Artificial Intelligence · Taiwan
AI regulation in Taiwan (2026)
Taiwan shaded by its artificial intelligence status
Taiwan enacted the Artificial Intelligence Basic Act on 23 December 2025 (promulgated and in force 14 January 2026), establishing a 20-clause framework law that sets seven core principles for AI governance, designates the NSTC as the lead authority, and creates a three-tiered national governance structure. The act is deliberately a framework statute: it articulates principles, institutional roles, and high-risk AI obligations, but delegates penalty and enforcement details to implementing regulations and sectoral legislation to be enacted within two years. It complements Taiwan's AI Action Plan 2.0 and the Executive Yuan's 10 AI Infrastructure Initiatives launched in 2025.
Key points
The Legislative Yuan passed the AI Basic Act on 23 December 2025; President William Lai promulgated it on 14 January 2026, making it binding law. The act supersedes inconsistent legislation, with a two-year window for government to amend or repeal conflicting laws.
A three-tiered structure places an AI Strategy Special Committee (chaired by the Premier, including academics, industry, agency heads and local government) at the top, with the NSTC as the central executing authority and sectoral ministries below. The committee must convene at least annually.
The act mandates that all AI research, development and application adhere to: sustainability and well-being; human autonomy; privacy and data governance; cybersecurity and safety; transparency and explainability; fairness and non-discrimination; and accountability.
The act requires the government to classify AI applications by risk level, mandate warnings/precautions for high-risk systems, and establish liability attribution standards, compensation mechanisms, and insurance frameworks for harms caused by high-risk AI. MODA targeted Q1 2026 to publish the implementing risk-classification framework.
The AI Basic Act does not itself include penalties, fines, or detailed compliance procedures; these are deferred to NSTC-led implementing regulations and cross-ministry sectoral rules, which must be in place by approximately January 2028.
The act builds on the Taiwan AI Action Plan 2.0 (launched 2023) and the Executive Yuan's 10 AI Infrastructure Initiatives (2025) targeting silicon photonics, quantum computing, and AI robotics, positioning the law within a broader industrial-strategy framework rather than purely a regulatory one.
Timeline - major decisions & events
Taiwan's Executive Yuan announced it will formally establish the National AI Strategy Special Committee, to be chaired by the Premier and tasked with setting the national AI development blueprint and coordinating AI governance across ministries. This is a mandatory implementation step under the January 2026 AI Basic Act.
Digitimes ↗President William Lai Ching-te signed the Artificial Intelligence Basic Act into law, making Taiwan one of the first Asian jurisdictions with a dedicated AI governance statute. The Act designates the NSTC as the central competent authority and imposes a 24-month deadline for all ministries to align subordinate regulations.
Library of Congress — Global Legal Monitor ↗Taiwan's parliament completed the third reading of the AI Basic Act, enshrining seven core governance principles — sustainability, human autonomy, privacy, cybersecurity, transparency, fairness, and accountability — and designating NSTC as the national AI supervisory authority. The Ministry of Digital Affairs (MODA) was separately tasked with developing an internationally aligned risk-classification framework.
Ministry of Digital Affairs (MODA) ↗The Legislative Yuan passed significant amendments to the PDPA — to take effect upon formal establishment of the independent Personal Data Protection Commission (PDPC) — updating enforcement powers, supervisory structures, and data-subject rights to meet constitutional requirements. These revisions directly govern how AI systems that process personal data must be designed and operated.
Laws & Regulations Database of the Republic of China (Taiwan) ↗After extensive inter-agency review, the Cabinet cleared the draft Artificial Intelligence Basic Act and forwarded it to the Legislative Yuan, adopting a principles-based framework approach rather than sector-specific prohibitions. The approved draft consolidated competing DPP and KMT legislative proposals that had circulated since late 2024.
Executive Yuan, R.O.C. (Taiwan) ↗The National Science and Technology Council released its draft Artificial Intelligence Basic Act for public comment, kicking off an 18-month legislative process. The draft aligned with OECD AI Principles and proposed a risk-tiered regulatory model broadly analogous to the EU AI Act.
NSTC — Office of Science and Technology Policy ↗Taiwan established a dedicated AI Product and System Evaluation Center to develop testing methodologies and certify AI products against ethical and safety standards. The center provides the institutional infrastructure for future risk-based compliance envisioned in AI Action Plan 2.0.
Science & Technology Law Institute (STLI / III) ↗Taiwan stood up the PDPC Preparatory Office following a 2022 Constitutional Court ruling (J.Y. Interpretation No. 111-Hsien-Pan-13) mandating an independent data-protection supervisor. The Office assumed PDPA interpretation authority from the National Development Council on 1 January 2024, becoming the de facto regulator of personal data used in AI systems.
ICLG — Data Protection Laws and Regulations (Taiwan) ↗The Cabinet issued binding reference guidelines requiring government personnel to maintain human oversight when using generative AI tools, prohibiting cloud-based AI (e.g., ChatGPT) for classified or sensitive documents, and mandating accountable human review of all AI-assisted outputs. This was Taiwan's first formal generative-AI governance instrument.
Executive Yuan, R.O.C. (Taiwan) ↗The Executive Yuan approved the second multi-year national AI strategy, for the first time elevating AI ethics and legislation as explicit pillars and mandating the NSTC to draft a dedicated AI Basic Act. Simultaneously, the government launched the Trustworthy AI Dialogue Engine (TAIDE) — a domestically developed large language model built on Llama incorporating Taiwanese language and values — to reduce dependence on foreign AI infrastructure.
Executive Yuan, R.O.C. (Taiwan) ↗The Executive Yuan rolled out Taiwan's first whole-of-government AI strategy, allocating NT$9–10 billion annually to build AI talent pipelines, university research centers, and industrial AI applications, with goals including training 33,000 professionals and opening a self-driving vehicle test site. This plan established AI as a strategic national priority and created the institutional and semiconductor-industry foundations underlying all subsequent AI policy.
Executive Yuan, R.O.C. (Taiwan) ↗Taiwan - other topics
Last verified 5/24/2026 · Orientation, not legal advice - verify against the primary sources linked above. Explore the full world map →