Taiwan has enacted laws and/or issued guidance on Artificial Intelligence (AI). Companies subject to the laws of Taiwan should be familiar with all relevant AI-related laws, regulations, and guidance, including those listed below.
Laws and Regulations
General
Basic Law on Artificial Intelligence (Enacted December 23, 2025)
Chinese
This Law sets seven core principles (sustainability, human autonomy, privacy/data governance, safety, transparency/explainability, fairness, accountability) and establishes the framework for future rules.
Artificial Intelligence Risk Classification Framework
Version 1.0 of the framework issued by Taiwan’s Ministry of Digital Affairs under Article 16 of the Artificial Intelligence Basic Act. Its stated purpose is to provide a framework for purpose-specific competent authorities to use when developing AI risk-management rules. It also states that it may serve as a reference document for industry and the public to understand Taiwan’s AI risk-governance system.
Criminal
Amendments to the Criminal Code, 2023
Chinese
Article 339-4 increases penalties for fraud committed using computer-generated images/voices; deepfake sexual imagery is criminalized separately under Article 319-4.