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.
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.