Taiwan permits crypto activity under VASP anti-money-laundering registration with the Financial Supervisory Commission under the Money Laundering Control Act. The Virtual Asset Service Act passed its third reading on 30 June 2026 and was promulgated on 22 July 2026; it introduces FSC licensing for seven types of VASPs and rules for stablecoin issuance, with a commencement date to be set by the Executive Yuan.
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Region | asia pacific |
| Currency | TWD |
| Capital Gains (Personal) | No crypto-specific regime; gains are generally taxed as ordinary income at progressive rates of 5-40% |
| Capital Gains (Corporate) | 20% corporate income tax |
| VAT on Crypto | No |
Taiwan has no crypto-specific tax regime. Capital gains other than on marketable securities and real property are taxed at normal rates, so individuals' crypto gains are generally taxable at progressive rates of 5-40% and companies' gains at 20% CIT. Residents with foreign-sourced income above TWD 1 million may also fall under the 20% Income Basic Tax.
| Required | Yes |
| Regulator | FSC Taiwan |
| Framework | Virtual Asset Service Act (promulgated 22 July 2026; commencement date to be set by the Executive Yuan) replacing VASP AML registration under Money Laundering Control Act Article 6, which remains operative until then |
| Ease | medium |
| Cost (USD) | $20,000 - $100,000 |
VASP operators must currently complete AML registration with the FSC. Once the Virtual Asset Service Act commences, registered VASPs must apply for an FSC license within 12 months and obtain it within 21 months (extendable once by 3 months). Issuing stablecoins in Taiwan will require Central Bank consent and FSC approval.
No detailed enforcement information available
| Status | Research |
| Name | Taiwan CBDC |
| Issuing Authority | The Central Bank of Taiwan |
| Model | hybrid |
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | APG |
| Suspicious-Activity Reporting | Yes |
Status: unregulated
DeFi activities are currently unregulated but operate within the broader legal framework for virtual assets.
Status: unknown
A dedicated stablecoin framework is included in the pending Virtual Asset Services Act (VASA). Until VASA is enacted, stablecoins fall under general VASP AML registration requirements. The draft requires FSC approval, reserve segregation at domestic banks, and restricts initial issuance to licensed financial institutions.
Status: unregulated
| Legal | Yes |
| Electricity Cost | $0.09/kWh |
| Renewable Energy | 15% |
| Infrastructure | good |
Mining is legal with moderate electricity costs and good infrastructure; renewable energy share is modest.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 65/100 |
| Banking Access | open |
| Sanctions Program Active | No |
Risk Factors
Taiwan is politically stable with open banking and internet freedom; main risk is geopolitical tension with China.
Taiwan permits crypto activity under VASP anti-money-laundering registration with the Financial Supervisory Commission under the Money Laundering Control Act. The Virtual Asset Service Act passed its third reading on 30 June 2026 and was promulgated on 22 July 2026; it introduces FSC licensing for seven types of VASPs and rules for stablecoin issuance, with a commencement date to be set by the Executive Yuan.
Taiwan is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-06 · Data source: Soken Crypto Legal Map
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