In forceApproach: Framework statute; principles in force, obligations to follow
Taiwan's Artificial Intelligence Basic Act passed the Legislative Yuan on December 23, 2025 and entered into force on promulgation on January 14, 2026. It is a framework law: it sets seven guiding principles and assigns the National Science and Technology Council as competent authority, but imposes no direct obligations on the private sector yet. The government must align or amend sectoral laws within two years, and a risk-classification framework from the Ministry of Digital Affairs is the piece to watch.
Key points
Seven principles: sustainable development, human autonomy, privacy and data governance, cybersecurity and safety, transparency and explainability, fairness and non-discrimination, and accountability.
The National Science and Technology Council is the central competent authority; sector regulators keep their own remits.
No private-sector obligations in the Act itself; binding duties will arrive through sectoral rules and the risk framework.
Government agencies must review and align existing laws and measures within two years of January 2026.
The Ministry of Digital Affairs has signaled a risk-classification framework, the trigger for concrete compliance work.
Laws and instruments
Artificial Intelligence Basic Act
Passed December 23, 2025; promulgated January 14, 2026
In force
Framework statute establishing principles, institutional responsibility, and a two-year mandate to align sectoral law. Balances AI promotion with rights protection but leaves enforcement to future instruments.
Executive Yuan approves the Taiwan AI Action Plan 2.0 (2023 to 2026).
December 23, 2025
Legislative Yuan passes the AI Basic Act.
January 14, 2026
Act promulgated and in force.
January 2028
Deadline for aligning existing laws and administrative measures.
Who it applies to
Primarily government: the Act directs agencies and the competent authority. Companies are not directly regulated yet but should expect sectoral rules in finance, health, employment, and consumer protection within the two-year alignment window.
Penalties
None under the Basic Act itself. Enforcement will come through the sectoral statutes it directs regulators to adapt.
Recent developments
January 14, 2026
Focus Taiwan
Taiwan's AI Basic Act enters into force
Passed unanimously on December 23 and promulgated January 14, Taiwan's framework statute sets seven principles, names the National Science and Technology Council as competent authority, and starts a two-year clock for aligning sectoral laws. It imposes no private-sector obligations yet; the risk-classification framework from the digital affairs ministry is the piece to watch.
Taiwan has a dedicated AI regime. Taiwan's Artificial Intelligence Basic Act passed the Legislative Yuan on December 23, 2025 and entered into force on promulgation on January 14, 2026. It is a framework law: it sets seven guiding principles and assigns the National Science and Technology Council as competent authority, but imposes no direct obligations on the private sector yet. The government must align or amend sectoral laws within two years, and a risk-classification framework from the Ministry of Digital Affairs is the piece to watch.
What are the penalties for AI violations in Taiwan?
None under the Basic Act itself. Enforcement will come through the sectoral statutes it directs regulators to adapt.
Who does AI regulation in Taiwan apply to?
Primarily government: the Act directs agencies and the competent authority. Companies are not directly regulated yet but should expect sectoral rules in finance, health, employment, and consumer protection within the two-year alignment window.
