Taiwan

Developing Partly Confirmed Verified August 25, 2026

Taiwan requires VASPs to complete AML registration and applies securities rules to qualifying tokens. A broader dedicated regime is still developing.

Financial Supervisory Commission

Total Laws (incl. applicable EU-wide)

Effective Laws

At a Glance

Is holding crypto allowed?

Allowed

Is crypto trading allowed?

Regulated

Is P2P trading allowed?

Allowed

Are crypto payments allowed?

Restricted

Is crypto legal tender?

Is mining allowed?

Allowed

Is staking allowed?

Developing

Is DeFi participation allowed?

Developing

Are stablecoins allowed or regulated?

Developing

Activity Status Matrix

Activity	Status	Details
Holding Crypto	Allowed	Is holding crypto allowed?
Crypto Trading	Regulated	Is crypto trading allowed?
P2P Trading	Allowed	Is P2P trading allowed?
Crypto Payments	Restricted	Are crypto payments allowed?
Legal Tender	No	Is crypto legal tender?
Mining	Allowed	Is mining allowed?
Staking	Developing	Is staking allowed?
DeFi	Developing	Is DeFi participation allowed?
Stablecoins	Developing	Are stablecoins allowed or regulated?
NFTs	Allowed	Are NFTs allowed or regulated?
Token Launches	Regulated	Are token launches allowed?
Crypto Advertising	Regulated	Is crypto advertising allowed?
Banking Access	Regulated	Do crypto businesses have banking access?

Regulation Overview

The Financial Supervisory Commission administers Taiwan’s VASP AML registration regime; operating without required registration can trigger criminal liability. Token offerings or services with securities characteristics remain subject to securities law. A broader virtual-asset framework is progressing, so commencement dates and subordinate rules should be verified before launch.

Tax Information

Crypto tax is governed by Taiwan's national tax law, not by the crypto licensing framework. Classification depends on facts such as investment, trading, employment, mining, staking or business use; verify current filing, valuation and indirect-tax rules with National Taxation Bureau.

Individual Tax Treatment

Individuals should keep acquisition cost, disposal proceeds, wallet, exchange and local-currency valuation records. Gains, income, gifts and foreign-account reporting can receive different treatment; confirm the current position with National Taxation Bureau.

Business Tax Treatment

Businesses should apply normal corporate-tax, accounting, payroll and indirect-tax rules to crypto revenue, holdings and expenses. Licensing does not replace tax registration, invoicing, recordkeeping or reporting duties.

National Taxation Bureau

Business & Licensing

Covered service providers must obtain the licence, registration or approval required by Financial Supervisory Commission; cross-border firms must verify whether passporting or local authorisation is available.

AML / KYC Requirements

Regulated providers must perform customer and beneficial-owner due diligence, sanctions screening, transaction monitoring, recordkeeping and suspicious-transaction reporting under applicable AML/CFT rules.