	AI Legislative Guide
	Taiwan
	(Asia Pacific) Firm Tsar & Tsai Law Firm Contributors Lynn Lin Updated 10 May 2026
Has specific legislation, final regulations or other formal regulatory guidance addressing the use of AI in your jurisdiction been implemented (vs reliance on existing legislation around IP, cyber, data privacy, etc.)?	Yes. Taiwan has enacted the Artificial Intelligence Basic Act (“AI Basic Act”), which took effect on 14 January 2026. It is a cross-sector framework law specifically addressing AI governance, while leaving matters not covered by the AI Basic Act to existing laws such as data protection, IP, cybersecurity, consumer protection and other regulations.
Please provide a short summary of the legislation/regulations/guidance and explain how legislators aim to strike the balance between innovation and regulation.	The AI Basic Act is a principles-based framework law that sets out seven core AI governance principles, including human autonomy, privacy and data governance, cybersecurity and safety, transparency, fairness and accountability. It seeks to balance innovation and regulation by promoting AI R&D, funding, talent development, infrastructure, open data and innovation testing environments, while requiring risk-based safeguards for harmful or high-risk uses. The AI Basic Act also contemplates further implementation through an AI risk taxonomy and assessment framework to be developed by the Ministry of Digital Affairs ("MODA"); however, such framework is still under development.
Which agency regulates the use of AI in your jurisdiction?	Under Article 2 of the AI Basic Act, the National Science and Technology Council ("NSTC") is the central competent authority, and special municipalities, county and city governments are the local competent authorities. In addition, the competent authorities for the relevant industries will regulate AI use in their respective industries. While is not designated in Article 2 as the central competent authority under the *AI Basic Act, MODA* plays a key role in promoting the AI risk taxonomy and assessment framework and in supporting the development of risk-based management rules and assessment/verification tools.

AI Legislative Guide

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Has specific legislation, final regulations or other formal regulatory guidance addressing the use of AI in your jurisdiction been implemented (vs reliance on existing legislation around IP, cyber, data privacy, etc.)?

Yes. Taiwan has enacted the Artificial Intelligence Basic Act (“AI Basic Act”), which took effect on 14 January 2026. It is a cross-sector framework law specifically addressing AI governance, while leaving matters not covered by the AI Basic Act to existing laws such as data protection, IP, cybersecurity, consumer protection and other regulations.

Please provide a short summary of the legislation/regulations/guidance and explain how legislators aim to strike the balance between innovation and regulation.

The AI Basic Act is a principles-based framework law that sets out seven core AI governance principles, including human autonomy, privacy and data governance, cybersecurity and safety, transparency, fairness and accountability. It seeks to balance innovation and regulation by promoting AI R&D, funding, talent development, infrastructure, open data and innovation testing environments, while requiring risk-based safeguards for harmful or high-risk uses.

The AI Basic Act also contemplates further implementation through an AI risk taxonomy and assessment framework to be developed by the Ministry of Digital Affairs ("MODA"); however, such framework is still under development.

Which agency regulates the use of AI in your jurisdiction?

Under Article 2 of the AI Basic Act, the National Science and Technology Council ("NSTC") is the central competent authority, and special municipalities, county and city governments are the local competent authorities. In addition, the competent authorities for the relevant industries will regulate AI use in their respective industries.

While is not designated in Article 2 as the central competent authority under the AI Basic Act, MODA plays a key role in promoting the AI risk taxonomy and assessment framework and in supporting the development of risk-based management rules and assessment/verification tools.