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Taiwan AI Act

AI Basic Act

Comprehensive AI Basic Act (pending) establishes seven guiding principles and risk-based classification. Note: Taiwan already has ENACTED deepfake/election AI provisions via separate laws (Criminal Code 2023, Election Law 2023, Fraud Prevention Act 2024).

Jurisdiction

Taiwan

Enacted

Dec 23, 2025

Effective

Jan 14, 2026

Enforcement

National Science and Technology Council (NSTC)

Passed Legislative Yuan December 23, 2025; effective January 14, 2026. MODA to publish risk classification framework Q1 2026.

Taiwan MODA

Why It Matters

Already has binding deepfake/election AI provisions via Criminal Code and Election Law amendments. Full AI Basic Act would create comprehensive framework. Election interference experience shapes approach.

Recent Developments

Became effective January 14, 2026. Framework law establishing AI governance principles. Sector-specific implementing regulations to follow within 24 months.

At a Glance

Applies to

Foundation ModelGeneral ChatbotDigital ReplicaImage GeneratorVideo GeneratorAutomated Decision System

Who Must Comply

Safety Provisions

  • Seven principles: sustainability, human autonomy, privacy, security, transparency, fairness, accountability
  • Risk-based classification system
  • High-risk AI requires responsibility, remedies, insurance
  • [ENACTED] Criminal Code amendment (Jan 2023): up to 5 years for non-consensual sexual deepfakes
  • [ENACTED] Election Law amendment (Jun 2023): deepfake removal requirements
  • [ENACTED] Fraud Prevention Act (Jul 2024): AI disclosure in online ads required

Compliance & Enforcement

Key Dates

Dec 23, 2025

Passed by Legislative Yuan

Mar 23, 2026

3 months: Minors/human rights/gender impact assessment published

Jun 23, 2026

6 months: Government AI risk assessments completed

Dec 23, 2026

12 months: Government AI use rules established

Dec 23, 2027

24 months: Relevant laws/regulations amended to conform

Penalties

Detailed penalties pending. NSTC to define in subordinate regulations (expected Q1 2026). May include administrative sanctions, compliance orders, and deployment restrictions.

View on map

Taiwan

Focus Areas

Child safety
Algorithmic accountability

Cite This

APA

Taiwan. (2025). AI Basic Act.

Related Regulations

In Effect IT

Italy AI Act

First EU member state comprehensive national AI law complementing the EU AI Act. 28 articles covering AI governance principles, sector-specific rules for healthcare, employment, justice, and public administration, criminal provisions, copyright protections, and a EUR 1 billion AI investment fund.

In Effect JP

Japan AI Act

Creates "duty to make reasonable efforts" (not strict requirements) to follow AI principles. Establishes AI Strategy Center. Largely non-binding, consistent with Japan's "soft law" tradition.

In Effect RU

FZ No. 169

Establishes experimental legal regimes for digital innovation and AI, broadening liability for damages during testing and creating tracking mechanisms for AI-related incidents.

Enacted TW

Taiwan PDPA Amendment 2025

Major amendment to Taiwan's Personal Data Protection Act establishing independent Personal Data Protection Commission (PDPC) as mandated by Constitutional Court. Significantly strengthens data protection framework for public and private sectors, aligning with EU GDPR standards. Introduces data breach notification obligations, mandatory DPOs for government agencies, and enhanced enforcement powers.

Enacted US-CA

CA AB 2246

Repeals and replaces the California Age-Appropriate Design Code Act. Requires a business providing an online service, product or feature likely to be accessed by children to estimate the age of child users with a reasonable level of certainty or extend child protections to all users, to configure high-privacy defaults, and to take reasonable steps to prevent specified harms including severe psychological harm. Removes the exceptions to the data-collection prohibitions, lets children void contracts entered through manipulative design features, and states that it creates no private right of action.

In Effect SG

Singapore OSRA

Creates a dedicated Online Safety Commission (OSC) with powers to order takedowns and disable access, establishes statutory torts providing victims of online harms with direct civil remedies against platforms and perpetrators.

Last updated February 11, 2026. Verify against primary sources before relying on this information.