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Sovereign state
Asia
ISO TW

Taiwan: gambling regulation and licensing

Republic of China (Taiwan)

  • Online sports bettingMonopoly
  • Online casinoProhibited
  • Online pokerProhibited
  • Lottery and iLotteryMonopoly
  • Prediction marketsProhibited
  • Land-based (reference)Prohibited
Regulator
Ministry of Sports
Headline tax
See Taxation
Licence required
Yes
Last verified
21 Oct 2026

Summary

Taiwan prohibits gambling except through two state-sanctioned lotteries. Article 266 of the Criminal Code fines anyone who gambles in a public place, or by telecommunication, electronic communication or the internet, up to NT$50,000, so the player commits an offence as well as the operator, and Article 268 punishes running gambling for profit with up to three years. The first exception is the sports lottery, issued under the Sports Lottery Issuance Act by a single company chosen by the competent authority, which since 9 September 2025 is the Ministry of Sports. ADATA Technology holds the third term, 2024 to 2033, and may sell through retailers and online. The whole surplus goes to the Sports Development Fund, which received NT$7.06 billion in 2024. The second is the Public Welfare Lottery, issued by CTBC Bank for the Ministry of Finance for 2024 to 2033 and sold through retailers. It sold NT$164.9 billion in 2025 and distributed NT$36.7 billion of surplus to the national pension, the health insurance reserve and local social welfare. There is no gaming duty: prize payouts and costs are capped by statute and the surplus is the state's take. Government lottery prizes above NT$5,000 are withheld at 20 per cent. The minimum age is 18. Casinos, online or on land, remain illegal: the Offshore Islands Development Act allows a casino resort only after a local referendum and a separate casino statute, which has not been enacted. Police continue to raid online gambling operations, and in 2026 treated betting on Taiwan's local elections through a decentralised prediction market as a crime.

Common pitfalls

Reading the Offshore Islands Development Act as legalising casinos: it allows one only after a local referendum and a separate casino statute, which does not exist. Relying on Article 2 of the Sports Lottery Issuance Act, which still names the Ministry of Education: its powers passed to the Ministry of Sports on 9 September 2025. Assuming part of the sports lottery surplus goes to the Public Welfare Lottery: since 2016 all of it goes to sport. Treating offshore play as a grey area: the player commits an offence under Article 266 of the Criminal Code.

Key facts

Regulator
Ministry of Sports (MOS)
Regulator type
Government ministry
Headline tax
See Taxation
Licence required
Yes
Minimum age
18+
Tax base
There is no gaming duty. The state's take is the lottery surplus: sales less prizes and capped costs. For the sports lottery, prizes may not exceed 78 per cent of sales and marketing and overhead costs 12 per cent of retail and 10 per cent of telephone and internet sales, and the whole surplus goes to sports development (Sports Lottery Issuance Act, Articles 6 to 8). The Sports Development Fund recorded NT$7.06 billion of sports lottery surplus in 2024. For the Public Welfare Lottery, prizes may not exceed 75 per cent and selling costs 15 per cent, and the surplus is reserved for the national pension, the national health insurance reserve and social welfare (Public Welfare Lottery Issue Act, Articles 5 and 6) and is split 45 per cent, 5 per cent and 50 per cent to local government social welfare under the Supervisory Committee's rules, as the National Treasury Administration reports. It distributed NT$36.7 billion of surplus on sales of NT$164.9 billion in 2025.
Capital
Taipei
Currency
TWD
Official languages
Mandarin Chinese

How to get a gambling licence in Taiwan

Online sports betting in Taiwan is a state monopoly: only a single state-owned or designated operator is permitted.

The regulator is the Ministry of Sports (MOS).

We record 4 licence types for Taiwan.

Applications
Closed at present
Fee basis
Public Welfare Lottery issuing bank (Public Welfare Lottery Issue Act, Article 4): The issuer's bid for a feedback fund, used for employment services for vulnerable groups and social welfare, has formed part of the selection since the third term.
Licence term
Sports lottery issuer (Sports Lottery Issuance Act, Article 4): Third term 1 January 2024 to 31 December 2033
Local presence
A local company or establishment is required.

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Yes
Local server required
Not yet verified
Notable licensees
ADATA Technology Co., Ltd. (sports lottery issuer, 2024 to 2033), CTBC Bank Co., Ltd. (Public Welfare Lottery issuer, 2024 to 2033)
Certification requirements
For telephone and internet sales the sports lottery issuer must run an identity verification system and a transaction security system certified by a professional body, so that transaction records can be retrieved later without tampering (Sports Lottery Issuance Act, Article 11(4)).
Barriers to entry
Both lawful products are single-issuer regimes awarded by public selection for ten-year terms, not licences an operator can apply for. The sports lottery issuer must be a Taiwan company majority owned by Taiwan nationals or entities, and the Public Welfare Lottery issuer must be a bank. Everything else is criminal: Article 266 of the Criminal Code reaches internet gambling, Article 268 punishes running gambling for profit and Article 269 punishes issuing lottery tickets without government permission. There is no casino statute.

Licence types

  • Sports lottery issuer (Sports Lottery Issuance Act, Article 4)

    Scope
    Sole right to issue, sell, promote and pay out the sports lottery, in retail outlets and by telephone and internet. Held by ADATA Technology Co., Ltd., working with Taiwan Sports Lottery Corporation and CTBC Bank.
    Term
    Third term 1 January 2024 to 31 December 2033
    Renewal terms
    Awarded by public selection. The 2022 selection required a Taiwan company limited by shares, more than 50 per cent held directly by Taiwan nationals or entities, paid-in capital and audited net worth above NT$2 billion, an annual sales target of at least NT$30 billion and at least NT$100 million over the term for the lottery's image and market order.

  • Sports lottery retailer (Sports Lottery Issuance Act, Article 10)

    Scope
    Retail sale under contract with the issuer and a retailer certificate, limited to the address on the certificate. Retailers must pass the issuer's sports knowledge assessment or have been retailers before.

  • Public Welfare Lottery issuing bank (Public Welfare Lottery Issue Act, Article 4)

    Scope
    Issue, sale, promotion, draws and prize payment of the Public Welfare Lottery. Held by CTBC Bank Co., Ltd.; Taiwan Lottery Co., Ltd. operates the lottery.
    Term
    Fifth term 2024 to 2033
    Fee basis
    The issuer's bid for a feedback fund, used for employment services for vulnerable groups and social welfare, has formed part of the selection since the third term.
    Renewal terms
    Appointed by the Ministry of Finance by public selection

  • Public Welfare Lottery retailer (Public Welfare Lottery Issue Act, Article 8)

    Scope
    Retail sale at fixed premises named on the retailer certificate. Selection gives priority to people with disabilities, indigenous people and low-income single-parent families, and all retailers of traditional and instant lotteries must come from those groups. There were 73,724 retailers on 31 July 2026.

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
Player winnings tax
Prizes from lotteries run by the government are taxed separately and not added to consolidated income (Income Tax Act, Article 14(1), category 8). For residents, 20 per cent of the full prize is withheld where a single ticket, set or bet wins more than NT$5,000; prizes of NT$5,000 or less are not withheld. For non-residents the rate is 20 per cent, and prizes of NT$5,000 or less may be exempt (Standards for Withholding Rates, Articles 2(7) and 3(7)). Other competition and chance winnings are withheld at 10 per cent for residents. Whether sports lottery prizes are treated as government lottery prizes for this purpose was not confirmed from a source read in this review.
Withholding mechanism
Withheld by the payer at the time the prize is paid.
Tax base
There is no gaming duty. The state's take is the lottery surplus: sales less prizes and capped costs. For the sports lottery, prizes may not exceed 78 per cent of sales and marketing and overhead costs 12 per cent of retail and 10 per cent of telephone and internet sales, and the whole surplus goes to sports development (Sports Lottery Issuance Act, Articles 6 to 8). The Sports Development Fund recorded NT$7.06 billion of sports lottery surplus in 2024. For the Public Welfare Lottery, prizes may not exceed 75 per cent and selling costs 15 per cent, and the surplus is reserved for the national pension, the national health insurance reserve and social welfare (Public Welfare Lottery Issue Act, Articles 5 and 6) and is split 45 per cent, 5 per cent and 50 per cent to local government social welfare under the Supervisory Committee's rules, as the National Treasury Administration reports. It distributed NT$36.7 billion of surplus on sales of NT$164.9 billion in 2025.

Earmarked levies

  • Sports lottery surplus: 100 per cent of surplus (sales less prizes of up to 78 per cent and costs of up to 12 per cent retail or 10 per cent online) (Sports Development Fund, Ministry of Sports; may not replace the government sports budget)
  • Public Welfare Lottery surplus: 100 per cent of surplus (sales less prizes of up to 75 per cent and selling costs of up to 15 per cent): 45 per cent national pension, 5 per cent national health insurance reserve, 50 per cent local government social welfare (National pension, National Health Insurance reserve and municipal and county governments)
  • Public Welfare Lottery feedback fund: Set by the issuer's winning bid (Employment services for vulnerable groups and social welfare)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
AML regime
The sports lottery issuer's rules for telephone and internet sales must cover money laundering prevention and must be approved by the competent authority (Sports Lottery Issuance Act, Article 11(2)). The Investigation Bureau lists illegal online gambling as a money laundering typology, and police prosecute gambling syndicates under the Money Laundering Control Act.
KYC requirements
The sports lottery issuer may not sell to or pay prizes to minors (Sports Lottery Issuance Act, Article 13), and minority ends at 18 under Article 12 of the Civil Code since 1 January 2023. Telephone and internet sales require an identity verification system (Article 11(4)). Retail winners claim with an identity document unless the prize is below a threshold approved by the competent authority (Article 15). Public Welfare Lottery sellers may not sell to or pay anyone under 18 (Public Welfare Lottery Issue Act, Article 9). Staff of the issuers, and organisers and team members of events offered for betting, may not buy sports lottery tickets (Article 13).
Stake limits
Not yet verified
Mandatory player messaging
The sports lottery issuer must tell telephone and internet buyers about the risks and the harm of excessive betting to physical and mental health (Sports Lottery Issuance Act, Article 11(3)), and its online sales rules must cover addiction prevention (Article 11(2)). Retailers of both lotteries must display a notice at the entrance, and for the sports lottery at the counter, that minors may not buy or claim tickets (Sports Lottery Management Regulations, Article 14; Public Welfare Lottery Management Regulations, Article 13).
Reporting obligations
Each issuer files a monthly business report, profit and loss statement, prize, surplus and cost statements by the 15th of the following month (Sports Lottery Issuance Act, Article 9; Public Welfare Lottery Issue Act, Article 7). The sports lottery issuer reports internal control results every six months (Management Regulations, Article 5) and must report financial or business anomalies, or suspected breach of trust by staff, to the competent authority within three days and its handling within a month (Article 20(3)).
Game content restrictions
Each event offered for sports lottery betting needs an issue plan approved by the competent authority (Sports Lottery Issuance Act, Article 12). Prize payouts are capped at 78 per cent of sports lottery sales and 75 per cent of Public Welfare Lottery face value unless the competent authority approves otherwise.

Minimum age by vertical

  • Online sports betting: 18+
  • Lottery and iLottery: 18+

Advertising

Advertising permitted
Yes
Affiliate rules
There is no affiliate licence. Assembling people to gamble for profit is an offence under Article 268 of the Criminal Code, and acting as an intermediary in selling unauthorised lottery tickets under Article 269(2).
Mandatory warnings
Retailers must post a notice that minors, or for the Public Welfare Lottery those under 18, may not buy or claim tickets. Online sports lottery buyers must be told about the risks and the harm of excessive betting.
Penalties for breach
A sports lottery issuer that breaches the promotion rules made under Article 5 of the Sports Lottery Issuance Act faces a fine of NT$1.5 million to NT$7.5 million and an order to correct, repeatable until it complies (Article 22). Promoting unlawful gambling is dealt with through the Criminal Code offences.

Restrictions

  • Only the two lawful lotteries may be advertised; everything else is unlawful gambling under the Criminal Code.
  • Sports lottery advertising or promotion may not entice minors to buy or claim tickets, harm children's physical or mental health, or take place within 100 metres of the gate of a senior secondary or lower school (Sports Lottery Management Regulations, Article 15).
  • The sports lottery issuer's advertising and promotion rules must be approved by the competent authority (Sports Lottery Management Regulations, Article 19).
  • Public Welfare Lottery promotion must highlight public welfare, support government policy and the government's image, and any advertising outside retail premises must follow rules set by the issuer and filed with the Ministry of Finance (Public Welfare Lottery Management Regulations, Articles 18 and 19).

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Payment blocking regime
No statutory payment blocking order was found. Police pursue the payment side of illegal gambling through money laundering prosecutions, including against people who lend company or personal bank accounts to gambling syndicates.
Withdrawal timeframe rules
Winnings on sports lottery tickets bought by telephone or internet are paid by the issuer on its own initiative, and refunds for void bets are made automatically (Sports Lottery Issuance Act, Articles 15 and 18). Prizes are paid in a single sum (Article 16). Retail winners have three months from the draw to claim. The seven-day cancellation right in Article 19 of the Consumer Protection Act does not apply to online sports lottery purchases (Article 19).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Sports lottery issuer: NT$30,000 to NT$10 million per breach under Articles 22 to 24 of the Sports Lottery Issuance Act, with limits on issuance and, for serious breaches not remedied, revocation (Article 25). Public Welfare Lottery: NT$30,000 to NT$250,000, multiplied up to five times if not corrected (Articles 16 to 18). Gambling in a non-public professional venue: up to NT$9,000 (Social Order Maintenance Act, Article 84).
Criminal penalties
Gambling, including online: fine of up to NT$50,000 (Criminal Code, Article 266). Running a gambling venue or assembling people to gamble for profit: up to three years and NT$90,000 (Article 268). Unauthorised lottery: up to one year and NT$90,000 (Article 269). Betting on elections: up to six months or NT$100,000; running election betting: up to five years and NT$500,000 (Civil Servants Election and Recall Act, Article 103-1). Match-fixing on sports lottery events: up to ten years and NT$50 million, or life imprisonment where it causes death (Sports Lottery Issuance Act, Article 21).
Operator liability
Operators and staff of online gambling sites are prosecuted for providing a gambling venue or assembling people to gamble for profit (Criminal Code, Article 268), usually together with money laundering and organised crime charges. The Criminal Investigation Bureau reports that operators have moved from office buildings to home working to avoid raids.
Player liability
Yes. Article 266 of the Criminal Code applies to the gambler, including online, with a fine of up to NT$50,000; the Criminal Investigation Bureau refers players to prosecutors alongside operators.

Notable actions

  • Foreign national running dozens of markets on Taiwan's 2026 local elections on a decentralised prediction platform, settled in cryptocurrency20 May 2026

    Arrested; prosecution deferred under Article 103-1 of the Civil Servants Election and Recall Act and Article 268 of the Criminal Code

  • Taichung pawnshop used as an underground vault for an offshore gambling syndicate's proceeds12 Jun 2026

    Owner and six others arrested in April 2026, six detained; NT$24.46 million seized; charged with gambling for profit, money laundering and organised crime offences

  • Online gambling syndicate with operation rooms in Taichung offering live baccarat, slots, sports and lottery betting17 Mar 2026

    Eight arrested in raids on 12 February and 17 March 2026; stakes of over NT$130 million in a year; more than 20 players referred; indicted for gambling offences

  • Online casino site operated from Taichung and a laundering network using nominee companies29 Dec 2025

    27 arrested across five cities and counties; NT$16.88 million in cash seized and NT$13.33 million frozen; over NT$3.76 billion of illicit flows in a year

  • Coinbase and Kalshi (prediction market and exchange domains)14 Oct 2026

    Domains blocked under a New Taipei District Court criminal ruling (115 Sheng-Kou No. 55) on a Criminal Investigation Bureau request, ahead of the 28 November 2026 local elections; the Kalshi block rests on a Bloomberg report

Timeline

  1. 23 Jan 2009

    Article 10-2 added to the Offshore Islands Development Act, allowing an offshore island casino after a local referendum and a separate statute

  2. 1 Jul 2009

    Sports Lottery Issuance Act promulgated; in force from 1 January 2010

  3. 16 Nov 2016

    Sports Lottery Issuance Act amended to send the whole surplus to sports development

  4. 12 Jan 2022

    Criminal Code Article 266 amended to cover gambling over the internet

  5. 17 Aug 2022

    Ministry of Education opens selection of the third-term sports lottery issuer for 2024 to 2033

  6. 9 Jun 2023

    Betting on election results becomes an offence under Article 103-1 of the Civil Servants Election and Recall Act

  7. 1 Jan 2024

    Third sports lottery term (ADATA Technology) and fifth Public Welfare Lottery term (CTBC Bank) begin

  8. 2 Jul 2025

    Match-fixing penalties in the Sports Lottery Issuance Act revised

  9. 9 Sept 2025

    Ministry of Sports established and takes over the sports lottery from the Ministry of Education

  10. 29 Dec 2025

    Police raid an online casino operation in five cities and counties, 27 arrested

  11. Mar 2026

    Yunlin police bring in two bettors who staked USDT on a Polymarket market on which party wins the most mayoralties in the 28 November 2026 local elections, the first case on those elections; prosecution deferred

  12. 22 Apr 2026

    Miaoli District Prosecutors Office catches a bettor staking cryptocurrency on the same Polymarket market and refers him under article 103-1(2) of the Civil Servants Election and Recall Act (announced 24 April)

  13. 20 May 2026

    First arrest of a foreign operator running election betting markets on a decentralised prediction platform

  14. 14 Oct 2026

    coinbase.com is blocked in Taiwan under a New Taipei District Court criminal ruling (115 Sheng-Kou No. 55) citing the Civil Servants Election and Recall Act; Bloomberg reported on 16 October that the Criminal Investigation Bureau had obtained the order covering Kalshi and Coinbase ahead of the 28 November 2026 local elections

Outlook

No bill to license commercial gambling or to enact the casino statute contemplated by the Offshore Islands Development Act was found. The sports lottery now sits with the Ministry of Sports, whose issuer, ADATA Technology, holds the term to 31 December 2033 against an annual sales target of at least NT$30 billion; the Public Welfare Lottery term with CTBC Bank also runs to 2033. Public Welfare Lottery sales to July 2026 were NT$122.7 billion. With local elections due in 2026, the Criminal Investigation Bureau has said it will keep pursuing election betting, including on blockchain prediction platforms, and illegal online gambling and its payment networks.

Frequently asked questions

Can you bet online legally in Taiwan?
Only on the sports lottery, which its issuer may sell by telephone and internet under Article 11 of the Sports Lottery Issuance Act. Any other online gambling is an offence for the player under Article 266 of the Criminal Code, with a fine of up to NT$50,000.
Who regulates gambling in Taiwan?
The Ministry of Sports supervises the sports lottery, having taken over from the Ministry of Education on 9 September 2025. The Ministry of Finance, through the National Treasury Administration, supervises the Public Welfare Lottery. Illegal gambling is a police matter.
Are casinos legal in Taiwan?
No. The Offshore Islands Development Act allows a casino resort on an offshore island only after a local referendum and a separate casino statute, and that statute has not been enacted. Running gambling for profit carries up to three years under Article 268 of the Criminal Code.
How are lottery winnings taxed?
Government lottery prizes are taxed separately: 20 per cent is withheld where a single ticket or bet wins more than NT$5,000, and smaller prizes are not withheld.
Are prediction markets legal in Taiwan?
Betting on election results is an offence under Article 103-1 of the Civil Servants Election and Recall Act, and in May 2026 police arrested a foreign national running election markets on a decentralised prediction platform. Other event contracts fall under the general gambling offence.
What is the minimum age?
18. The Public Welfare Lottery Issue Act says so directly, and the sports lottery ban on sales to minors applies to under-18s under the Civil Code.
How much does a gambling licence cost in Taiwan?
For the Public Welfare Lottery issuing bank (Public Welfare Lottery Issue Act, Article 4): The issuer's bid for a feedback fund, used for employment services for vulnerable groups and social welfare, has formed part of the selection since the third term. Last verified 21 Oct 2026.

Glossary and directory

iGT coverage of Taiwan

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Prediction Markets

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Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Criminal Code of the Republic of China (English translation), Articles 266 to 270 (offences of gambling)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  2. Criminal Code of the Republic of China (中華民國刑法), Articles 266 to 270, as amended to 22 July 2026

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  3. Criminal Code of the Republic of China: amendment history (Article 266 amended by presidential order of 12 January 2022)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  4. Sports Lottery Issuance Act (運動彩券發行條例), as amended 2 July 2025

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026Published 2 Jul 2025
  5. Sports Lottery Issuance Act (English translation)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Article 2 of both the Chinese and English texts still names the Ministry of Education as competent authority. The amendment history records Executive Yuan announcement Yuan-Tai-Gui No. 1145016435 of 28 August 2025 transferring those powers to the Ministry of Sports from 9 September 2025, so the Ministry of Sports is recorded as the competent authority.

    Tier 1Accessed 23 Sept 2026
  6. Sports Lottery Issuance Act: amendment history, including the transfer of competence to the Ministry of Sports from 9 September 2025

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  7. Sports Lottery Management Regulations (運動彩券管理辦法), as amended 27 July 2015

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026Published 27 Jul 2015
  8. Public Welfare Lottery Issue Act (公益彩券發行條例), as amended 9 November 2016

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026Published 9 Nov 2016
  9. Public Welfare Lottery Management Regulations (公益彩券管理辦法)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  10. Offshore Islands Development Act (English translation), Article 10-2 on tourist casinos

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  11. Offshore Islands Development Act (離島建設條例): amendment history (Article 10-2 added by presidential order of 23 January 2009)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  12. Civil Servants Election and Recall Act (公職人員選舉罷免法), Article 103-1 (betting on election results)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  13. Civil Servants Election and Recall Act: amendment history (Article 103-1 added by presidential order of 9 June 2023)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  14. Social Order Maintenance Act (社會秩序維護法), Article 84

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  15. Civil Code (民法), Article 12 (age of majority 18, in force 1 January 2023)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  16. Civil Code: amendment history (Article 12 amended by presidential order of 13 January 2021, in force 1 January 2023)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  17. Income Tax Act (所得稅法), Article 14, category 8 (competition and chance winnings)

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  18. Standards for Withholding Rates on Various Types of Income (各類所得扣繳率標準), Articles 2 and 3

    Laws and Regulations Database of the Republic of China (Taiwan), Ministry of Justice (translated)

    Tier 1Accessed 23 Sept 2026
  19. New sports ministry to kick off new era of sports for Taiwan

    Executive Yuan, Republic of China (Taiwan)

    Tier 1Accessed 23 Sept 2026
  20. Sports lottery (運動彩券): Ministry of Sports policy page

    Ministry of Sports, Republic of China (Taiwan) (translated)

    Tier 1Accessed 23 Sept 2026
  21. Sports lottery surplus notice (2025), attaching the ADATA surplus distribution table

    Ministry of Sports, Republic of China (Taiwan) (translated)

    Tier 1Accessed 23 Sept 2026Published 17 Feb 2025
  22. Ministry of Education announces selection of the third-term sports lottery issuer (17 August 2022)

    Ministry of Education, Republic of China (Taiwan) (translated)

    Tier 1Accessed 23 Sept 2026Published 17 Aug 2022
  23. Sports Development Fund: final accounts for 2024 (運動發展基金113年度附屬單位決算)

    Ministry of Sports, Republic of China (Taiwan) (translated)

    Tier 2Accessed 23 Sept 2026
  24. Taiwan Sports Lottery 2024 launch: third-term sports lottery on sale from 1 January 2024

    Taiwan Sports Lottery Corporation (issuing team of the sports lottery) (translated)

    Tier 3Accessed 23 Sept 2026
  25. Introduction to the Public Welfare Lottery Section

    National Treasury Administration, Ministry of Finance (Taiwan)

    Tier 1Accessed 23 Sept 2026Published 3 Jan 2024
  26. Public Welfare Lottery business introduction: issuing institutions by term and surplus allocation (公益彩券業務簡介)

    National Treasury Administration, Ministry of Finance (Taiwan) (translated)

    Tier 1Accessed 23 Sept 2026
  27. Public Welfare Lottery surplus distribution and sales summary, to July 2026 (公益彩券盈餘分配及銷售量簡表11507)

    National Treasury Administration, Ministry of Finance (Taiwan) (translated)

    Tier 2Accessed 23 Sept 2026Published 25 Aug 2026
  28. Public Welfare Lottery section index (issuer and operator contacts)

    National Treasury Administration, Ministry of Finance (Taiwan) (translated)

    Tier 1Accessed 23 Sept 2026
  29. CIB and police in five cities and counties raid gambling operation rooms and a money laundering ring, 27 arrested

    Criminal Investigation Bureau, National Police Agency, Ministry of the Interior (translated)

    Tier 1Accessed 23 Sept 2026Published 24 Aug 2026
  30. Gambling syndicate hidden in office and residential buildings broken up by prosecutors and police

    Criminal Investigation Bureau, National Police Agency, Ministry of the Interior (translated)

    Tier 1Accessed 23 Sept 2026Published 10 Jun 2026
  31. First case in Taiwan: foreign bookmaker running election betting on a decentralised prediction platform

    Criminal Investigation Bureau, National Police Agency, Ministry of the Interior (translated)

    Tier 1Accessed 23 Sept 2026Published 9 Jul 2026
  32. Licensed pawnshop used as an underground vault for a gambling syndicate, over NT$24 million seized

    Criminal Investigation Bureau, National Police Agency, Ministry of the Interior (translated)

    Tier 1Accessed 23 Sept 2026Published 12 Jun 2026
  33. Closed gyms used as money laundering tools for a gambling syndicate

    Criminal Investigation Bureau, National Police Agency, Ministry of the Interior (translated)

    Tier 1Accessed 23 Sept 2026Published 3 Sept 2026
  34. Money laundering typologies: illegal gambling including online gambling

    Anti-Money Laundering Division, Investigation Bureau, Ministry of Justice (translated)

    Tier 2Accessed 23 Sept 2026Published 3 May 2022
  35. Coinbase domain blocked in Taiwan under a court order

    BlockTempo (translated)

    Tier 3Accessed 21 Oct 2026Published 14 Oct 2026
  36. Taiwan Blocks Kalshi and Coinbase Over Suspected Election Betting Six Weeks Before Local Polls

    iGaming Times

    Tier 3Accessed 21 Oct 2026Published 19 Oct 2026
  37. Miaoli prosecutors catch a bettor on a Polymarket market on the November 2026 local elections

    Central News Agency (CNA) (translated)

    Tier 3Accessed 21 Oct 2026Published 24 Apr 2026
  38. Cryptocurrency bets: first local election betting market, a US platform taking stakes

    United Daily News (udn.com) (translated)

    Tier 3Accessed 21 Oct 2026Published 2 Apr 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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