Asia-Pacific
Taiwan
Ministry of Finance, R.O.C. (Taiwan) — National Treasury Administration (Public Welfare Lottery); Ministry of Sports Affairs Council (Taiwan Sports Lottery oversight)
Regulations & Licensing
Casino
MixedOnline Casino
ProhibitedBetting
RegulatedOnline Betting
MixedLottery
RegulatedBingo
ProhibitedKey Legislation
- Criminal Code of the Republic of China, Article 266 (as amended 2021)
- Public Welfare Lottery Issue Act
- Sports Lottery Issuance Act
- Offshore Islands Development Act (2009 amendment)
Online Gambling
Allowed
- Government-run Taiwan Sports Lottery (fixed-odds sports betting via licensed agents/online membership accounts)
Prohibited
- Online casino games (slots, live dealer, table games)
- Any gambling via internet or telecommunications outside the licensed Sports Lottery
- Offshore/unlicensed online betting operators
- Online bingo and poker for real money
Taxation
Stamp duty on winnings0.4% (waived for Sports Lottery virtual betting winnings)
Land-Based Gambling
Allowed
- Public Welfare Lottery and Sports Lottery ticket sales via licensed agents
- Casino resorts legally permitted on offshore islands (Kinmen, Matsu, Penghu) subject to local referendum approval, though none has opened to date
Prohibited
- Casino and general commercial gambling on the main island of Taiwan
- Unlicensed private gambling and gambling houses
Taxation
Public Welfare Lottery revenue allocationpayout capped at 75% of ticket sales; net revenue funds pensions and welfare programs
Regulation data is editorial and for information only — not legal advice.
