Taiwan: crypto and stablecoin regulation (as of 6 November 2026)

As of 2026-11-06

In Taiwan, the Virtual Asset Service Act, promulgated on 22 July 2026, names the Financial Supervisory Commission (FSC) as the licensing authority for virtual asset service providers and stablecoin issuers. The Act is not yet in force: the Executive Yuan has not set its start date. Today, providers must complete anti-money laundering registration with the FSC.

Status: The President promulgated the Virtual Asset Service Act (虛擬資產服務法) by order of 22 July 2026, printed in Presidential Office Gazette No. 7872. Under Article 56 the Executive Yuan sets its commencement date, and the Ministry of Justice law database shows the effective date as undetermined. Today's regime is AML registration: under the Money Laundering Control Act and registration regulations in force since 30 November 2024, a provider that has not registered with the FSC may not provide virtual asset services. On 6 November 2026 the FSC pre-announced 8 draft orders for providers and draft stablecoin issuance regulations. The figures below come from draft texts 01 and 03 and the stablecoin draft, read on 10 November 2026, and from the FSC's press releases of 3 November 2026 on those drafts, and are not final.

This page states what the official sources say. It is not legal advice. The Chinese quotes are from the official texts; the English renderings are our translation. ROC year 115 is 2026.

Taiwan virtual asset rules: status as of 6 November 2026 (some rows read 10 November 2026)

Key dates

Dates printed in the official texts cited on this page, earliest first.

A dash means this site has no dated row for that role. It is not a statement that no rule applies.

Taiwan virtual asset key rules

Taiwan licensing under the Virtual Asset Service Act (not yet in force)

• The authority. "本法之主管機關，為金融監督管理委員會。" (The competent authority for this Act is the Financial Supervisory Commission.) (Laws & Regulations Database)
• Provider types. Article 6(2) defines exchange providers (虛擬資產交換商), trading platform providers (an exchange provider operating a centralised trading market), transfer providers, custody providers, underwriters and lending providers. (Laws & Regulations Database)
• Licence per type. "虛擬資產服務商應依前條第二項規定種類，分別取得主管機關之許可及發給許可證照，始得營業；" (A provider may only start business after obtaining the competent authority's permission and licence for each type.) An offshore provider setting up a branch in Taiwan also needs permission and a licence, and "虛擬資產服務商之組織，以股份有限公司為限。" (a provider must be organised as a company limited by shares). (Laws & Regulations Database)
• Penalty. Under the Act, running provider business or issuing a stablecoin without permission (Articles 7(1), 7(3) and 34(1)) is punishable under Article 48(1): "處七年以下有期徒刑，得併科新臺幣一億元以下罰金。" (imprisonment of up to seven years, to which a fine of up to NT$100 million may be added). (Presidential Office, Laws & Regulations Database)
• Existing providers. Under Article 55, providers registered for AML before the Act takes effect "應於本法施行後十二個月內向主管機關申請許可，並於本法施行後二十一個月內經主管機關許可及發給許可證照" (must apply within twelve months after the Act takes effect and obtain the licence within twenty-one months). "前項取得許可證照期限，必要時得延長三個月，並以一次為限。" (The licence deadline may be extended by three months, once only.) Because no start date is set, these periods have no calendar dates yet. (Laws & Regulations Database)

Taiwan draft provider rules and the AML registration in force

• Draft capital. Draft regulations on setting up providers (draft 01), Article 7: "一、虛擬資產交換商：新臺幣五千萬元。但虛擬資產交易平台商為新臺幣一億元。" (exchange providers NT$50 million, but trading platform providers NT$100 million), "五、虛擬資產借貸商：新臺幣二億元。" (lending providers NT$200 million), and "其最低實收資本額應按經營之業務種類，依第一項之規定標準併計之。" (a provider running two or more types of business adds the figures for each type) (FSC draft 01). The FSC's press release of 3 November 2026 gives the full list of draft minimum paid-up capital: "交換商、移轉商或承銷商為新臺幣（以下同）5,000萬元，交易平台商或保管商為1億元，借貸商為2億元；經營2種以上業務者，其數額應併計之。" (NT$50 million for exchange, transfer or underwriting providers, NT$100 million for platforms or custodians, NT$200 million for lenders, added together for two or more businesses.) (FSC)
• Draft guarantee deposits. Draft 01, Article 8: "一、虛擬資產交換商：新臺幣一千萬元。但虛擬資產交易平台商為新臺幣三千萬元。" (exchange providers NT$10 million, but trading platform providers NT$30 million) and "五、虛擬資產借貸商：新臺幣五千萬元。" (lending providers NT$50 million) (FSC draft 01); draft management regulations (draft 03): custodians "應依每年六月底及十二月底之虛擬資產保管餘額，扣除已委託金融機構保管或其他經本會核准項目之數額，並折算為等值新臺幣後，向本會指定之金融機構，增加繳存百分之二點五之營業保證金" (on the custody balance at the end of June and December, net of items held with financial institutions or otherwise approved, deposit an additional 2.5 % operating guarantee deposit) (FSC draft 03). The FSC's press release of 3 November 2026: "交換商、移轉商或承銷商為1,000萬元，交易平台商或保管商為3,000萬元，借貸商為5,000萬元；" (NT$10 million, NT$30 million and NT$50 million respectively), and custodians deposit a further 2.5 % of the custody balance net of amounts held with financial institutions or other approved items. (FSC)
• Draft bank entry. The FSC's press release of 3 November 2026 says that initially banks that already provide virtual asset custody may take up the business, "初期以開放交換商、移轉商、保管商及承銷商等4類業務為原則，其中交換商及移轉商以法人客戶為限。" (in principle four types at first, exchange, transfer, custody and underwriting, with exchange and transfer for corporate clients only). Staff "應參加24小時以上之VASP專業課程" (must take a VASP course of at least 24 hours) and pass an exam. (FSC)
• Registration today. Under the registration regulations, providers "分別向金融監督管理委員會（以下簡稱本會）辦理洗錢防制登記；未完成登記者，不得經營之。" (register with the FSC for each business type; unregistered providers may not operate), and "虛擬資產服務商非加入中華民國虛擬通貨商業同業公會（以下簡稱同業公會），不得營業。" (a provider may not operate unless it joins the industry association). Article 11: "虛擬資產服務商應將客戶留存之法定貨幣交付信託或取得銀行十足之履約保證。" (a provider must place client fiat it holds in trust or obtain a full bank performance guarantee); this applies to client fiat that, under Article 11 paragraph 1, is "經客戶同意將客戶之法定貨幣留存於其於金融機構開立之相同幣別存款專戶" (with the client's consent, client fiat kept in a same-currency special deposit account the provider opens at a financial institution). Article 23: "虛擬資產保管商為客戶保管之資產，與其自有財產，應分別獨立。" (a custodian keeps client assets separate from its own property). (Laws & Regulations Database)
• The register. "1.已完成洗錢防制登記之業者" (firms that have completed AML registration): the FSC Securities and Futures Bureau list marked "115.10.28更新" (updated 28 October 2026) shows 11 firms in this section (our count, checked 10 November 2026). This is an AML registration list, not a licence list. (FSC Securities and Futures Bureau)

Taiwan stablecoin rules in the Act (not yet in force) and the FSC draft

• Permission and central bank consent. "在我國發行穩定幣，應由發行人向主管機關申請許可。 主管機關為前項許可前，應會商中央銀行同意。" (Under the Act, an issuer must apply to the FSC for permission; before granting it, the FSC must obtain the central bank's consent.) Under the Act, providers must ensure a stablecoin they serve was issued with permission or approved for trading by the FSC. (Laws & Regulations Database)
• Reserves, par and no yield. Under the Act: "穩定幣發行人應設置與維持十足之準備資產，儲存於境內之金融機構，且該準備資產應與其自有財產分別獨立" (full reserve assets kept with domestic financial institutions and separate from the issuer's own property); "穩定幣發行人應以面額發行及贖回穩定幣。" (issue and redeem at par); and "穩定幣發行人就其發行之穩定幣，不得支付任何形式之利息或收益。" (no interest or yield of any form). (Laws & Regulations Database)
• Draft issuers and capital. The draft stablecoin regulations, Article 2: "（一）銀行。（二）金融控股公司或銀行轉投資之股份有限公司。（三）其他經主管機關公告得申請許可之機構。" (banks; companies limited by shares invested in by financial holding companies or banks; other institutions the FSC announces) (FSC stablecoin draft). The FSC's press release of 3 November 2026: "(二)非銀行之穩定幣發行人：最低實收資本額新臺幣3億元、應辦理公開發行及專營穩定幣之發行及贖回業務。" (a non-bank issuer needs paid-up capital of at least NT$300 million, must carry out public issuance (應辦理公開發行) and may only issue and redeem stablecoins). (FSC)
• Draft peg and reserve floor. The FSC's press release of 3 November 2026 says only "與新臺幣或單一外國貨幣價值一比一連結之穩定幣" (stablecoins pegged one-to-one to the New Taiwan dollar or a single foreign currency) may be issued. The draft stablecoin regulations, Article 23: "準備資產按公允價值衡量之總價值不低於該穩定幣流通在外之總餘額" (the total value of the reserve assets measured at fair value is not lower than the total outstanding balance of the stablecoin) (FSC stablecoin draft). The press release says the draft "將配合虛擬資產服務法之施行日期發布生效" (will be issued and take effect with the Act's commencement date). (FSC)

Taiwan virtual asset timeline

Not covered here

The Act has no start date: Article 56 leaves it to the Executive Yuan and none has been set, so the Article 55 periods are not given as dates. Drafts 01 and 03 of the 6 November notice and the stablecoin draft were read on 10 November 2026; drafts 02 and 04-08 were not, so the bank-entry and staff-course figures stay sourced to the FSC's press release of 3 November 2026. The drafts may change. The stablecoin notice prints no end date for comments. The central bank's rules on stablecoin reserve deposits under Article 36 were not found. The content of the 20 October 2026 AML/CFT amendments was not read. The Ministry of Justice database text is for reference; the promulgated text prevails. Tax treatment of virtual assets in Taiwan is not covered.

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Sources

• https://www.president.gov.tw/File/Doc/69812613-22f1-4288-940e-c40903b232e1
• https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0400163
• https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0400162
• https://www.sfb.gov.tw/ch/home.jsp?id=1053&parentpath=0,8
• https://www.fsc.gov.tw/ch/home.jsp?id=97&parentpath=0,2&mcustomize=multimessage_view.jsp&dataserno=202611060002&dtable=NoticeLaw&aplistdn=ou=noticelaw,ou=chlaw,ou=ap_root,o=fsc,c=tw
• https://www.fsc.gov.tw/ch/home.jsp?id=97&parentpath=0,2&mcustomize=multimessage_view.jsp&dataserno=202611060004&dtable=NoticeLaw&aplistdn=ou=noticelaw,ou=chlaw,ou=ap_root,o=fsc,c=tw
• https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202611030001&dtable=News
• https://www.fsc.gov.tw/ch/home.jsp?id=96&parentpath=0,2&mcustomize=news_view.jsp&dataserno=202611030002&dtable=News
• https://www.fsc.gov.tw/ch/home.jsp?id=97&parentpath=0,2
• https://www.fsc.gov.tw/ch/home.jsp?id=97&parentpath=0,2&mcustomize=multimessage_view.jsp&dataserno=202610200001&dtable=NewsLaw&aplistdn=ou=newslaw,ou=chlaw,ou=ap_root,o=fsc,c=tw
• https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0380131
• https://www.fsc.gov.tw/uploaddowndoc?file=noticeslaw/202611061755000.pdf&filedisplay=01+%E8%99%9B%E6%93%AC%E8%B3%87%E7%94%A2%E6%9C%8D%E5%8B%99%E5%95%86%E8%A8%AD%E7%BD%AE%E8%BE%A6%E6%B3%95%E8%8D%89%E6%A1%88.pdf&flag=doc
• https://www.fsc.gov.tw/uploaddowndoc?file=noticeslaw/202611061755002.pdf&filedisplay=03+%E8%99%9B%E6%93%AC%E8%B3%87%E7%94%A2%E6%9C%8D%E5%8B%99%E5%95%86%E7%AE%A1%E7%90%86%E8%BE%A6%E6%B3%95%E8%8D%89%E6%A1%88.pdf&flag=doc
• https://www.fsc.gov.tw/uploaddowndoc?file=noticelaw/202611061821560.pdf&filedisplay=11502732141+%E7%A9%A9%E5%AE%9A%E5%B9%A3%E7%99%BC%E8%A1%8C%E8%A8%B1%E5%8F%AF%E5%8F%8A%E7%AE%A1%E7%90%86%E8%BE%A6%E6%B3%95%E8%8D%89%E6%A1%88new.pdf&flag=doc

Updated: 2026-11-13 · Markdown version

Cite as: Taiwan: crypto and stablecoin regulation, achivx.org, https://achivx.org/regulation/taiwan/, as of 2026-11-06, CC BY 4.0