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Asia-Pacific · East Asia

Online gambling in Taiwan: regulation, licence and market guide

Prohibited Reviewed September 2026 Site language available

Gambling is illegal in Taiwan under the Criminal Code, which since 14 January 2022 expressly covers betting over the internet; only the Public Welfare Lottery and the Sports Lottery are legal, under ten-year mandates running to 2033.

Regulator
MOF, SA, MOJ
Local licence for private operators
No
Operator tax
None for private gambling because none is licensed. Lottery surpluses flow to the National Sports Development Fund (all Sports Lottery surplus since a 2016 amendment) and to social welfare programs, in addition to the issuers' corporate taxes.
Player tax
Lottery prizes above NT$5,000 are subject to a 20% withholding tax on the prize. Winnings from illegal gambling are confiscated on conviction.
Currency
New Taiwan dollar (TWD)
Languages
Mandarin Chinese
Payment methods players use
cash at lottery retailers, bank transfer to Sports Lottery online accounts, approved e-payment wallets on the official platform
Last reviewed
September 2026

Taiwan's Criminal Code punishes gambling in public places and, after a 2021 amendment that took effect on 14 January 2022, gambling by telecommunications, electronic communication or the internet, closing the earlier argument that password-protected websites were not public places. Operating a gambling venue or gathering people to gamble for profit is a separate offense. Two state-mandated products are legal: the Public Welfare Lottery, issued by CTBC Bank through Taiwan Lottery under a Ministry of Finance mandate for 2024 to 2033, and the Sports Lottery, whose third ten-year term (2024 to 2033) is issued by ADATA Technology and operated by Taiwan Sports Lottery with online and in-play betting. Casinos are permitted in law only on outlying islands after a local referendum, and none has been built.

VerticalStatus in Taiwan
Online casinoProhibited
Sports bettingMonopoly
Online pokerProhibited
LotteryMonopoly
Social casino (free to play)Permitted

Prohibited: Online gambling is illegal for operators and players and is enforced.

Who regulates gambling in Taiwan?

Taiwan gambling licence: how it works

No licence exists for private casino, poker, bookmaking or online gambling. The two lotteries are awarded by competitive selection for ten-year terms: the Ministry of Finance chose CTBC Bank as issuer of the fifth Public Welfare Lottery term (2024 to 2033), and the Sports Administration chose ADATA Technology as issuer of the third Sports Lottery term (2024 to 2033), with Taiwan Sports Lottery Co. as the operating company. The Offshore Islands Development Act, amended in January 2009, allows a casino inside an international resort on an outlying island if residents approve it in a referendum and the legislature passes an enabling casino law; Penghu voted no in 2009 and 2016, Matsu voted yes in 2012 but no enabling law followed, and Kinmen voted no in 2017.

What an applicant needs

  • Private casino, poker, bookmaking and online gambling: no licensing route exists
  • Public Welfare Lottery: bank issuer selected by the Ministry of Finance for a ten-year term
  • Sports Lottery: issuer and operating company selected by the Sports Administration for a ten-year term
  • Outlying-island casino: local referendum approval plus a dedicated casino law, which the legislature has not passed
Licence cost
No private licence exists. Lottery issuers commit fixed and variable payments to government funds; CTBC Bank pledged at least NT$2.7 billion a year to public welfare regardless of results for 2024 to 2033.
Duration
Lottery mandates: 10 years (current terms 2024–2033)
Local entity required
Not specified
Processing time
Not applicable

Gambling taxes in Taiwan

  • Operators: None for private gambling because none is licensed. Lottery surpluses flow to the National Sports Development Fund (all Sports Lottery surplus since a 2016 amendment) and to social welfare programs, in addition to the issuers' corporate taxes.
  • Players: Lottery prizes above NT$5,000 are subject to a 20% withholding tax on the prize. Winnings from illegal gambling are confiscated on conviction.
  • Also: The Ministry of Finance forecast NT$40.9 billion of prize withholding tax and NT$298.5 billion of lottery surplus over the 2024 to 2033 Public Welfare Lottery term.

Advertising, player protection, KYC and payments

Advertising

Advertising illegal gambling is unlawful and gambling websites are blocked or taken down on prosecutors' requests. The two lotteries advertise freely with responsible-gambling messaging and age warnings, and sports lottery promotions are supervised by the Sports Administration.

Responsible gaming

Lottery sales are restricted to adults (18 and over) and retailers are licensed, with a quota for people with disabilities and indigenous retailers under the Public Welfare Lottery Issue Act. The Sports Lottery applies account limits on its online channel.

Identity and age verification

Online Sports Lottery accounts require Taiwanese ID verification and a local bank account; retail lottery sales are anonymous up to prize thresholds that require ID for payout.

Payments

Legal betting is funded by cash at retail outlets and by bank transfer or approved e-payment on the Sports Lottery platform. There is no lawful payment rail for online casino or foreign sportsbook play, and prosecutors pursue third-party payment providers that settle gambling funds.

Notable restrictions

  • Gambling via the internet or telecommunications is a Criminal Code offense since 14 January 2022
  • Operating a gambling venue or gathering people to gamble for profit carries imprisonment
  • No casinos exist; outlying-island casinos need a referendum and an enabling law that has never passed
  • Only the Public Welfare Lottery and Sports Lottery may be sold, and only through licensed retailers and the official online channel

Taiwan iGaming market: size, players and payments

Sports Lottery sales hit a record NT$64.3 billion in 2024, up 9%, contributing more than NT$7 billion to the sports development fund (Sports Administration); Public Welfare Lottery sales were NT$132.1 billion in 2024 after a record NT$162.5 billion in 2023 (Ministry of Finance). No reliable public estimate exists for illegal gambling.

Lottery play is broad-based and retail-led; the Sports Lottery added 12 new bet types in 2025 including esports markets, and major events such as the Olympics and the WBSC Premier12 drove the 2024 record.

The Sports Lottery sells online through its app with in-play betting; retail remains the main channel for both lotteries.

Two mandated monopolies: Taiwan Lottery (CTBC Bank) for the Public Welfare Lottery and Taiwan Sports Lottery (ADATA Technology as issuer) for sports betting; no private operators are permitted.

What players play
Sports Lottery on baseball, basketball and footballPublic Welfare Lottery Lotto and instant scratch ticketsmahjong as social playfree-to-play mobile slot and mahjong games
How they pay
cash at lottery retailersbank transfer to Sports Lottery online accountsapproved e-payment wallets on the official platform

Timeline: how Taiwan got here

  1. 1999Public Welfare Lottery Issue Act passed; computerized lottery launches in 2002
  2. 2008-05Sports Lottery launched under the Sports Lottery Issuance Act
  3. 2009-01Offshore Islands Development Act amended to allow island casinos subject to referendum
  4. 2012-07Matsu residents approve a casino referendum, but no enabling law is enacted
  5. 2016-10Penghu rejects casinos in a second referendum
  6. 2022-01Criminal Code Article 266 amendment takes effect, expressly criminalizing internet gambling
  7. 2024-01Third Sports Lottery term and fifth Public Welfare Lottery term begin, both running to 2033
  8. 2025-01Sports Administration reports record 2024 Sports Lottery sales of NT$64.3 billion

Outlook

No legalization of online casino or private betting is under consideration; enforcement against online gambling rings and their payment providers continues under the 2022 rules. Legislators have proposed removing the casino clause from the Offshore Islands Development Act rather than expanding it. The Sports Lottery is expected to keep adding sports and bet types within its monopoly through 2033.

GameBridge and Taiwan

Not served by GameBridge. Online gambling is a Criminal Code offense in Taiwan for operators and players, and the only legal products are two state-mandated lotteries, so no GameBridge brand may accept players located there.

Taiwan is excluded by GameBridge geo-controls by default, with IP, device, payment-country and identity-document checks blocking registration and play. This page exists so compliance teams can confirm the position quickly, including the 2022 amendment that removed any doubt about internet betting. Brands that use the Traditional Chinese localization for other markets keep Taiwan on the exclusion list.

Frequently asked questions

Is online gambling legal in Taiwan?
No. Article 266 of the Criminal Code punishes gambling in public places and, since an amendment effective 14 January 2022, gambling by telecommunications, electronic communication or the internet. Operating a gambling venue or gathering people to gamble for profit is a further offense under Article 268. The only legal betting is on the Public Welfare Lottery and the Sports Lottery.
Is sports betting legal in Taiwan?
Only through the Sports Lottery, a government-mandated monopoly under the Sports Administration. Its third ten-year term runs from 2024 to 2033 with ADATA Technology as issuer and Taiwan Sports Lottery as operator, and it offers single-game and in-play betting online and in shops. Sales reached a record NT$64.3 billion in 2024. Betting with any other bookmaker is illegal.
Are there casinos in Taiwan?
No. The Offshore Islands Development Act was amended in 2009 to allow casinos inside international resorts on outlying islands if residents approve a referendum and the legislature passes a casino law. Penghu voted no in 2009 and 2016, Matsu voted yes in 2012 but no enabling law followed, and Kinmen voted no in 2017, so no casino has been licensed.
How big is Taiwan's lottery market?
Public Welfare Lottery sales were NT$132.1 billion in 2024, down from a record NT$162.5 billion in 2023, according to the Ministry of Finance, and Sports Lottery sales were NT$64.3 billion in 2024, up 9%. CTBC Bank, the welfare lottery issuer, forecast average sales of NT$128 billion a year over its 2024 to 2033 term.
Can a foreign company get a gambling licence in Taiwan?
No. Taiwan issues no casino, betting or online gambling licences to private companies. The two lotteries are awarded by government selection for ten-year terms, most recently in 2022 for the 2024 to 2033 period, and are held by Taiwanese groups. Providing gambling websites or payment settlement to Taiwanese players exposes a company to prosecution under the Criminal Code.
How does GameBridge treat Taiwan?
Taiwan is excluded by geo-controls on every GameBridge real-money brand by default, and Taiwanese ID cards are rejected at KYC. The country lists, KYC and payment-country checks are described on the compliance page; the regional picture is on the Asia-Pacific market page.

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.

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