Gambling Law in Taiwan: What Article 266 Says
The Criminal Code penalises gambling in public places and, since an amendment, gambling over the internet. State lotteries are a separate matter.
The provision
Article 266 of Taiwan's Criminal Code provides that a person who gambles for property in a public place, or a place open to the public, is liable to a fine of up to NT$50,000. A second paragraph applies the same penalty to gambling carried out by telecommunications equipment, electronic communications, the internet or similar means. The official text is in the Laws and Regulations Database.
The exception
The article does not apply where what is staked is something provided for temporary amusement. The classic illustration is playing for small refreshments among friends.
Confiscation
For gambling in a public place, the gambling apparatus and the money on the table or at the exchange counter are confiscated regardless of who owns them.
What sits outside the article
Taiwan also has state-authorised lotteries, the Public Welfare Lottery and the Sports Lottery, which run under their own legislation. Taking part in those through official channels is lawful.
Why visitors get this wrong
Advertising for offshore sites is easy to find in Chinese, which can give the impression that online play is tolerated. The wording of Article 266 does not depend on where the operator is located. Anyone in doubt about their own situation should speak to a lawyer; this note is a summary, not legal advice.