Taiwan Cybersecurity Management Act: Regulations, Compliance Requirements, Enterprise Guide [2026]

Taiwan Cybersecurity Management Act: Regulations, Compliance Requirements, Enterprise Guide

"Does our company need to comply with the Cybersecurity Management Act?"

This is a common question from many enterprise executives. The cybersecurity law sounds distant, but it may be more relevant than you think.

This article explains the Cybersecurity Management Act in plain language.

After reading, you'll know: what the law regulates, who must comply, what actions are required, and what happens if you don't comply.

What is the Cybersecurity Management Act?

The Cybersecurity Management Act (資通安全管理法) was promulgated in June 2018 and took effect in January 2019.

Legislative Background

Why do we need a cybersecurity law?

Frequent Security Incidents

In recent years, government agencies and critical infrastructure have been frequently attacked.

• Government websites hacked
• Critical infrastructure attacked
• Mass personal data breaches

Without legal regulations, each agency acted independently, resulting in uneven protection.

International Trends

Countries worldwide have successively enacted cybersecurity regulations:

• EU NIS Directive
• US NIST Framework
• Japan Basic Act on Cybersecurity

Taiwan needed to keep pace.

National Security Considerations

Cybersecurity is part of national security. It requires law-level regulations.

Goals of the Cybersecurity Management Act

Simply put, the act aims to achieve three things:

1. Establish cybersecurity responsibility system: Who is responsible for what
2. Standardize security protection standards: What level of protection is required
3. Implement incident reporting mechanisms: How to handle incidents

Who Must Comply with the Cybersecurity Management Act?

The act regulates two categories:

Government Agencies

• Central government ministries
• Local governments
• Public schools
• State-owned enterprises

Specific Non-Government Agencies

• Critical infrastructure providers
• State-owned enterprises
• Specified foundations (nationwide government-funded foundations as defined in the Foundations Act)
• Designated government-controlled enterprises, organizations, or institutions

"Specific Non-Government Agencies" is the key point. It extends the act's scope to the private sector.

Core Content of the Cybersecurity Management Act

A full-text amendment was promulgated on 24 September 2025 and took effect on 1 December 2025, expanding the act from 23 to 35 articles. The summary below is organised by topic — article numbers were renumbered throughout in that amendment, so cite the current text in the national law database rather than the old numbering:

General Provisions

Legislative Purpose

To actively promote national cybersecurity policies, accelerate the construction of the national cybersecurity environment, to protect national security and maintain public interest.

Definitions

• Cybersecurity: Preventing information systems or data from unauthorized access, use, control, disclosure, damage, alteration, destruction, or other infringement
• Information System: Systems used to collect, control, transmit, store, circulate, delete information, or otherwise process, use, or share information

Competent Authority

The Ministry of Digital Affairs is the competent authority (current Article 2). It was the Executive Yuan before the 2025 amendment, which wrote the Ministry of Digital Affairs into the act itself; day-to-day enforcement sits with its Administration for Cyber Security.

Security Management for Government Agencies

Chief Information Security Officer System

Government agencies shall appoint a Chief Information Security Officer (CISO); the agency head assigns the deputy head or another suitable person to hold the role concurrently.

The CISO is responsible for:

• Promoting agency security policies
• Coordinating resource allocation
• Supervising security measures

Security Responsibility Levels

Government agencies are classified into levels A, B, C, D, and E based on business importance.

Higher levels have stricter security requirements.

Security Plans and Audits

Each agency must:

• Establish cybersecurity maintenance plans
• Assign dedicated security personnel
• Undergo regular audits

Security Management for Specific Non-Government Agencies

Designation and Announcement

Central competent authorities designate and announce specific non-government agencies.

In other words, you must be "designated" to be classified as a specific non-government agency.

Critical Infrastructure

The law specifically emphasizes "critical infrastructure providers," including:

• Energy (electricity, oil and gas)
• Water resources
• Communications
• Transportation
• Banking and finance
• Emergency services and hospitals
• Government agencies
• Science parks and industrial zones

Major operators in these sectors are likely to be designated as specific non-government agencies.

Required Actions

Specific non-government agencies shall:

• Establish security maintenance plans
• Assign dedicated security personnel
• Submit implementation status reports to competent authorities
• Cooperate with audits

Incident Reporting and Response

Reporting Obligations

When aware of a security incident, reports must be made within specified timeframes.

Reporting recipients:

• Government agencies: Report to supervisory agencies and competent authorities
• Specific non-government agencies: Report to central competent authorities

Reporting Deadlines

Regardless of incident level, reports must be filed within 1 hour of awareness; the level determines the later review and recovery deadlines (detailed below).

Penalties (current Articles 29-31)

Violation penalties (text in force since 1 December 2025)

Deadline for Improvement

Failure to improve after notification may result in consecutive penalties.

Security Responsibility Levels Explained

One of the most important concepts in the Cybersecurity Management Act is "responsibility levels."

Government Agency Levels

Specific Non-Government Agency Levels

Specific non-government agencies are likewise classified into levels A through E; staffing for levels A, B, and C is shown below (levels D and E have no staffing requirement):

Requirements by Level

Level A

Most stringent requirements:

• Implement security management system (e.g., ISO 27001)
• Internal security audits twice a year
• Establish 24/7 security monitoring
• Conduct penetration testing
• Participate in security exercises

Level B

• Establish security policies
• Internal security audit once a year
• Conduct vulnerability scanning
• Establish incident reporting procedures

Level C

• Basic security measures
• Internal security audit once every 2 years
• Security awareness training

Unsure if your enterprise complies with the Cybersecurity Management Act? Compliance requirements are complex, and missing items may result in penalties. Schedule Compliance Consultation, let us help you identify gaps.

Enterprise Compliance Checklist

If you are a specific non-government agency, you need to do these things:

Organization and Personnel

Assign Dedicated Security Personnel

Assign dedicated personnel based on level.

Note:

• Must have formal position appointment
• Must attend security professional training
• Recommend obtaining security certifications

Establish Security Organization

• Designate CISO (recommend senior executive)
• Form security promotion team
• Clarify security responsibilities of each department

Policies and Plans

Establish Security Policy

Including:

• Security objectives
• Scope
• Management principles
• Violation handling

Establish Security Maintenance Plan

Detailed implementation plan including:

• Risk assessment methods
• Security controls
• Monitoring and audit methods
• Continuous improvement mechanisms

Technical Measures

Basic Protection

• Firewall configuration
• Antivirus deployment
• Access control
• Log recording

Advanced Protection (Levels A and B)

• Intrusion detection systems
• Vulnerability scanning
• Penetration testing
• SOC monitoring

Management Measures

Asset Inventory

Inventory all information assets:

• Hardware equipment
• Software systems
• Data
• Network architecture

Risk Assessment

Assess risks for each asset:

• Threat sources
• Vulnerability analysis
• Impact level
• Risk level

Access Control

Establish account and password management:

• Least privilege principle
• Regular permission reviews
• Password policies
• Disable accounts upon departure

Outsourcing Management

If you outsource IT:

• Include security clauses in contracts
• Supervise vendor security
• Manage outsourced personnel

Training

General Employees

Annual security awareness training, including:

• Password security
• Phishing email identification
• Social engineering prevention
• Data protection

Security Personnel

Professional training, including:

• Security technical courses
• Certification acquisition
• Conference participation

Audit and Improvement

Internal Audit

Regular self-checks:

• Policy implementation status
• Control measure effectiveness
• Personnel compliance

External Audit

Accept audits from competent authorities or authorized organizations based on level.

Continuous Improvement

Deficiencies found in audits should:

• Develop improvement plans
• Track improvement progress
• Verify improvement effectiveness

Enforcement Rules Key Points

The enforcement rules provide more specific regulations.

Security Maintenance Plan Content

Article 9 of the enforcement rules specifies that maintenance plans should include:

1. Core business and its importance
2. Cybersecurity policies and objectives
3. Security promotion organization
4. Allocation of full-time personnel and budget
5. Appointment of the Chief Information Security Officer
6. Information system inventory, marking core systems and related assets
7. Cybersecurity risk management
8. Security protection and control measures
9. Security incident reporting, response, and exercise mechanisms
10. Security intelligence assessment and response mechanisms
11. Management of outsourced systems or services
12. Evaluation mechanism for staff handling security-related duties
13. Continuous improvement and performance management of the plan and its implementation

Security Incident Levels

Article 2 of the Regulations on Reporting and Response to Cybersecurity Incidents classifies incidents into four levels; the reporting deadline is the same for every level:

Audit Items

Audits will check:

• Security organization operations
• Personnel training records
• Risk assessment reports
• Control measure implementation
• Incident handling records
• Audit improvement tracking

For detailed reporting procedures, see Cybersecurity Incident Reporting Guide.

Recent Amendments

The Cybersecurity Management Act continues to be updated. Here are recent important changes.

2022 Transfer of Authority (not an amendment)

On 24 August 2022 the Executive Yuan announced that, from 27 August 2022, authority over certain articles would transfer to the Ministry of Digital Affairs. This was an administrative reallocation, not a change to the text — the act's provisions were untouched between its 2018 promulgation and 2025.

2022-2023 Related Developments

Ministry of Digital Affairs Established

The Ministry of Digital Affairs was established in 2022, with the Administration for Cyber Security responsible for act enforcement.

Critical Infrastructure Protection Amendments

On 30 May 2023 the Legislative Yuan passed a package amending 22 laws, including the Electricity Act, to raise criminal penalties for stealing, damaging, or otherwise unlawfully impairing critical infrastructure (no single standalone "Critical Infrastructure Protection Act" was enacted).

Supply Chain Security

Increasing attention to supply chain security:

• Software supply chain security
• Hardware trustworthiness
• Outsourced service management

The 2025 Overhaul (current text)

The first substantive amendment since the act took effect in 2019:

• Passed by the Legislative Yuan: 29 August 2025
• Promulgated: 24 September 2025
• In force: 1 December 2025
• Expanded to 35 articles (from 23)

Main changes:

1. Competent authority written into the act: current Article 2 names the Ministry of Digital Affairs (previously the Executive Yuan)
2. Ban on products that endanger national cybersecurity: government agencies may not download, install, or use them — raised from administrative rule to statute
3. Higher fine ceiling: failing to report an incident now carries up to NT$10,000,000, up from NT$5,000,000
4. New investigation power plus matching penalty: evading, obstructing, or refusing a major-incident investigation draws NT$100,000–1,000,000
5. Outsourcing and staffing: written contracts required for outsourced work; stronger rules on dedicated security staff, competency training, and suitability checks

Trend Observations

Possible future directions:

1. Expand regulatory scope: Include more enterprises
2. Increase penalties: Deterrent effect
3. Cybersecurity insurance: May require coverage
4. International alignment: Integration with international standards

Enterprise Compliance Recommendations

Whether or not you're designated as a specific non-government agency, security compliance is worth attention.

Self-Assessment

First assess your current situation:

1. Are you a specific non-government agency?

Check:

• Whether designated by competent authority
• Whether you're critical infrastructure
• Whether you're a state-owned enterprise, a specified foundation, or a designated government-controlled enterprise

2. What is your responsibility level?

The competent authority will inform you. If unsure, proactively ask.

3. Do existing measures meet requirements?

Compare against the compliance checklist to identify gaps.

Compliance Path

Starting Phase

1. Designate security responsible person
2. Inventory existing security measures
3. Identify major gaps
4. Develop improvement plan

Implementation Phase

1. Establish security policies
2. Build management systems
3. Deploy technical measures
4. Implement training

Operations Phase

1. Execute daily monitoring
2. Handle security incidents
3. Regular audit reviews
4. Continuous improvement

Common Gaps

Common enterprise compliance gaps:

Organizational

• No formally designated dedicated security personnel
• Security personnel without professional training
• No clear security organizational structure

Policy

• No written security policy
• Outdated policies not updated
• Employees unaware of policy content

Technical

• No complete asset inventory
• Incomplete protection measures
• Insufficient log retention

Management

• No regular risk assessments
• Poor outsourcing management
• Superficial audits

Resource Investment Estimates

Compliance requires resource investment. Rough estimates:

Personnel

Budget

This includes personnel, equipment, and external services.

Seeking Assistance

You don't have to do it all yourself. External support is available:

Consulting Services

• System implementation guidance
• Policy document writing
• Compliance gap analysis

Technical Services

• Vulnerability scanning
• Penetration testing
• SOC monitoring

Audit Services

• Internal audits
• Pre-audit preparation

FAQ

Do general enterprises need to comply with the Cybersecurity Management Act?

The Cybersecurity Management Act directly regulates "government agencies" and "specific non-government agencies."

General enterprises not designated don't directly fall under the act.

However, if you're a government agency supplier, contracts may require you to meet certain security standards.

Additionally, the Personal Data Protection Act, financial regulations, and other laws also have security requirements.

How do I know if I'm a specific non-government agency?

Central competent authorities will announce it.

For example:

• Financial industry by Financial Supervisory Commission
• Telecommunications industry by NCC
• Energy industry by Ministry of Economic Affairs

If unsure, ask the competent authority.

What's the relationship between the Cybersecurity Management Act and ISO 27001?

The Cybersecurity Management Act is law; ISO 27001 is an international standard.

They overlap but are not identical.

Level A agencies are usually required to implement ISO 27001.

Organizations with ISO 27001 certification will find compliance easier, but still need to compare against the act's specific requirements.

What happens if you violate the Cybersecurity Management Act?

Administrative Penalties (text in force since 1 December 2025)

• Failure to report a cybersecurity incident: NT$300,000–10,000,000
• Breach of maintenance plan / reporting and response mechanism rules: NT$100,000–5,000,000 per occurrence
• Evading, obstructing, or refusing an investigation: NT$100,000–1,000,000

Other Consequences

• Agency/enterprise reputation damage
• May face enhanced audits
• Responsible persons may be disciplined

Must security incidents be reported?

Specific non-government agencies experiencing security incidents must report by law.

The purpose of reporting isn't punishment, but:

• Coordination and handling
• Preventing spread
• Providing support
• Accumulating experience

Concealment discovered later results in heavier penalties.

What qualifications do dedicated security personnel need?

Under the Regulations on Classification of Cybersecurity Responsibility Levels, full-time security personnel at Level A, B, and C agencies must each hold a security certification or competency training certificate announced by the competent authority (government agencies need one of each), and keep it valid.

Other recommendations include:

• Attend security professional training
• Obtain professional certifications (CEH, CISSP, etc.)
• Continuous education

Next Steps

After understanding the Cybersecurity Management Act, here's what to do:

Action Checklist

1. Confirm status: Are you subject to the act?
2. Understand level: What's your responsibility level?
3. Review current status: Do existing measures meet requirements?
4. Plan improvements: Identify gaps, develop plan
5. Seek support: Get external help if needed

Related Resources

Extended reading:

• Information Security Complete Guide: Security basics
• Cybersecurity Incident Reporting Guide: Detailed reporting procedures
• Cybersecurity Health Check Guide: Methods to assess current status

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Need Cybersecurity Management Act compliance assistance?

Compliance requirements are complex, and every enterprise's situation is different.

CloudInsight helps you:

• Assess compliance status
• Identify improvement gaps
• Plan compliance path
• Match professional services

Schedule Consultation, let us help you achieve compliance.

Further Reading

• EU-side regulation: CRA Cyber Resilience Act compliance guide — reporting obligations and SBOM (June 2026)

References

1. Cybersecurity Management Act, current text (National Laws & Regulations Database): https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=A0030297
2. Legislative history of the act: https://law.moj.gov.tw/LawClass/LawHistory.aspx?pcode=A0030297
3. Administration for Cyber Security, moda — regulations: https://moda.gov.tw/ACS/laws/regulations/624