How do people in Taiwan pay online?
About half of Taiwan shops online. TWNIC’s 2025 Taiwan Internet Report put the online shopping rate at 53.28% of the population, up from 48.57% in 2024. GlobalData estimated Taiwan’s e-commerce transaction value at TWD 1.5 trillion in 2024.
Cards come first. The US International Trade Administration’s country guide, citing GlobalData, says credit and debit cards accounted for 42% of online transactions in 2024. Shoppers like the interest-free instalments, rewards and cashback that Taiwanese card issuers offer, and GlobalData describes payment cards as the most preferred method for online purchases.
Mobile wallets are second. TWNIC found that 40.32% of the population used mobile payments in 2025, up from 33.40% a year earlier. GlobalData names LINE Pay as the leading alternative method, followed by Apple Pay, PayPal and Google Pay. LINE Pay reported 13.6 million users in Taiwan in November 2025 and launched its own stored value account, LINE Pay Money, in December 2025. Licensed e-payment institutions had 41.51 million account users in July 2026, according to the Financial Supervisory Commission, led by JKOPAY with 7.34 million, PXPay Plus with 7.27 million and iPASS with 7.25 million.
Cash still matters. In KPMG’s survey, as cited by the US International Trade Administration, manual card entry was the preferred payment option of 25% of respondents and cash on delivery came second at 23%. Local payment providers such as ECPay also let shoppers pay by ATM transfer to a virtual account number or with a convenience-store payment code or barcode. Pay-later services have not gained much traction.
What rules shape online payments in Taiwan?
Shoppers have 7 days to return goods. Under Article 19 of the Consumer Protection Act, a consumer in a distance sale can return the goods or rescind the contract in writing within 7 days of receipt, without giving a reason or bearing the cost, except for categories the Executive Yuan exempts. Under Article 19-2, the trader must collect the goods within 15 days of the notice and refund within 15 days of getting them back.
VAT is 5%. Foreign companies selling electronic services to individuals in Taiwan must register for VAT, file returns and pay VAT once their annual sales pass TWD 600,000. Since 1 January 2026, registered foreign e-service providers must also handle withholding tax on payments subject to it.
Personal data falls under the Personal Data Protection Act. Amendments of 11 November 2025 made the new Personal Data Protection Commission its competent authority, and Article 21 lets the authority restrict cross-border transfers of personal data in defined cases, such as when the receiving country lacks proper data protection rules.
E-payment accounts are licensed. JKOPAY, PXPay Plus, iPASS, EasyCard, LINE Pay’s e-payment arm and banks such as E.SUN report their accounts to the Financial Supervisory Commission as electronic payment institutions.
How would Omno route payments in Taiwan?
A merchant would connect once and set routing rules per method, amount and customer group. In Taiwan:
- Card pay-ins, including instalments where the provider supports them, would follow rules by BIN, currency and amount, with cascading: if a provider is unavailable or rejects the request, the payment moves to the next provider in the rule until one accepts.
- Wallets such as LINE Pay and JKOPAY would be shown in the hosted checkout through providers that support them, next to Apple Pay and Google Pay.
- ATM transfers and convenience-store codes could go to a local provider that issues virtual account numbers and payment codes, with the order held as pending until the provider’s notification confirms the payment.
Webhooks would report the final status of every payment, the record a back office should trust before shipping an order, and the routing-decision log would show which provider handled each payment and why.
What should merchants plan for?
Plan for cards with instalments. Cards are the main online method, and many shoppers choose them for interest-free instalments offered by their bank.
Plan for LINE Pay and JKOPAY. Mobile payments are used by four in ten people, and a checkout without the familiar wallets asks them to type a card instead.
Plan for delayed payments. ATM transfers and convenience-store codes are paid after the order is placed, so stock and shipping should wait for the provider’s confirmation.
Plan for 7-day returns. Refunds are due within 15 days of the goods coming back, so a returns process should pay back through the original route.