The constitution provides for the free exercise and equal treatment under the law of all religions, which “shall not be restricted by law” except as necessary for reasons of protecting the freedoms of others, imminent danger, social order, or public welfare.
Male citizens born after January 1, 1994 are subject to four months of compulsory military service. The Enforcement Statute for Substitute Services provides for six months of alternative military service for conscientious objectors who oppose military service on the basis of their religious belief.
Religious organizations may voluntarily obtain an establishment permit from the MOI. The permit requires organizations to have real estate in at least seven administrative regions valued at 25 million New Taiwan dollars (NT$) ($891,000) or more and possess at least NT$5 million ($178,000) in cash. Alternatively, the organization may register if it possesses cash in excess of NT$30 million ($1.07 million). The organization may also apply for an establishment permit from local authorities, who have lower requirements than the island-wide level authorities, to receive local benefits.
A religious group may register with the courts once it obtains an establishment permit. The group must provide an organizational charter, list of assets, and other administrative documents to register. Registered religious groups operate on an income-tax-free basis, receive case-by-case exemptions from building taxes, and must submit annual reports on their financial operations. Nonregistered groups are not eligible for the tax advantages available to registered religious organizations. As of the end of 2019, there were more than 15,000 registered religious groups representing more than 20 religions. Many groups choose not to register individual places of worship and instead operate them as the personal property of the group’s leaders.
The Falun Gong Society is registered as a sports organization and not as a religious organization.
The 1929 Act of Supervising Temples provides that temples are under the management of a trustee monk or nun. The act states, however, “They cannot take charge as trustee monk/nun if they are not citizens of the Republic of China.” The act does not apply to temples that are administered by Taiwan authorities, local public organizations, or private persons. In 2004, the Grand Justices declared several articles of the act unconstitutional for imposing strict restrictions on how religious organizations transfer their properties.
The MOI separates religious and charitable organizations based on an organization’s articles of association. The MOI stated that there is no law or policy that oversees a religious organization’s use of donations made to that organization, whether for religious or charitable activities, or that requires a religious organization to establish a separate charitable entity to conduct charitable activities. The law, however, prohibits charitable foundations from using donations for noncharitable purposes. Some religious organizations establish separate charitable foundations to promote their charitable activities, according to the MOI. An organization whose primary objective is philanthropy is not eligible to register as a religious organization.
Authorities permit religious organizations to operate private schools. Authorities do not permit compulsory religious instruction in any MOE-accredited public or private elementary, middle, or high school. High schools accredited by the ministry may provide elective courses in religious studies, provided such courses do not promote certain religious beliefs over others.
The MOI and city- and county-level governments are responsible for accepting complaints from workers who believe the government or individuals have violated their rights and interests for religious reasons.
Because of its unique status, Taiwan is not a party to the International Covenant on Civil and Political Rights, but it enacted a domestic law in 2009 to adhere voluntarily to the covenant.
The labor law continued to not guarantee a weekly day off for domestic workers and caregivers, which limited their ability to attend religious services. As in years past, this problem was particularly salient among the island’s approximately 253,000 foreign caregivers and household workers, predominately from Indonesia and the Philippines, including Muslims and Catholics wanting to attend weekly religious services. Authorities said they viewed the domestic service workers’ inability to attend religious services as a part of a broader labor issue. The MOL stated that foreign caregivers and household workers whose employers denied them a weekly rest day to attend religious services could report their case to the ministry. Representatives of the Presbyterian Church said that since the labor standards law was insufficient to guarantee a weekly rest day, the Church encouraged employers to permit domestic workers to attend religious services on Sundays. A representative of the Taipei-based Chinese Muslim Association said the authorities should not demand that employers permit domestic workers to attend religious services, since this was a matter of private contracts. According to Ambassador Tali, in most cases, brokers rather than employers prohibited migrant domestic workers from attending religious services. Ambassador Tali said some problems affecting immigrant workers, including obtaining a weekly rest day to attend religious services, could be ameliorated if the workers used brokerage services provided by the authorities.
The Legislative Yuan, Taiwan’s unicameral parliament, in 2018 drafted but failed to pass legislation – entitled the Religious Groups Law – to better regulate temple registration and property management and to require temples to disclose their financial statements. While many legislators remained concerned about these issues, no new bill was introduced in 2020.
Due to the coronavirus pandemic, many local authorities canceled public Eid al-Fitr commemorations, although the Taipei city government hosted a virtual concert in May to commemorate the holiday. Authorities continued to expand accommodations for Muslims by building new prayer rooms in public places, such as train stations, libraries, and tourist destinations. In August, Taipei Beitou Health Management Hospital became the second halal-certified medical facility in Taiwan, with accommodations for Muslims, such as halal showers, meals, and prayer rooms. The certification was part of a collaboration between the hospital and the Taipei city government, which sought to boost medical tourism by making hospitals in the city more accommodating to Muslim visitors.
One religious leader stated that authorities should allow charitable foundations run by religious entities to use donations for religious activities. Another religious leader stated that maintaining separate religious and charitable organizations made financial record keeping cumbersome and time consuming.
In March, the MOE issued an order prohibiting the Rainbow Family Life Education Association from teaching courses at public schools. In 2019, several legislators and city councilors had called on the MOE to address concerns raised by some parents that volunteers from the association were using recess to teach elementary and junior high school students life education courses that the parents said were religious in nature, in violation of the Educational Fundamental Act, which forbids public schools from engaging in activities promoting any specific religious belief. The association denied that the courses were religiously oriented.
According to the MOL, there were no reports of complaints of religious discrimination from workers during the year.
Ambassador Tali attended the virtual 2020 Ministerial to Advance Freedom of Religion or Belief in November. In a prerecorded message to attendees, Foreign Minister Joseph Wu called for continued international efforts to safeguard religious freedom from authoritarianism and announced that in 2021, the island would host a regional forum on defending religious freedom.
In February, then Vice President-elect William Lai visited Washington, D.C. as a private citizen and attended the National Prayer Breakfast. Lai spoke about religious freedom in Taiwan at the International Religious Freedom Roundtable, which was attended by approximately 300 people from more than 20 countries, saying religious freedom was one of the most important contributions that Taiwan has made to the international community, and that Taiwan was dedicated to making the world free from religious persecution, in collaboration with the United States and other countries.