Over the course of the last decade, Taiwan's legislature has debated a number of proposals aiming to legalize casino-style gaming.

In 1997, three well-known Taiwanese baseball players confessed to having fixed matches at the behest of illegal gambling syndicates. Some political figures have claimed that, as a result, illegal casinos, gaming and sports betting have thrived. Other forms of gambling like casino-style gaming, poker machines and bookmaking remain illegal. In 1951, Taiwan introduced the Uniform Invoice lottery. Under the law, gamblers are allowed to play cards for non-currency items like matchsticks and citizens can play games like mahjong at Chinese New Year under 'temporary amusement' clauses. Introduced in 1935, the Criminal Code of the Republic of China prohibited both public gambling and the provision of venues for gamblers to assemble (e.g., casinos). During the period of Japanese colonization, gambling continued in Taiwan with illegal gambling supported by Japanese organized crime. Thereafter, Taiwanese authorities began introducing a range of restrictions on gaming, including an attempted (but ultimately failed) ban in 1897. This caused some people to become robbers and others to even sold their daughters to brothels to pay their gambling debts. The peak of the flower match game was in 1896, with many citizens wallowed in gambling and unable to stop. According to historians, the most popular game was the flower match game which became popular to the point of social disruption Locals partook in more than 100 well-known gambling games. Taiwan has a long history of gambling, with widespread activity during the 17th, 18th and 19th century Qing Dynasty era. Government lotteries are among the only legal forms of gambling in Taiwan. History A presentation to the winner of a Taiwanese lottery in 2008.

Some gambling-style games (such as cards and mahjong) are allowed either on special days or under special restricted circumstances.

The construction of casinos on some off-shore islands was legalized in 2009, though to date none have been built. State-run lotteries, like the Uniform Invoice lottery, are the only legal form of gambling on mainland Taiwan. Gambling in Taiwan is prohibited by the Criminal Code of the Republic of China. For gambling in the People's Republic of China, see Gambling in China.

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