TAIPEI (Taiwan News) — The number of income tax filings reporting same-sex spouses in Taiwan reached 6,637 cases in 2023, marking a 1.5-fold increase compared to 2020, the Ministry of Finance said Thursday.
Among Taiwan’s counties and cities, Hualien and Taitung recorded the highest proportions of same-sex spouse declarations, accounting for 0.41% and 0.35% of all spousal tax filings respectively. These figures rank them first and second nationwide in terms of same-sex spouse declaration rates, per CNA.
Since the legalization of same-sex marriage on May 24, 2019, Taiwan became the first Asian country to recognize marriage equality. In January 2023, the government further eased regulations to permit registration of marriages between Taiwanese nationals and international same-sex spouses domestically.
The ministry reported that in 2020, the first year following legalization, 2,625 tax filings declared same-sex spouses. By 2023, this number rose steadily to 6,637, representing a growth of 4,012 cases over three years and an increase in the proportion of same-sex spouse declarations from 0.09% to 0.22%.
Overall, total spousal tax filings showed a steady upward trend from 2014 to 2019. However, filings declined in 2020 and 2021, likely due to the COVID-19 pandemic’s impact on domestic marriage rates and reduced household incomes affecting tax liabilities.
In 2023, spousal declarations rebounded to about 3 million cases. Despite this, the proportion of filings declaring spouses steadily decreased from 47.7% in 2014 to 43.3% in 2023, reflecting a growing trend of delayed marriage or remaining single among the population.
After successful legal challenges, the government extended full co-adoption rights to same-sex couples in May 2023. Despite legal advances, challenges remain in social acceptance and practical application, according to the Global Taiwan Institute.
Though progress has been made for LGBTQ+ rights, discrimination persists in schools and workplaces. Social divisions remain, with a 2023 Pew survey showing 42% of Taiwanese still oppose same-sex marriage.
