Citizens of the following countries, holding passports valid for at least six months beyond the date of departure, are allowed visa-free entry to Taiwan for a period of 30 days (non-extendable):

Australia, Austria, Belgium, Canada, Costa Rica, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Republic of Korea, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Monaco, Netherlands, New Zealand, Norway, Poland, Portugal, Singapore, Slovakia, Spain, Sweden, Switzerland, the United Kingdom and the United States of America.

For other nationalities, Visa requirements include one completed application form, inbound and outbound travel tickets (or a letter of confirmation from a travel agency), three photos, documents verifying the purpose of the visit (except for transit or sightseeing) and a letter of guarantee (in some cases).

For more details, please visit the Bureau of Consular Affairs website.
Additional info for visitors: Taiwan Tourism Bureau