Life imprisonment is one of the five primary punishments stated in the Criminal code of Taiwan.^{[cc 1]} All prisoners sentenced to life imprisonment are also automatically sentenced to deprivation of citizens' rights for life,^{[cc 2]} which bars the subject from working as a public servant or running for public office.^{[cc 3]} An inmate must serve at least 25 years before being eligible for parole.^{[cc 4]}

As with the death penalty, life imprisonment cannot be sentenced to minor offenders (under 18) or elders over 80, and any such cases automatically receive reduced sentences.^{[cc 5]}

Since there are no longer any crimes with mandatory death penalty, as a consequence all crimes punishable by death are also eligible for life imprisonment.

Crimes with life imprisonment as minimum sentence

Military law

• The following crimes apply only if the offender is a member of the Armed Forces during the time of the act:^{[mcc 1]}
  1. Ringleading rebellion through rioting or colluding with foreign entities^{[mcc 2]}
  2. Disclosing military secrets to enemies^{[mcc 3]}
  3. Disobeying combat orders at frontline^{[mcc 4]}
  4. Commander deserting or moving garrisons without order resulting in adversities^{[mcc 5]}
  5. Disobeying superior orders during wartime^{[mcc 6]}
  6. Ringleading assault or intimidation against superiors during wartime^{[mcc 7]}
  7. Unauthorized manufacturing, transporting, or selling of military weapons or ammunition with intent to commit crimes^{[mcc 8]}
  8. Falsifying military orders during wartime resulting in adversities^{[mcc 9]}
• The following crimes also apply to civilians during wartime:^{[mcc 10]}
  1. Handing over troops, equipment or supplies to enemies^{[mcc 11]}
  2. Spying for enemies^{[mcc 12]}
  3. Unauthorized semaphoring or signalling to enemies^{[mcc 13]}
  4. Aiding enemies in assaulting state military bases^{[mcc 14]}
  5. Subordinate compelling surrender^{[mcc 15]}
  6. Stealing or releasing captured aircraft, vessels or captives for enemies^{[mcc 16]}
  7. Damaging military sites, equipment or supplies during wartime^{[mcc 17]}

Civilian law

1. Ringleading rebellion with force^{[cc 6][a]}
2. Ringleading rebellion through rioting^{[cc 7]}
3. Colluding with foreign entities with intent to instigate war against the state^{[cc 8]}
4. Colluding with foreign entities with intent to subject state territory to other countries^{[cc 9]}
5. Serving in enemy troops or aiding enemies in combating with the state or its allies^{[cc 10]}
6. Compelling soldiers to surrender or recruiting for enemies^{[cc 11]}
7. Compelling soldiers to abandonment, disorder or desertion^{[cc 12]}
8. Aircraft hijacking resulting in death^[1]
9. Sexual-assault-murder^{[cc 13]}
10. Robbery-murder^{[cc 14]}
11. Piracy-murder^{[cc 15]}
12. Public servant abusing authority to compel drug trafficking^{[cc 16]}
13. Kidnap-murder^{[cc 17]}
14. Murdering the victim after compelling underage prostitution or pornography^[2]
15. Manufacturing, transporting, or selling Category one narcotics^{[nhpa 1]}
16. Public servants abusing authority to manufacture, transport, or sell Category two narcotics^{[nhpa 2]}
17. Public servants abusing authority to compel usage of Category one narcotics^{[nhpa 2]}
18. Unauthorized manufacturing, transporting, selling, lending or renting of firearms or ammunition with intent to commit crimes^[3]
19. Ringleading obstruction of conscription with weapons^[4]

Other crimes allowing for life imprisonment