But only residents of 15 countries and territories, including Australia and Singapore, are eligible to visit.

The forecourt at Taipei’s Chiang Kai-Shek Memorial Hall. (Photo: Rovin Ferrer/Unsplash)
With the global pandemic situation showing signs of improvement, Taiwan has taken the step of reopening its borders to certain visitors from lower-risk locations around the Asia-Pacific region and beyond.
Bhutan, Brunei, Fiji, Laos, Macau, the Marshall Islands, Mauritius, Nauru, New Zealand, Palau, and Timor-Leste have been classified as low-risk areas by Taiwan’s Central Epidemic Command Center, and starting on March 1, short-term business travelers from these places can apply for a shortened quarantine period of just five days — a drastic reduction from the usual 14-day requirement for self-isolation upon arrival. Taiwanese health authorities have deemed Australia, Cambodia, Singapore, and Vietnam medium-risk locations, with visitors from those countries eligible for a reduced seven-day quarantine period.
Taiwan defines short-term travelers as those staying less than three months; an application should include documents that detail business activities in Taiwan, along with a travel itinerary and a disease prevention plan. Approved visitors are required to hold a negative certificate from a PCR test taken within three days of boarding the flight to Taiwan, and cannot travel to other countries or regions in the 14 days prior to the trip.
Incoming travelers will be tested for Covid-19 on the final day of quarantine at their own expense, and after being cleared of the virus, they must undergo an “enhanced self-health management period” until the 14th day and stay at approved quarantine hotels for the same period. During this time, only limited business activities will be permitted. The host company will have to designate someone to pick up and accompany the traveler throughout their stay, while recording their daily activities and the names of anyone they come into contact with. To keep risks of potential Covid-19 transmission to a minimum, travelers must wear a face mask at all times when going outside and cannot meet anyone not listed on the itinerary until at least two weeks after arrival.
More information here.