[Last updated: 1 January 2024, unless otherwise noted]

The Taiwan Stock Exchange (commonly referred to as the TWSE) has two markets, including the Main Board and the Taiwan Innovation Board, the latter of which is designed for startup companies with core technology or innovative business models, though as on date has no companies yet listed thereon. The TWSE does not make any specific distinction between primary and secondary listings.

As of 1 January 2024, the aggregate market capitalization of listed securities was NT$56.84 trillion (approximately US$1.85 trillion). This represents an increase of 128.3% since 1 January 2023, when the aggregate market capitalization was NT$44.30 trillion (approximately US$1.44 billion). The market is designed for listed companies from Taiwan and abroad.

Companies of various sizes in all industry sectors have been listed on TWSE. The TWSE does not specialize in, or encourage listings by, particular types of companies. As of 1 January 2024, 997 companies were listed on the TWSE. Of these, 925 were domestic and 78 were foreign companies.

The Securities and Futures Bureau, Financial Supervisory Commission (FSC), in its capacity as the Taiwan Listing Authority, is the regulatory authority for a listing on the TWSE.

A foreign issuer may apply for a primary listing if its stocks are not listed on any foreign securities exchange or securities market.

A foreign issuer may apply for a secondary listing if its stocks are already listed on the main board of a foreign securities exchange or securities market. For a secondary listing application, a foreign issuer may apply for listing of its shares, Taiwan depositary receipts (TDRs) or bonds. As of 1 January 2024, of the 11 foreign companies that had applied for secondary listing, all of them were TDR cases.