On May 16, 2023 Taiwan's Legislative Yuan amended the same-sex marriage law to allow same-sex couples to adopt children they are not biologically related to. The new amendment in the law will apply Taiwanese laws on the formation or termination of parental rights. Prospective adopting parents’ home jurisdictional law must meet Taiwanese laws to be eligible to adopt in Taiwan. 

All U.S. citizens considering intercountry adoption must comply with the laws and regulations governing adoption and immigration in the child's country of origin and in the United States. U.S. federal law does not prohibit LGBTI U.S. citizens or same-sex couples from being adoptive parents. However, prospective adopting parents may also wish to review the section on U.S. state laws maintained by the Child Welfare Information Gateway