The transaction amount limits on users’ e-payment accounts opened in electronic payment institutions are as follows:
1. Type 1 e-payment account:
(1) Cumulative amount of collection and payment of real transaction per month shall be agreed between the electronic payment institution and the user.
(2) The balance of stored value funds deposited shall be limited to not more than an equivalent of NT$100,000.
(3) Each small-amount domestic and international remittance shall be limited to not more than NT$100,000 or its equivalent. The cumulative collection and payment amount for small-amount domestic and international remittances of individual users shall be respectively limited to not more than NT$1,000,000 or its equivalent; the cumulative collection and payment amount for small-amount domestic and international remittances of non-individual users shall be respectively limited to not more than NT$10,000,000 or its equivalent.
2. Type 2 e-payment account:
(1) Cumulative payment received and made per month shall be respectively limited to not more than an equivalent of NT$300,000.
(2) The balance of the stored value funds deposited shall be limited to not more than NT$50,000 or its equivalent.
(3) Each small-amount domestic and international remittance shall be limited to not more than NT$50,000 or its equivalent.
3. Type 3 e-payment account:
(1) The payment amount for cumulative payment received and made for real transactions per month shall be limited to not more than an equivalent of NT$30,000. An electronic payment institution may take its risk tolerance or users’ actual need into account, and to see if it shall raise the payment amount for cumulative payment received and made for real transactions per month. However, the cumulative payment amount for real transactions per month shall not exceed NT$100,000 or its equivalent, and the cumulative payment amount for real transactions per year shall not exceed NT$360,000 or its equivalent.
(2) The balance of the stored value funds deposited shall be limited to not more than NT$10,000 or its equivalent.
(3) The small-amount domestic and international remittances received from an electronic payment account of a lineal relative or guardian in the same institution shall be limited to not more than NT$10,000 or its equivalent per month.
The domestic transactions, stored value, and small-amount domestic and international remittances for funds collected for real transactions as an agent with electronic payment accounts prescribed in the preceding paragraph shall be processed in accordance with regulations in the preceding paragraph. Where the accounts are settled in NTD, the cumulative amount for the same user per week shall be limited to not more than NT$500,000 or its equivalent. The settlement amounts of foreign exchange purchases and sales shall be calculated separately.
The stored value funds and transaction amount limits for stored value cards are as follows:
1. The funds balance of each stored value card shall be limited to not more than NT$10,000 or its equivalent.
2. The cumulative payment amount per month for a registered stored value card in online transactions shall be limited to not more than an equivalent of NT$30,000. When the same user has two or more stored value cards issued by the same electronic payment institution that can be used for online transactions, the transaction amount shall be calculated together and the total transaction amount of the consolidated accounts shall not exceed the limited amount.
3. The transaction amount of a stored value card annexed to an electronic payment account shall be calculated together with the transaction amount of the electronic payment account, and total transaction amount consolidated from the both shall not exceed the limit for the electronic payment account.

When an electronic payment institution provides contracted institutions with services for collecting and making payments for real transactions as an agent, the maximum transaction amounts are as follows:
1. Type 1 contracted institutions: The collection amount for cumulative payment collection received and made for real transactions per month shall be agreed between the electronic payment institution and the contracted institution.
2. Type 2 contracted institutions: The collection amount for cumulative payment collection received and made for real transactions per month shall be limited to not more than an equivalent of NT$300,000. An electronic payment institution may take its risk tolerance or contracted institutions' actual need into account to see if it shall raise the collection amount for the cumulative payment collection received and made for real transactions per month. However, the collection amount for the cumulative payment collection received and made for real transactions per month shall not exceed NT$500,000 or its equivalent, and the collection amount for the cumulative payment collection received and made for real transactions per year shall not exceed NT$3,600,000 or its equivalent.

When a user opens more than one e-payment account with an electronic payment institution, the amount of payment received and made per account shall not exceed the limit on that type of account, whereas the total limits on those accounts combined shall not exceed the limit set for the highest category of e-payment accounts registered and opened by the same user.