In 2021，Taiwan is seriously affected by the COVID-19，the tourism security situation is severe. The number of tourists in Taiwan has hit a record low，and the tourism industry was bleak. This paper systematically analyzes the characteristics and main influencing factors of Taiwan’s tourism safety incidents in 2021，and finds that：the number of tourism safety incidents in 2021 will decrease compared with 2020，but the casualty rate will increase greatly，especially traffic accidents have heavy casualties；safety incidents in 2021 The seasonal differences are obvious and the spatial distribution is unbalanced；the impact of the COVID-19 has increased compared with the previous year，which seriously threatens tourism safety. This paper believes that the frequency of Taiwan’s tourism safety incidents tends to stabilize，accidents and disasters tend to be centralized，and epidemic prevention and control tend to be normalized. Therefore，Taiwan should strengthen the prevention and control of the COVID-19，improve tourism infrastructure，enhance tourism safety awareness，improve the tourism rescue system，create a safe tourism environment，and gradually restore the tourism industry.