From 2021 to 2022，the COVID-19 epidemic raged around the world，and the tourism industry in Taiwan suffered a huge impact. The three major markets further shrank. In 2021，only 140，000 tourists visited the island，and less than 160 tourists visited the island for the purpose of tourism. The total number of tourists visited the island decreased by 89.80% compared with 2020，and the total tourist expenditure decreased by 58.61%. The structure of inbound tourist market，tourism consumption and tourism trends are different from those of previous years. The number of outbound passengers was 360，000，which decreased by 84.59% over the previous year. Taiwan’s domestic tourism lost its growth momentum，down 11.85% over the previous year. The average person made six trips to the island，0.7 times fewer than the previous year and a record low in 11 years. The number of mainland visitors to Taiwan remained zero，with 13，300 visits for family visits and business purposes. During the epidemic period，the tourism administration in Taiwan，in addition to trying to ease the difficulties of tourism industry，mainly for the relief of the epidemic situation，and make preparations gradually for reopening the island tourism. It is expected that the Taiwan authorities will open tourism access to the island in mid-to-late October 2022. At present，the epidemic situation in Taiwan is still at a plateau，and there will be no “retaliatory rebound” in the early stage of the opening，and the more obvious development should be in the second half of 2023. After the opening of tourism，the tourism industry in Taiwan will have to solve the problems of rejoining the service team and restoring the operation order.