Author(s): Chih-Wei Li

Abstract: Since 2020, the COVID-19 pandemic has severely impacted global tourism through border controls and entry restrictions, significantly reducing international travel. Taiwan's travel, accommodation, catering, and recreation industries were also affected. As the pandemic eased and borders reopened, Taiwan's tourism industry shifted from crisis response to market recovery and industrial transformation. This study uses document analysis to examine post-pandemic development and transformation of Taiwan's tourism industry, drawing on English academic literature published after 2020 on COVID-19, tourism recovery, travel behavior, smart tourism, digital transformation, sustainable tourism, and industry resilience, supplemented by Taiwan's tourism statistics. The findings indicate that the pandemic not only caused a sharp decline in international visitor arrivals but also drove structural changes in source markets, tourism demand, consumption behavior, and business models. Although visitor arrivals have rebounded, the market still has room for recovery. Travelers now place greater emphasis on health, safety, quality, personalization, and in-depth experiences, increasing the importance of domestic, ecological, and locally distinctive tourism. Digital platforms, AI, mobile technology, and smart services have accelerated digital transformation, while sustainable tourism, low-carbon development, local culture, and industry resilience have become key post-pandemic directions. Overall, Taiwan's post-pandemic tourism development is summarized into five dimensions: market recovery, changing demand, digital and smart transformation, sustainable tourism, and industry resilience and competitiveness. Future efforts should promote international market diversification, smart technology application, local characteristic integration, sustainable tourism, and talent cultivation to enhance Taiwan's tourism competitiveness and long-term development.

Keywords: COVID-19, Taiwan tourism industry, document analysis, smart tourism, sustainable tourism, industry resilience.

Article Info: Received: 26 Feb 2026; Received in revised form: 19 Mar 2026; Accepted: 23 Apr 2026; Available online: 28 May 2026

DOI: 10.22161/ijels.113.98