Statute Governing Issuance of R.O.C. Visas in Foreign Passports Article 14

Diplomatic visas and courtesy visas are issued gratis. Application fees and/or other stipulated charges apply to all other visas unless otherwise regulated by treaties or agreements, or approved by the Ministry of Foreign Affairs based on the principle of reciprocity, or based on the needs of public duty. The visa fee rates shall be stipulated by the Ministry of Foreign Affairs.
中文原文 外國護照簽證條例第14條
外交簽證及禮遇簽證,免收費用。
其他簽證,除條約、協定另有規定或依互惠原則或因公務需要經外交部核准減免者外,均應徵收費用;其收費基準,由外交部定之。

English translation for reference only; the Chinese text prevails. Not legal advice.