This paper discusses the development and challenges of ‘cultural equality’ and cultural policy in Taiwan. On 10 May 2019 Taiwan’s Legislative Yuan passed the ‘Cultural Fundamental Act’ provides comprehensive system design and policy tools for cultural equality. We use the two-preceding cultural-disadvantage cases roughly show that it is difficult to implement cultural equality in Taiwan on three levels: (1) Inability to tolerate differences due to social discrimination, which prevents children of special ethnic groups or people with disabilities to develop their subject identity. (2) Current obstacles and difficulties in cultural participation, such as lack of time, inconvenient transportation, lack of information sources, unfriendly space design, etc. (3) Support and construction of an inclusive culture: Empower children and people with disabilities to hone their artistic and cultural skills, encourage their creation, and inspire more works to be produced. Finally, this paper proposes some suggestions for cultural policy in Taiwan.