Social change, and advancements in medical technology and public health have led to an increase in the aging population and people with disabilities in Taiwan. Therefore, the number of people needing long-term care also increases. With the caring function of the family in gradual decline, there is a growing burden on individual and family of long-term care. As public budgets are stretched, the provision of longterm care is not sustainable because it lacks a foundation to develop upon. Therefore, we must establish a more sufficient, stable, independent, and universal long-term care insurance system. A long-term care insurance would cover essential and basic long-term care services for everyone, and release physical and financial care burdens on individuals and families. This paper addresses two key points: (1) the background to develop long-term care insurance in Taiwan, and (2) a plan for long-term care insurance in Taiwan.