To tackle the spread of COVID-19 since its outbreak in January 2020, the police have been given additional powers in Taiwan. Studies have consistently revealed that police legitimacy, the belief that the police are trustworthy and allowed to exercise their authority to maintain order, is the main factor determining whether people are willing to cooperate with the police and comply with laws. This paper explores police legitimacy in Taiwan in terms of whether it exists and whether the Taiwanese police have built or damaged their legitimacy during the unprecedented challenges presented by the COVID-19 pandemic. Using the relevant literature, historical events, public opinion survey results, and official crime data, we find that police legitimacy existed before and has continued to exist during the pandemic in Taiwan.