Purpose: The research aims to characterize legal solutions in the field of emergency states-those existing and implemented in Poland and Taiwan. Design/Methodology/Approach: The author discusses emergency states in Poland and Taiwancharacteristics, premises, and procedures for introducing. The existing rules that were introduced during the COVID-19 pandemic will also be presented. During the research, the author uses legal and comparative analysis and structural and functional analysis. However, the interpretation method is also important, which makes it possible to interpret legal acts and a comparative study-in the scope of regulations in force in these countries. The author uses elements of the concept-descriptive and improving functional and modeling, and diagnostic and functional. Findings: The working hypothesis refers to the assumption that the current legal regulations in the field of emergency states are insufficient and disproportionate to the threat of a pandemic COVID-19. Some restrictions are necessary, but more important are social responsibility, self-control, and education. The essence of emergency states is different: protecting the State, its organs, and society against threats and dangers of various causes. So, the restrictions and limitations on human rights associated with them do not respond to the pandemic case. Practical Implications: As a result of conducting the comparisons, it is possible to present some legal changes concerning extraordinary measures and rules during a crisis. Originality/Value: This is a complete research for a comparative study concerning Poland and Taiwan.