The Formosan horseshoe bat is a small species endemic to Taiwan. Its pale brown coat and three-part noseleaf are distinctive, and it roosts in groups in caves and tunnels.
Its fur is pale brown. The noseleaf has an upper triangular section, a wedge-shaped projection in the middle, and a flat horseshoe-shaped lower section.
It is nocturnal, feeds on small invertebrates, and roosts closely grouped in natural caves or artificial tunnels during the day.
In one artificial cave at Yangmingshan, bats roosted near the cooler entrance during hibernation and deeper inside during the breeding period. Most females did not overwinter in that study cave.
An extinction-risk assessment has not been added yet.