The most skilled seafaring sailors in recorded human history came from Taiwan, known as the ancient Polynesians. Ilha Formosa, Taiwan’s former name given by the Portuguese in the 17th century signified its magnificent coastline and abundant ocean resources. During the 20th century, through political turmoil and warfare, Taiwan’s maritime accolades rested on its yacht building sector, achieving a place in the world’s top five rankings. However, Taiwan’s martial law and the lack of reform prohibited leisure marine activities, an industry creating valuable socioeconomic impact. By comparison, maritime regulation in Taiwan is far behind that of both developed and developing nations around the world today. With gradual lifting of restrictions and growing public demand, a leisure marine industry will hopefully thrive to enrich the lives of people living in Taiwan. This research provides an overview of marinas and its market opportunities in Taiwan through various revenue models. It concludes with a financial model to assess the viability of such an investment.