Sexual offenses seems to have increased in the past few years. Sexual offenses not only cause harm to the victim's physically and psychologically, but also they cost the government a great amount of money. Therefore, this study examines the social cost of sexual offenses and provides the insights to the other researchers who are interested in studying sexual offenses. The methods used in this study includes literature review and secondary data analysis. This study collected the related literature related social cost of sexual offenses and established the appropriate index of social cost to determine the social cost of sexual offenses in Taiwan. According to the adaptable criterion for Taiwan, government spend 472 million NT Dollars in sexual abuse. It contains 382 million NT Dollars in police department, 3 million NT Dollars in prosecution department, 2 million NT Dollars in judicatory, 18 million NT Dollars in prison, 11 million NT Dollars in mandatory treatment, 21 million NT Dollars in electronic monitoring and 33 million NT Dollars to compensate the victims of sexual offenses.