In Taiwan, education is not just a tool to improve one’s occupation and income, but also an important indicator of social status. Whether educational attainment takes place in accordance with principles of equality of educational opportunity has become an important topic in research into educational stratification; however, there has been insufficient research in this field in recent years. This study adopted the Taiwan Social Change Survey as a representative national sample, and conducted OLS regression and logistic regression analysis. The findings of the study indicated tendencies toward inequality of educational opportunity in primary and secondary education, rising first and then falling. This was also largely the case in higher education. However, due to the low probability of advancing to higher education and the small degree of advancement in educational level, changes in the degree of inequality of opportunity in terms of the number of years of education received were not as great as in primary and secondary education. By and large, with the rapid expansion of all educational levels, and the fact that the probability of attaining all educational levels will soon exceed 0.5, there has been a sharp downward trend in inequality of educational opportunity, when viewed in terms of the total number of years of education.