There is disclosed a process for producing taurine by reacting 2-oxazolidinone with ammonium sulfite, or ammonium bisulfite, or a mixture of ammonium sulfite and ammonium bisulfite in an aqueous solution to form ammonium taurinate and ammonium bicarbonate. Taurine is obtained by decomposing ammonium taurinate to taurine and ammonia and recovered by solid-liquid separation.