Number of current research on smart city issues is increasing. Many cities in the world attempt to become a smart city and every city has their own steps to develop a smart city, including in Indonesia. This paper compares the development of smart city initiatives in Taipei and Surabaya in order to provide a reference and a benchmark for other cities in Indonesia in developing a smart city concept. Using systematic literature review, this paper looks at four major domain of smart city: government, citizens, business, and environment. Comparing the two cities, Taipei has more technology-based services than Surabaya.