<p>This study aimed to assess natural radioactivity levels (⁴⁰K, ²³²Th, ²²⁶Ra) and associated radiological hazards in soils and beach sands near the Maanshan Nuclear Power Plant, Taiwan. Results showed significantly higher activity concentrations in soils compared to beach sands, where levels were diluted by coral and shell fragments. Radioactivity in both environments was below global average values. Calculated radiological hazard indices, including radium equivalent activity and annual effective dose equivalent, were well below recommended safety limits. We conclude that the natural background radiation in the studied area poses minimal radiological risk.</p>