# Taiwan: a NT$300 carbon fee, cut to NT$50–100 for plants with approved reduction plans

_Last checked 2026-11-12 · https://asiacarbondesk.com/taiwan-carbon-fee/_

Taiwan charges large power, gas and manufacturing plants for their emissions from 2025. In the first year, 461 plants paid, and 402 of them had reduction plans approved that let them pay a lower rate. A review of the NT$300 rate ended without agreement on 2 November 2026.

## Key facts

- General rate: NT$300 (per tCO2e, in force from 1 Jan 2025)
- Preferential rates: NT$50 / 100 (for plants meeting approved reduction-plan targets)
- First-year payers: 461 (plants (240 companies), all paid by May 2026)
- Approved reduction plans: 402 (plants; 45.2 Mt expected cut by 2030)
- Share of national emissions: ~54% (about 155 MtCO2e (pre-launch estimate))
- Suggested 2030+ rate: NT$1,200–1,800 (committee benchmark; no rise agreed yet)

## In brief

- Plants in power, gas supply and manufacturing whose direct plus electricity emissions reach 25,000 tCO2e a year pay NT$300 per tonne; plants with an approved voluntary reduction plan that meet their targets pay NT$50 or NT$100.
- The fee started with 2025 emissions. By May 2026 all 461 first-year plants (240 companies) had paid, and 402 had approved plans covering 45.2 MtCO2e of cuts by 2030.
- Domestic carbon credits can cover up to 10% of chargeable emissions and recognised foreign credits up to 5%; high carbon-leakage firms pay on only 20% of emissions in phase 1 but cannot use foreign credits.
- The rate committee suggested NT$1,200–1,800 for 2030 onward and rises every 2 years, but its 2 November 2026 review ended with no consensus.

## Carbon fee rates by emissions year, with the committee's suggested 2030 range (NT$ per tCO2e)

| Period | General rate | Preferential rate B | Preferential rate A |
|---|---|---|---|
| 2025 | 300 | 100 | 50 |
| 2026 | 300 | 100 | 50 |
| 2027 | — | — | — |
| 2028 | — | — | — |
| 2029 | — | — | — |
| 2030 | — | — | — |

## From estimate to payment: plants and reduction plans

| Period | plants |
|---|---|
| Est. payers (pre-launch) | 500 |
| Plan applications 2025 | 430 |
| Cleared by 6 Feb 2026 | 190 |
| First-year payers | 461 |
| Plans approved (Nov 2026) | 402 |

## Where the planned cuts come from (MtCO2e a year at full operation, 2030 vs 2025)

| Period | MtCO2e/yr |
|---|---|
| Low-carbon fuels | 26.31 |
| Process & efficiency | 18.82 |
| Renewable energy | 2.32 |

## Share of emissions charged for high carbon-leakage firms, by phase

| Period | coefficient |
|---|---|
| Phase 1 | 0.2 |
| Phase 2 | 0.4 |
| Phase 3 | 0.6 |
| Other firms | 1 |

## From the 2023 Act to the 2030 targets

| Date | Event |
|---|---|
| 2023-02-15 | Climate Change Response Act amended, giving a legal basis for carbon fees. |
| 2024-03-01 | Carbon Fee Rate Review Committee formed. |
| 2024-08-29 | Three implementing regulations issued. |
| 2024-10-21 | Rates announced: NT$300 general, NT$50 and NT$100 preferential. |
| 2025-01-01 | Rates take effect; 2025 emissions are the first charged. |
| 2025-04 | Trial filing from April to June, without payment. |
| 2026-01-12 | Review principles for high carbon-leakage firms issued. |
| 2026-05 | All 461 first-year plants pay. |
| 2026-08-27 | UK lists Taiwan's carbon fee as a qualifying scheme for its CBAM. |
| 2026-09-01 | Fee and plan regulations amended. |
| 2026-11-02 | Rate review ends with no consensus; more data requested. |
| 2027-05-31 | Payment deadline for 2026 emissions (rule: end of May). |
| 2030 | Target year for reduction plans; committee's suggested NT$1,200–1,800 benchmark. |

## How the fee is paid

| Step | What happens |
|---|---|
| Claim leakage status | By 31 January of the payment year, if the firm seeks high carbon-leakage treatment. |
| Report plan progress | Plants with a reduction plan report the previous year's progress by 30 April. |
| Calculate | (Annual emissions − 25,000 t) × adjustment coefficient × rate; K is 0 for high-leakage firms. |
| Deduct credits | Domestic credits up to 10% and recognised foreign credits up to 5% of chargeable emissions. |
| File and pay by end of May | Self-assessed fee paid into the designated account for the previous calendar year. |

## Who is covered

| Item | Rule |
|---|---|
| Threshold | 25,000 tCO2e a year, direct plus electricity-indirect emissions |
| Sectors | Power, gas supply and manufacturing |
| Deduction (K) | First 25,000 t not charged; K = 0 for high carbon-leakage firms |
| Payers | 461 plants (240 companies) in the first year; about 500 estimated before launch |
| Covered emissions | About 155 MtCO2e, about 54% of the national total (pre-launch estimate) |
| High-leakage adjustment | Charged on 20%, 40%, then 60% of emissions by phase; others 100% |
| High-leakage industries | 17 industries by sector test, plus firm-level tests |
| Rate A target | Sector cuts by 2030 vs 2021: steel 25.2%, cement 22.3%, others 42% |
| Rate B target | Technology benchmarks against the 2018–2022 average |

## Carbon credits and the exchange at a glance

| Item | Rule or status |
|---|---|
| Domestic credit limit | Up to 10% of chargeable emissions |
| Project credits | Each tonne of voluntary or offset project credit deducts 1.2 t |
| Early-action credits | Deduct at 0.3 (0.1 for high-leakage firms); only in the first 3 years |
| Early-action stock | Even 44 Mt of these credits could deduct at most 4.4 Mt at 0.1 |
| Foreign credit limit | Up to 5%, MOENV-recognised only; not for high-leakage firms |
| Exchange | Taiwan Carbon Solution Exchange (TCX), set up by TWSE and the National Development Fund |
| Domestic trading | TCX is the exclusive platform under Article 36 of the Act |

## All figures

| Item | Value | Source | Checked |
|---|---|---|---|
| General carbon fee rate | NT$300 per tCO2e | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14412) | 2026-11-12 |
| Preferential rate A (sector-specific reduction target) | NT$50 per tCO2e | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/JVJaWd1E9o3ZFXw) | 2026-11-12 |
| Preferential rate B (technology-benchmark reduction target) | NT$100 per tCO2e | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/JVJaWd1E9o3ZFXw) | 2026-11-12 |
| Rate notice issued and effective date | Rates announced 21 Oct 2024; effective 1 Jan 2025 | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Rate Review Committee formed; 6 meetings in 2024 | Committee formed 1 Mar 2024; 6 meetings Mar–Oct 2024 | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Committee's suggested rate range for 2030 and after | NT$1,200–1,800 per tCO2e (suggested benchmark, not set) | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Committee's recommended step period for rate rises | Rates to rise in stages, every 2 years | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Rate review completed | Committee completed the rate review on 7 Oct 2024 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Rate pre-announcement | MOENV pre-announced the rates on 8 Oct 2024 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Three implementing regulations issued | 3 carbon fee sub-regulations issued 29 Aug 2024 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Threshold and sectors | Plants with direct + electricity-indirect emissions ≥25,000 tCO2e/yr in power, gas supply and manufacturing | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Estimated payers (pre-launch, 2022 inventory) | About 500 plants (281 companies, 141 listed) | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Emissions of fee payers (pre-launch estimate) | About 155 MtCO2e | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Share of national emissions (pre-launch estimate) | About 54% of national total | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| First-year payers | 461 plants (240 companies), all paid by May 2026 | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14034) | 2026-11-12 |
| Plants with approved voluntary reduction plans | 402 of 461 first-year plants | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14412) | 2026-11-12 |
| Expected reduction from approved plans by 2030 | 45.2 MtCO2e by 2030 | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14412) | 2026-11-12 |
| Green investment planned in approved plans | About NT$738.2 billion | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14412) | 2026-11-12 |
| Filing and payment deadline | By end of May each year, for the previous calendar year's emissions | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Chargeable emissions formula and K value | (Annual emissions − K) × adjustment coefficient; K = 25,000 tCO2e, K = 0 for high carbon-leakage firms | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Emission adjustment coefficient, high-leakage, phase 1 | 0.2 | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Emission adjustment coefficient, high-leakage, phase 2 | 0.4 | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Emission adjustment coefficient, high-leakage, phase 3 | 0.6 | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Emission adjustment coefficient, other firms | 1 | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Domestic credit offset limit | Up to 10% of chargeable emissions | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Deduction ratio for voluntary / offset project credits | 1 credit deducts 1.2 t | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Deduction ratio for early-action project credits | 0.3 (other firms) or 0.1 (high-leakage firms); usable only in first 3 years | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Foreign credit offset limit | Up to 5% of chargeable emissions; MOENV-recognised credits; not for high-leakage firms | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Voluntary reduction plan progress report deadline | By 30 April each year, for the previous year | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020140) | 2026-11-12 |
| Plan application cut-off for same-year preferential rate | Apply by 30 June to get the preferential rate from the year of application | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020140) | 2026-11-12 |
| Plan review period | Decision within 3 months | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020140) | 2026-11-12 |
| Sector reduction target, steel (rate A) | 25.2% by 2030 vs 2021 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Sector reduction target, cement (rate A) | 22.3% by 2030 vs 2021 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Sector reduction target, other industries (rate A) | 42% by 2030 vs 2021 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Technology-benchmark target base years (rate B) | Base = average of 2018–2022 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Overpayment refund threshold | Refund on request if overpayment ≥ NT$2,000 | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Record retention | 6 years | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Instalment threshold for back payments | Back payment ≥ NT$5 million may be paid in instalments | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Late payment surcharge | 0.5% of unpaid amount per day; enforcement after 30 days | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098) | 2026-11-12 |
| Penalty for under-reporting | Fee recalculated at 2× the rate; back-collection up to 5 years | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098) | 2026-11-12 |
| Climate Change Response Act amended | 15 Feb 2023 | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098) | 2026-11-12 |
| Long-term target in the Act | Net-zero GHG emissions by 2050 (ROC year 139) | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098) | 2026-11-12 |
| Longer-term plan | Gradually develop a cap-based emissions trading system (Act Art. 34) | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Future ETS shortfall penalty in the Act | 3× carbon market price per tonne, capped at NT$1,500/t | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020098) | 2026-11-12 |
| Voluntary reduction plan applications, 2025 | 430 plants (67 chose sector targets, 363 technology benchmarks) | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Applications withdrawn or lapsed | 24 plants | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Plans cleared by review panel, as of 6 Feb 2026 | 190 plants (185 more past first review; 31 in first review) | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Reduction measures in submitted plans | 2,781 measures | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Annual reduction at full operation (2030 vs 2025), submitted plans | About 47.45 MtCO2e a year | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Reduction from low-carbon fuel switching | 26.31 MtCO2e/yr (55.4%), 123 measures | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Reduction from process improvement & energy efficiency | 18.82 MtCO2e/yr (39.7%), 2,282 measures | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Reduction from renewable energy | 2.32 MtCO2e/yr (4.9%), 376 measures | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| High carbon-leakage review principles | Issued 12 Jan 2026; 17 industries qualify by sector (leakage risk value > 0.2%) | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/FOrBZyYmV2dR0At) | 2026-11-12 |
| Feb 2026 committee resolution | Recommends phased rate rises with 2030 as the horizon | [Climate Change Administration (CCA), Ministry of Environment](https://service.cca.gov.tw/File/Get/cca/zh-tw/MJX5lArfODwFxjw) | 2026-11-12 |
| Nov 2026 rate review | 2 Nov 2026: 3 options (no change / general rate only / both); 19 members; no consensus | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14412) | 2026-11-12 |
| Members attending the Nov 2026 review | 19 members (first meeting of the 2nd committee) | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14412) | 2026-11-12 |
| Committee meetings listed by CCA (Mar 2024–Feb 2026) | 8 meetings | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/carbon-fee-rate-committee/review-status/2309.html) | 2026-11-12 |
| Sept 2026 amendments | 1 Sep 2026: first-time entrants pay from the year after their first verified inventory | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14034) | 2026-11-12 |
| Unused early-action credits and maximum deduction | Even at 44 Mt of credits, ratio 0.1 allows at most 4.4 Mt | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/13854) | 2026-11-12 |
| UK CBAM recognition | Listed 27 Aug 2026 as a UK CBAM qualifying carbon pricing scheme, one of 16 | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14025) | 2026-11-12 |
| UK CBAM first filing and payment deadline | 31 May 2028 | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14025) | 2026-11-12 |
| NDC 3.0 targets | −28±2% by 2030; −38±2% by 2035 | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14481) | 2026-11-12 |
| Estimated 2025 net emissions vs 2005 | −8.7% | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14481) | 2026-11-12 |
| Carbon exchange founders | TCX set up by the Taiwan Stock Exchange and the National Development Fund | [Taiwan Carbon Solution Exchange (TCX)](https://www.tcx.com.tw/en/) | 2026-11-12 |
| TCX role in domestic credits | Exclusively entrusted by MOENV under Act Art. 36 to run domestic credit trading | [Taiwan Carbon Solution Exchange (TCX)](https://www.tcx.com.tw/en/) | 2026-11-12 |
| Trial filing year | Apr–Jun 2025 trial filing, no payment | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| Plan deadline for preferential rate in first payment | Apply for a voluntary reduction plan by 30 Jun 2025 | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| First payment window | Apr–May 2026, for 2025 emissions | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/2301.html) | 2026-11-12 |
| High-leakage application deadline | By 31 January of the payment year | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Worked example: non-leakage plant at general rate | 100,000 t emitted: (100,000 − 25,000) × 1 × NT$300 = NT$22.5 million (calc from f01, f20, f24) | [Laws & Regulations Database of the ROC (Ministry of Justice)](https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=O0020139) | 2026-11-12 |
| Rate committee meetings by year | 2024: 6; 2025: 1; 2026: 2 (calc from f57 list plus the 2 Nov 2026 meeting, f55) | [Climate Change Administration (CCA), Ministry of Environment](https://www.cca.gov.tw/affairs/carbon-fee-fund/carbon-fee-rate-committee/review-status/2309.html) | 2026-11-12 |
| Draft rules for recognising foreign credits pre-announced | 12 Nov 2026: MOENV pre-announced the draft Foreign Emission Reduction Credit Recognition Rules, under Act Art. 27 | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Who may apply for recognition (draft) | 3 groups: carbon fee payers, cap-and-trade entities, and bodies designated by the central financial authority | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Earliest vintage of recognisable foreign credits (draft) | Generated in 2021 or later | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Project types excluded (draft) | 3 excluded: nuclear, controversial logging/forestry projects, measures extending fossil fuel use | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Host authorisation and corresponding adjustment (draft) | Host-country authorisation and a completed corresponding adjustment are required | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Use restriction on recognised credits (draft) | Only for statutory obligations (carbon fee deduction or cap-and-trade offset); not for ESG or product carbon-neutral claims | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Public comment period on the draft | 30 days from the day after publication in the Executive Yuan Gazette | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Disclosure of recognised credits (draft) | Project source, type, recognised quantity and cancellation to be published on a government platform | [Ministry of Environment (MOENV), Climate Change Administration](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14489) | 2026-11-12 |
| Real GDP growth set against emissions, 2015–2025 (MOENV comparison) | Real GDP +47.6% over 2015–2025, alongside an 8.7% emissions reduction | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14481) | 2026-11-12 |
| Net emissions trend since 2021 | Net emissions down 4 consecutive years from 2021; average annual fall above 2% | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14481) | 2026-11-12 |
| Electricity share of final energy use, 2025 | 34.8% | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14481) | 2026-11-12 |
| NDC 3.0 implementation programmes | 20 flagship programmes across 6 sectors | [Ministry of Environment (MOENV)](https://enews.moenv.gov.tw/moenv-news/zh-tw/News/14481) | 2026-11-12 |

## FAQ

**How much is Taiwan's carbon fee?**

NT$300 per tonne of CO2e at the general rate, from 1 January 2025. Plants that meet the targets of an approved voluntary reduction plan pay NT$100 (rate B) or NT$50 (rate A).

**Who has to pay?**

Power, gas supply and manufacturing plants whose direct plus electricity-related emissions reach 25,000 tCO2e a year. In the first year that meant 461 plants owned by 240 companies.

**How is the fee calculated?**

(Annual emissions − 25,000 t) × adjustment coefficient × rate. For a plant emitting 100,000 t at the general rate: 75,000 × NT$300 = NT$22.5 million. High-leakage firms get no 25,000 t deduction but are charged on only 20% of emissions in phase 1.

**When is it paid?**

By the end of May each year for the previous calendar year. The first payment, for 2025 emissions, was completed in May 2026; the 2026 bill is due by end-May 2027.

**Can carbon credits be used?**

Yes. Domestic credits can cover up to 10% of chargeable emissions (project credits count 1.2 t each) and MOENV-recognised foreign credits up to 5%, but high-leakage firms cannot use foreign credits.

**Will the rate go up?**

Not decided. The committee suggested NT$1,200–1,800 per tonne for 2030 onward, with rises every 2 years, but the 2 November 2026 review weighed three options and reached no consensus.

**What happens if a plant pays late or under-reports?**

Late payment adds 0.5% of the unpaid amount per day, with enforcement after 30 days. Under-reporting is charged at twice the rate, with back-collection for up to 5 years.

**Does the UK CBAM recognise Taiwan's carbon fee?**

Yes. On 27 August 2026 the UK listed it as one of 16 qualifying carbon pricing schemes. Relief still depends on the effective carbon price actually paid; the first UK CBAM payment is due 31 May 2028.

## Not listed yet

- Total carbon fee revenue for 2025 emissions: no official figure found.
- Actual chargeable emissions in the first year: only the pre-launch 155 Mt (54%) estimate is published.
- Number of firms recognised as high carbon-leakage, and the dates of each coefficient phase.
- Date of the next rate review meeting.
- Total carbon fee revenue collected for 2025 emissions — No official figure found on CCA/MOENV pages checked (only that all 461 plants paid).
- Actual chargeable emissions in the first year — Not published in the sources opened; only pre-launch 155 Mt / 54% estimate.
- Date of the next rate review meeting — MOENV says the review continues at the next meeting but gives no date.
- Number of firms recognised as high carbon-leakage — Only applications were mentioned by a member in Feb 2026 minutes; no official approved count found.
- Length of each high-leakage coefficient phase — Regulation sets 0.2/0.4/0.6 by phase but no phase dates; Nov 2026 MOENV asks for a phasing plan.
- Rate Review Committee minutes for 2 Nov 2026 — Not yet posted on the CCA review-status page (list ends 12 Feb 2026); MOENV press release used.
- English versions on law.moj.gov.tw/Eng and moenv.gov.tw/en — Chinese official texts used; the earlier English MOENV press release returned a bot-check (403) and was not retried.
- TCX founding date and international credit trading volumes — Not stated on the TCX pages opened.