Taiwan Carbon Regulations
A Complete Guide for International Companies
Everything you need to know about Taiwan's carbon fee, reporting requirements, and how they connect to CBAM, IFRS S1/S2, and SBTi.
~500
Covered Entities
≥25,000 tCO₂e/year
NT$300
General Fee Rate
~USD$9.4 / tCO₂e
2024
Effective Since
Carbon fee in force
Section 01
Climate Change Response Act
Taiwan's Climate Change Response Act(氣候變遷因應法) was passed in January 2023, replacing the former Greenhouse Gas Reduction and Management Act. This landmark legislation established Taiwan's legal framework for carbon pricing and set the national goal of achieving net-zero emissions by 2050.
2024
Carbon fee officially takes effect, applying to major emitters.
~500 Enterprises
Entities with annual emissions ≥25,000 tCO₂e are covered.
2025 Onward
Supply chain pressure extends carbon data requirements downstream.
The Act empowers Taiwan's Ministry of Environment (MOENV) to set carbon fee rates, define reporting obligations, and enforce penalties. It also establishes the legal basis for emissions trading and international cooperation mechanisms.
📝 Language note:The Climate Change Response Act has an official English translation available through Taiwan's Ministry of Justice Laws & Regulations Database (law.moj.gov.tw/ENG/). However, subordinate regulations (carbon fee collection rules), fee rate announcements, the carbon fee filing platform, and regulatory interpretations (函釋) are only available in Chinese.
Section 02
Carbon Fee Structure
| Fee Type | Rate (NT$/tCO₂e) | Rate (USD/tCO₂e) |
|---|---|---|
| General | NT$300 | ~USD$9.4 |
| Preferential A | NT$50 | ~USD$1.6 |
| Preferential B | NT$100 | ~USD$3.1 |
General
Default rate for all covered entities
Preferential A
SBTi-aligned emission reduction pathway
Preferential B
Self-commitment emission reduction plan
* Exchange rate estimated at 1 USD ≈ 32 TWD. Actual rates may vary.
Section 03
Reporting Requirements
ISO 14064-1:2018 Inventory Report
Organizations must prepare a GHG inventory report following the ISO 14064-1:2018 framework, covering Scope 1 and Scope 2 emissions.
MOENV Carbon Fee Platform
Declarations must be submitted through the Ministry of Environment's carbon fee filing platform, with all data in Chinese.
Company Representative Signature
The company's responsible person must sign and seal the declaration, bearing personal legal liability for the accuracy of reported data.
Penalties for Non-Compliance
False or fraudulent declarations carry fines of NT$200,000 to NT$2,000,000 (approximately USD$6,250 to USD$62,500).
Cross-Reference: Taiwan vs. International Frameworks
How Taiwan's carbon fee compares to EU CBAM, IFRS S1/S2, and SBTi — the four frameworks most relevant to multinational companies.
| Aspect | Taiwan Carbon Fee | EU CBAM | IFRS S1/S2 | SBTi |
|---|---|---|---|---|
| Scope | Scope 1+2 (≥25,000 tCO₂e) | Embedded emissions of imports | All material Scope 1/2/3 | Near-term + Net-zero |
| Reporting Language | Chinese | English | Jurisdiction-dependent | English |
| Verification | Accredited verifier | Accredited verifier | Assurance provider | SBTi validation |
| Legal Liability | Company representative signature, NT$200K–2M fine | Authorized Declarant in EU | Board approval required | N/A (voluntary) |
| Timeline | Annual (Jan–Mar) | Quarterly → Annual | Phased by company size | 5-year target cycle |
Scope
Reporting Language
Verification
Legal Liability
Timeline
Key Dates & Timeline
2024
Carbon fee takes effect
Active2025
Supply chain pressure begins
Active2026
CBAM transitional period ends
Active2027
CBAM full implementation
2028
SBTi V2.0 mandatory
2029
Taiwan carbon fee rate review
What This Means for Your Company
If you're a foreign manufacturer in Taiwan...
- Your facility likely falls under the ≥25,000 tCO₂e threshold if it involves significant energy consumption.
- You need a Chinese-language ISO 14064-1 inventory report, filed through Taiwan's MOENV platform.
- Your Taiwan-appointed company representative bears personal legal liability for the declaration.
- SBTi alignment can reduce your carbon fee by up to 83% (NT$300 → NT$50).
If you export to the EU...
- You may face dual compliance: Taiwan's carbon fee domestically AND EU CBAM for exports.
- Maintaining a single, verified data source prevents double work and inconsistencies.
- Taiwan's carbon fee paid domestically may be deductible under CBAM (pending implementation details).
- The CBAM transitional period ends in 2026 — full compliance starts 2027.
If your HQ requires IFRS S1/S2 reporting...
- Taiwan's emissions data (Scope 1+2) forms the foundation of your IFRS S2 climate disclosures.
- You need parallel documentation: Chinese for Taiwan regulatory compliance, English for global reporting.
- Board-level approval is required for IFRS disclosures — your Taiwan data must be audit-ready.
- CertiCarb™'s five-layer evidence package ensures your data withstands both local and international scrutiny.
Why local expertise matters
Translation tools can help you read Taiwan's regulations — they've gotten very good. But reading is not the same as operating. Taiwan's carbon fee filing platform has a Chinese-only interface. Regulatory communications, verification processes, and briefing sessions all operate in Chinese. CertiCarb acts as your local operating partner: we handle the Chinese-language systems so your team can focus on what matters — getting accurate data to HQ.
Frequently Asked Questions
Need a local operating partner for
carbon compliance in Taiwan?
We handle the Chinese-language systems. You get audit-ready data in English.