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Taiwan Carbon Fee and ETS Record

A running record of the commitments, rule adjustments and prices actually paid under Taiwan's carbon fee and planned emissions trading system. Every figure carries an as-of date and a source.

Taiwan began charging a carbon fee on 2025 emissions, with the first payments due by the end of May 2026. It applies to facilities emitting at least 25,000 tonnes of CO₂e a year, which together account for about 54% of national emissions. The headline rate is NT$300 (about €8.52) per tonne, with lower rates for facilities that meet approved reduction targets and a further discount for those at risk of carbon leakage. An emissions trading system is being planned alongside the fee.

Last updated: 19 October 2026Data checked to: 9 October 2026Figures based on: report v1.0

Key figures

Average effective rate

NT$32–35 per tonne

First-year carbon fee receipts of NT$4.97 billion divided by about 155 million tonnes of covered emissions: roughly one-tenth of the NT$300 headline rate (about €0.91–0.99).

As of June 2026 (first payment year) · Report section 5.4

Price of one more tonne, by category

NT$10–300 per extra tonne

Facilities at high risk of carbon leakage, about three-quarters of covered emissions, mostly pay NT$10–20 (€0.28–0.57); weighted by emissions, roughly NT$20–39.

As of October 2026 (current rates) · Report sections 5.3 and 5.6

Share deductible under the EU CBAM

About 0.76%

For a high-leakage steel plant on preferential rate B, which pays NT$20 (about €0.57) per tonne. The headline rate would suggest 11.3%. The EU rules are still in draft.

As of Q2 2026 CBAM certificate price of €75.28 · Report section 6.2

Rule adjustments since the fee began

6 adjustments

All 6 state their trigger and the rule they modify; 1 quantifies its expected effect; none quantifies its net effect on the price actually paid.

As of 9 October 2026 · Report section 3.2

Recent changes

  • 19 October 2026Record page launched, based on report v1.0 and its ledger (checked to 9 October 2026).
  • 12 October 2026Discipline in Effective Carbon Pricing v1.0 published on Zenodo, with the 31-item ledger as CSV.

Next checkpoint

End of Nov 2026ETS pilot auction platform goes liveC-10

Major events without a date: the exact date of the draft ETS pilot plan and of the first rate increase.

Timeline of checkpoints

Statuses record whether and when something happened, not whether it was good policy. “Undetermined” usually means the data needed to judge it are not yet public.

Coming up

  1. End of Nov 2026ETS pilot auction platform goes live sourceC-10Pending
  2. End of 2026Draft ETS pilot plan sourceC-08C-15Pending
  3. 2027 (inferred)First rate increase implied by the two-year cycle sourceC-02C-01Pending
  4. 31 Jan 2027Annual deadline for high-leakage applications sourceG-04Pending
  5. Early 2027Results of reduction-plan progress audits sourceC-07G-01Pending
  6. End of May 2027Second carbon fee payment; first visible use of early-action credits sourceA-05G-03Pending
  7. 2028ETS pilot begins sourceC-09Pending
  8. End of 2028Pilot review report sourceC-13Pending
  9. Date not announcedStart of the second leakage-factor period (0.4) sourceC-04Pending

Already happened

  1. 1 Sep 2026Amendments to carbon fee regulations issued sourceA-04A-05A-06Recorded
  2. 27 Aug 2026UK lists Taiwan's carbon fee as a qualifying carbon pricing scheme sourceC-12Recorded
  3. End of May 2026First carbon fee payment: 461 facilities, NT$4.97 billion sourceS-01Recorded
  4. 12 Feb 2026Rate committee reaffirms the rate path without changing rates (review originally due in 2025) sourceC-03C-01Not on schedule
  5. 12 Jan 2026Review principles for high-leakage status issued sourceA-01A-03Recorded
  6. 1 Jan 2025Carbon fee starts accruing; first leakage-factor period (0.2) begins sourceC-04On schedule
  7. 21 Oct 2024Rate notice: NT$300 standard, NT$50 rate A, NT$100 rate B; no rate path sourceC-11Partial

Ledger of commitments and adjustments

Public commitments, rule adjustments, changed statements and statutory parameters for the carbon fee and the planned ETS: 31 items. Open any item for its sources.

Showing 31 of 31

  1. C-01Preliminary recommendation that the rate after 2030 be set within NT$1,200–1,800 per tonneCarbon feePending
    Type
    Commitment · discipline: Timing
    By
    Rate Review Committee
    Tier and specificity
    High tier · Number only
    Source date
    9 September 2024
    Status note
    Reaffirmed by the committee in February 2026; not yet in any ministry notice.
    Sources
    Related
    C-02, C-11, R-01
  2. C-02Standard and preferential rates to rise in stages, every two yearsCarbon feePending
    Type
    Commitment · discipline: Timing
    By
    Rate Review Committee
    Tier and specificity
    High tier · Date only
    Source date
    9 September 2024
    Check point
    1 January 2027
    Status note
    Rates took effect on 1 January 2025, which places the first increase in 2027; none has been announced.
    Sources
    Related
    C-01, C-11
  3. C-03Other members' rate proposals to be considered when 2026 rates are reviewed in 2025Carbon feeNot on schedule
    Type
    Commitment · discipline: Timing
    By
    Rate Review Committee
    Tier and specificity
    High tier · Date only
    Source date
    7 October 2024
    Status note
    The August 2025 meeting did not discuss rates. Deferred to 12 February 2026, which reaffirmed the path without changing rates.
  4. C-04Leakage adjustment factor of 0.2 in the first period, 0.4 in the second and 0.6 in the thirdCarbon feePending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    High tier · Number only
    Source date
    29 August 2024
    Status note
    The first period began on 1 January 2025; the start of the second has not been announced.
    Related
    R-02, A-01
  5. C-05The 25,000-tonne exemption threshold to be adjusted in stages alongside reporting thresholdsCarbon feePending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    High tier · Direction only
    Source date
    29 August 2024
    Status note
    Not yet adjusted.
    Sources
  6. C-06Caps and ratios for deducting domestic and foreign offsets to be “reviewed periodically”Carbon feePending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    High tier · Direction only
    Source date
    29 August 2024
    Status note
    The September 2026 amendment to Article 9 widened eligibility rather than reviewing the caps.
    Related
    G-03, A-05
  7. C-07Progress audits of reduction plans in the second half of 2026; shortfalls to be charged at the differenceCarbon feePending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    Low tier · Date only
    Source date
    3 June 2026
    Check point
    Q1 2027
    Status note
    Audits under way; whether results will be published is undecided.
    Related
    G-01
  8. C-08A draft ETS pilot plan by the end of 2026ETSPending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    Low tier · Date only
    Source date
    15 September 2026
    Check point
    31 December 2026
    Related
    C-09, C-10
  9. C-09Aim to launch Taiwan's pilot ETS in 2028ETSPending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    Low tier · Date only
    Source date
    15 September 2026
    Check point
    2028
    Related
    C-08
  10. C-10Pilot auction platform, built with the European Energy Exchange (EEX), to go live by the end of NovemberETSPending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment; Taiwan Carbon Solution Exchange
    Tier and specificity
    Low tier · Date only
    Source date
    15 September 2026
    Check point
    30 November 2026
    Related
    C-08
  11. C-11The committee asked the ministry to include the agreed rate path in the rate notice “to give industry a clear price signal”Carbon feePartial
    Type
    Commitment · discipline: Timing
    By
    Rate Review Committee → Ministry
    Tier and specificity
    High tier · Direction only
    Source date
    9 September 2024
    Status note
    The rate notice contains only the rates; the path appears in press slides and the handbook.
    Sources
    Related
    C-01, C-02, R-01
  12. C-12Carbon fees paid can be deducted under CBAM, with the method yet to be setCBAMPartial
    Type
    Commitment · discipline: Direction
    By
    Ministry of Environment
    Tier and specificity
    Low tier · Direction only
    Source date
    30 September 2026
    Status note
    The UK CBAM lists Taiwan's carbon fee as a qualifying scheme; the EU published draft rules in May 2026.
  13. G-01Facilities that miss their designated target pay the standard rate for that year; cancelled plans revert to the standard rateCarbon feePending
    Type
    Commitment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Direction only
    Source date
    29 August 2024
    Status note
    Progress reports for 2025 were due by 30 April 2026; audits under way.
    Related
    C-07
  14. G-02Benchmark reduction rates required for preferential rate BCarbon feePending
    Type
    Commitment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Date and number
    Source date
    29 August 2024
    Status note
    The formula is public. Approved plans show a median 2030 reduction of about 5.4% for rate B (217 plans) and 42% for rate A (30 plans).
    Sources
  15. G-03Domestic offsets capped at 10%; foreign offsets limited to non-leakage facilities and capped at 5%Carbon feeUndetermined
    Type
    Commitment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Number only
    Source date
    29 August 2024
    Status note
    Actual first-year use has not been published.
    Sources
    Related
    C-06, A-05
  16. G-04High-leakage status based on sectoral emissions intensity, trade intensity and similar factorsCarbon feeRecorded
    Type
    Commitment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Direction only
    Source date
    29 August 2024
    Status note
    234 facilities applied in February 2026. According to the Climate Change Administration's director-general in April, 224 qualified, about 76% of covered emissions (26 on rate A, 198 on rate B). The approved list and facility emissions are not public.
    Related
    A-01, A-02, A-03
  17. R-01Start with a low rate on a clear upward trajectoryCarbon feePartial
    Type
    Recommendation · discipline: Timing
    By
    Commissioned research (LSE 2020), cited by the ministry
    Tier and specificity
    Commissioned research · Direction only
    Source date
    December 2020
    Status note
    The NT$300 starting rate was adopted; the trajectory has not entered a ministry notice.
    Sources
    Related
    C-01, C-11
  18. R-02Sunset clauses for concessions, strict conditions on preferential rates, tight limits on offsetsCarbon feeRecorded
    Type
    Recommendation · discipline: Direction
    By
    Commissioned research (LSE 2024)
    Tier and specificity
    Commissioned research · Direction only
    Source date
    March 2024
    Status note
    Leakage-factor periods are set by separate notice; preferential rates have no end date; leakage eligibility widened (A-01) and early-action credits opened (A-05).
    Sources
    Related
    C-04, A-01, A-05
  19. A-01Three new routes to high-leakage status: carbon fee at least 30% of gross profit (or negative profit), anti-dumping duties on main products, or significant exposure to US reciprocal tariffsCarbon feeIn effect
    Type
    Adjustment · discipline: Threshold
    By
    Ministry of Environment (fourth criterion assessed by the Ministry of Economic Affairs)
    Tier and specificity
    High tier · Date and number
    Source date
    12 January 2026
    Status note
    According to the director-general, 20 facilities qualified on the new grounds (9 profit, 5 anti-dumping, 6 tariffs); their emissions are not public.
    Sources
    Related
    G-04, R-02
  20. A-02Firms affected by US tariffs may apply with a filing letter and submit proof by 30 April 2026Carbon feeIn effect
    Type
    Adjustment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Date only
    Source date
    23 January 2026
    Status note
    In effect.
    Related
    A-01
  21. A-03Facilities whose reduction plans are not yet approved may apply for leakage status with a filing letterCarbon feeIn effect
    Type
    Adjustment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Date only
    Source date
    12 January 2026
    Status note
    In effect.
    Sources
    Related
    A-01
  22. A-04Newly covered facilities start paying a year later, and keep access to preferential rates if they file a plan by 31 OctoberCarbon feeIn effect
    Type
    Adjustment · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    High tier · Date only
    Source date
    1 September 2026
    Status note
    In effect.
    Related
    A-05, A-06
  23. A-05High-leakage facilities may use early-action credits at a 0.1 ratio, for three years and within the 10% capCarbon feeIn effect
    Type
    Adjustment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Date and number
    Source date
    1 September 2026
    Check point
    31 May 2027
    Status note
    In effect; actual use will be visible after the 2027 filing.
    Related
    G-03, C-06, R-02
  24. A-06Reductions funded by government subsidies generally cannot count towards surplus over the designated targetCarbon feeIn effect
    Type
    Adjustment · discipline: Threshold
    By
    Ministry of Environment
    Tier and specificity
    High tier · Direction only
    Source date
    1 September 2026
    Status note
    In effect.
    Related
    A-04
  25. S-01Revenue estimate revised from about NT$6 billion a year to NT$4.5 billion; NT$4.97 billion was collectedCarbon feeRecorded
    Type
    Changed statement
    By
    Ministry of Environment
    Tier and specificity
    Low tier · Number only
    Source date
    3 June 2026
    Status note
    NT$6 billion was the minister's estimate in October 2024; NT$4.5 billion his statement to the legislature in April 2026.
  26. C-13A review report at the end of 2028, after the 2027–28 pilotETSPending
    Type
    Commitment · discipline: Timing
    By
    Ministry of Environment (as reported)
    Tier and specificity
    Low tier · Date only
    Source date
    21 September 2026
    Check point
    31 December 2028
    Sources
    Related
    C-08, C-09, S-02
  27. C-14The pilot is not mandatory; carbon fee obligations remain in full; no money changes hands in the pilotETSPending
    Type
    Commitment · discipline: Direction
    By
    Director-General, Climate Change Administration (as reported)
    Tier and specificity
    Low tier · Direction only
    Source date
    21 September 2026
    Sources
    Related
    C-08
  28. C-15Allocation to start from the reduction targets large emitters have already agreed to, with free allowances tightly controlledETSPending
    Type
    Commitment · discipline: Threshold
    By
    Director-General, Climate Change Administration (as reported)
    Tier and specificity
    Low tier · Direction only
    Source date
    30 June 2026
    Check point
    31 December 2026
    Status note
    To be confirmed by the draft pilot plan.
    Sources
    Related
    G-02, C-08
  29. C-16No company will pay the carbon fee and be in the ETS at the same time; coverage will be set out in regulationETSPending
    Type
    Commitment · discipline: Direction
    By
    Director-General, Climate Change Administration (as reported)
    Tier and specificity
    Low tier · Direction only
    Source date
    21 September 2026
    Sources
    Related
    P-01
  30. S-02Three versions of the pilot and launch timeline within three monthsETSRecorded
    Type
    Changed statement · discipline: Timing
    By
    Ministry of Environment
    Tier and specificity
    Low tier · Date only
    Source date
    21 September 2026
    Status note
    July 2026 (minister): pilot by year end, full launch hoped for 2028. 15 September press release: pilot to start in 2028. 21 September (as reported): voluntary simulation in 2027–28, full launch targeted for 2030.
    Related
    C-08, C-09, C-13
  31. P-01Excess emissions fined at three times the carbon market price, up to NT$1,500 per tonne; the reference price is set and reviewed by the competent authorityETSRecorded
    Type
    Statutory parameter · discipline: Direction
    By
    Legislative Yuan (Climate Change Response Act)
    Tier and specificity
    High tier · Number only
    Source date
    15 February 2023
    Status note
    Article 56.
    Sources
    Related
    C-01, C-16

How legible are rule adjustments?

An adjustment can be checked after the fact when it states its trigger, the prior rule it modifies, its expected effect and its net effect on the price actually paid.

IDAdjustmentTriggerPrior ruleExpected effectNet effect on price paidDirection
A-01Three new routes to high-leakage status: carbon fee at least 30% of gross profit (or negative profit), anti-dumping duties on main products, or significant exposure to US reciprocal tariffsYesYesNot quantifiedNot statedLower
A-02Firms affected by US tariffs may apply with a filing letter and submit proof by 30 April 2026YesYesNot quantifiedNot statedProcedural
A-03Facilities whose reduction plans are not yet approved may apply for leakage status with a filing letterYesYesNot quantifiedNot statedProcedural
A-04Newly covered facilities start paying a year later, and keep access to preferential rates if they file a plan by 31 OctoberYesYesNot quantifiedNot statedLower
A-05High-leakage facilities may use early-action credits at a 0.1 ratio, for three years and within the 10% capYesYesUp to 4.4 Mt deductible in theoryMentioned, not quantifiedLower
A-06Reductions funded by government subsidies generally cannot count towards surplus over the designated targetYesYesNot quantifiedNot statedHigher

All six state their trigger and the prior rule they modify. Effect on the price actually paid: 3 lower, 1 higher, 2 procedural. One year is too short to show a trend; the count will be updated each year.

Checklist for the ETS pilot plan

This checklist is published in advance. Once the draft ETS pilot plan is released, each question will be marked yes, no or partly, with a reference to the draft. All public statements on the pilot so far are low tier (press releases or media reports); see ledger items C-08, C-09, C-13 to C-16 and S-02.

QuestionResult
1. Phases and timeline
Are the simulation, pilot and full phases named and defined?To be filled in once the draft is published
Are start and end dates set for each phase?To be filled in once the draft is published
Are the criteria for moving to the next phase published in advance?To be filled in once the draft is published
Will the pilot review report be public?To be filled in once the draft is published
2. Allocation path
Are free allocation shares and their phase-down published in advance?To be filled in once the draft is published
Is the link to carbon-leakage status set out?To be filled in once the draft is published
Is the link to reduction-plan targets set out?To be filled in once the draft is published
3. Adjustment rules and penalties
Are the triggers and size of any price or supply adjustment written into the rules?To be filled in once the draft is published
Is it stated how and how often the reference carbon market price is published?To be filled in once the draft is published
Must allowances still be surrendered after a fine is paid?To be filled in once the draft is published
4. Link with the carbon fee
Is coverage divided by company, facility or emission source?To be filled in once the draft is published
Will the effective price before and after transfer be published on the same scale?To be filled in once the draft is published
5. Change procedure
Will adjustments during the pilot state their trigger, the prior rule, the expected effect and the net effect on the effective price?To be filled in once the draft is published
6. Data disclosure
At what level will allocation, trading and compliance data be published?To be filled in once the draft is published
Will market-structure data such as participant numbers and holding concentration be public?To be filled in once the draft is published

What data are public

Most of these data already sit in the authorities' reporting and audit systems. As each becomes public, the related figures or statuses on this page can be updated.

DataStatusWhat it would show
Annual audit results for reduction plans: facilities meeting and missing targets, and those moved to the standard rateNot publicWhether the conditions for preferential rates are enforced
Approved high-leakage facilities, their sectors and emissionsPartialOnly totals, from official remarksThe emissions-weighted price of one more tonne
Offsets actually deducted, by typeNot publicHow offset caps work in practice, including early-action credits
Charged emissions by rate category and sectorPartialOnly payment shares of the top ten sectorsAn exact average effective rate and sector figures
Power sector charged emissions after deducting electricity sold, and rates appliedNot publicThe power sector's effective rate
Estimated effect of each rule change on the average effective rateNot publicThe net effect of each adjustment
How committee recommendations map to ministry noticesNot publicThe timing of the rate path
Official format for product-level proof of carbon price paidNot publicExporters' CBAM deduction claims
Allocation, trading and market-structure data during the ETS pilotNot publicPilot not yet startedWhether the pilot can be assessed afterwards

Download and cite

Source report
Discipline in Effective Carbon Pricing (v1.0)DOI 10.5281/zenodo.23308221
Suggested citation
Chiu, M.-C. (2026). Discipline in effective carbon pricing: Commitments, adjustments and prices actually paid under Taiwan's carbon fee and ETS (2026 baseline) (v1.0). Zenodo. https://doi.org/10.5281/zenodo.23308221
Ledger CSV (31 items, in Chinese, Minguo dates)
carbon-pricing-ledger-v1.0.csvIdentical to the Zenodo release. Updates appear on this page first; a new CSV is released with each annual edition.
Policy brief (two pages, in Chinese)
〈碳費每噸實付約 32 元：企業估算碳成本該用的數字〉
Update history RSS
/en/research/carbon-pricing/feed.xml
Licence
CC BY 4.0 — Creative Commons Attribution 4.0 (CC BY 4.0). You may quote, republish and adapt with attribution.

Method

Source tiers
High tier: laws, official notices, administrative rules, rulings and Rate Review Committee minutes. Low tier: press releases, web pages and media reports, including officials' remarks as reported.
Specificity
Four levels: date and number, number only, date only, direction only. Read together with source tier, they show where a commitment stopped on its way into formal rules (report section 2.5).
Effective carbon price
The average effective rate is total fee revenue divided by covered emissions; the marginal rate is what one more tonne costs. The structure follows Canada's independent assessment of carbon pricing. Revenue is for 2025 emissions and the denominator is a 2022 estimate, so figures are orders of magnitude (report chapter 5, appendix B).
Conversions
NT$ to euro at the Eurostat 2025 average of 35.196; CBAM certificate prices as published by the European Commission.
Dates and sources
This page uses Gregorian dates; the ledger CSV uses Taiwan's Minguo calendar (year + 1911). Source links go to the original Chinese documents; codes match appendix C of the report.

Corrections and disclosure

Corrections
To report an error, omission or outdated entry, email mingcheng@sanscarbon.earth. Corrections are logged in the update history with source and date.
Competing interests
The author is CEO of Sans Carbon, a carbon removal supplier. A stronger carbon price signal generally strengthens incentives for abatement and removal, from which the company benefits indirectly. This page and its report take no position on what rates, factors or allocation shares should be, and do not assess the substance of any individual rule change. Every judgement can be checked against the sources given.
Author
Ming-Cheng Chiu (CEO, Sans Carbon) · ORCID 0009-0006-8418-0679

Update history

  • 19 October 2026Record page launched, based on report v1.0 and its ledger (checked to 9 October 2026).
  • 12 October 2026Discipline in Effective Carbon Pricing v1.0 published on Zenodo, with the 31-item ledger as CSV.