Taiwan MOENV outlines 80% carbon fee reduction rules

The Ministry of Environment (MOENV) of Taiwan has announced draft review principles defining which industries qualify as high carbon leakage risk entities eligible for up to 80% reductions in carbon fees if they have approved self-determined reduction plans.

• High carbon leakage risk industries include 17 sectors (e.g., steel, concrete, oil refining, chemicals, pulp and paperboard, plastics, glass, textiles, PCBs, optoelectronics, computers, data storage media) and a second category where annual carbon fees exceed 30% of gross profit, gross profit is negative, products face anti-dumping duties, or are significantly affected by U.S. reciprocal tariffs in 2025–2026; firms must submit documentation to MOENV by Jan. 31 of the fee payment year, and applications will be jointly reviewed with the Ministry of Economic Affairs.
• Under Taiwan’s carbon fee program, emitters above 25,000 metric tons/year CO₂ pay NT$300 (US$9.50) per tonne, reducible to NT$100 or NT$50 per tonne with approved reduction plans, and a further 80% cut for high-leakage industries; the draft, modeled on EU and South Korean carbon leakage methods, will be open for 14 days of public comment before finalization.