Taiwan: Tax considerations for investments in renewable energy

Taiwan: Investments in renewable energy

Taiwan aims to increase the portion of energy from renewable resources by 2025.


An amendment to the Renewable Energy Development Act (passed in 2019) enables Taiwanese enterprises to purchase “green energy” through corporate power purchase agreements directly. In addition, the Energy Bureau of the Ministry of Economic Affairs in June 2020 announced draft provisions for the third phase—offshore wind farm “block development.”

There are tax considerations and opportunities for foreign investors that invest in the renewable energy sector in Taiwan.

Read an August 2020 report [PDF 237 KB] prepared by the KPMG member firm in Taiwan

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