Taiwan's Environment and Economic Ministries will launch the new carbon fee in April next year, with payments due by the end of May. To support industrial transition, the fee structure includes discounts for high-carbon leakage industries such as steel and cement.

China Steel Corporation (CSC), a leading carbon steel producer in Taiwan, with annual emissions of 18.75 million metric tons in 2024, qualifies for an advantageous rate due to its commitment to the Science-Based Targets initiative (SBTi) to reduce emissions by 25.2% by 2030.

Applying a high-carbon leakage risk factor in the first year, CSC’s effective fee is estimated at just NT$10 per ton, meaning the company will pay approximately NT$100 million in carbon fees next year. However, Environment Minister Chi-Ming Peng said that CSC's investment in decarbonization equipment and technology is tens of times greater than the carbon fee payment itself.