Update of Taiwan’s Nationally Determined Contribution In accordance with the United Nations Framework Convention on Climate Change (UNFCCC) Decision 1/CP.20, Taiwan has proposed its intended nationally determined contribution (INDC) in December 2015. During the first decade where the Paris Agreement entered into force, Taiwan’s Greenhouse Gas Reduction and Management Act (hereinafter referred to as the “GHG Act”) has legislated a path to align with the Paris Agreement’s 2°C target. In order to strengthen its ambition and update its target, Taiwan initiated the amendment of the GHG Act, which was subsequently renamed as the Climate Change Response Act and passed in January 2023, aims to reach net-zero emissions (1.5℃ target) by 2050. Accordingly, Taiwan hereby presents the update of nationally determined contribution with clarity, transparency and understanding, in accordance with Article 4 paragraph 8 of the Paris Agreement, as well as Decision 4/CMA.1 and Decision 1/CMA.3. 1. Fairness and Ambitions Taiwan made its net-zero pledge in 2021, followed by publishing Taiwan’s Pathway to Net Zero Emissions in 2050 in March 2022, which consists four transition strategies covering Energy, Industrial, Life and Social aspects, as well as two foundations in governance: Technology R&D and Climate Legislation. In addition, 12 key strategies were announced on 28 December 2022, including Wind/Solar PV, Hydrogen, Innovative Energy, Power Systems & Energy Storage, Energy Saving & Efficiency, Carbon Capture, Utilization & Storage (CCUS), Carbon-Free & Electric Vehicles, Resource Recycling & Zero Waste, Carbon Sinks, Green Life, Green Finance, and Just Transition. The net-zero pledge was officially written into law in January 2023. Taiwan’s nationally determined contribution is based on its 2015 INDC, which set a target to reduce net emission by 20% reduction against the reference year (2005) by 2030. The updated nationally determined contribution (NDC) aims to enhance the reduction target further to 23-25% by 2030, with reference to Article 3 of the Paris Agreement (common but differentiated responsibilities) ensure a basis to strengthen reduction ambitions, and endeavor to reach the net-zero emission goal by 2050.