What Is Taiwan's LEBR Low-Carbon Building Label? Embodied Carbon, Levels, Calculation Scope and Application Process
What Is the LEBR Low-Carbon Building Label?
LEBR (Low Embodied-carbon Building Rating System, Taiwan's low-carbon, or low-embodied-carbon, building assessment system) is the building embodied carbon assessment and labeling scheme established by the Architecture and Building Research Institute (ABRI), Ministry of the Interior, in effect since July 1, 2024. Following the EN 15978 life-cycle framework, it calculates a building's carbon emissions from the production and transport of building materials through construction and renovation and refurbishment to demolition and disposal, then compares the result with the "reference case" defined in the assessment manual to derive a carbon reduction rate (CFR) and assign a rating from Level 1 to Level 7: Level 4 or better (a CFR above 3%) is a low-carbon building, and a CFR of 20% or more earns Level 1+, an ultra-low-carbon building. LEBR complements the BERS building energy-efficiency label, which covers operational electricity use; together they cover a building's carbon emissions over its whole life cycle.
LEBR Low-Carbon Building Label at a Glance
| Competent authority | Ministry of the Interior (approval and issuance); Architecture and Building Research Institute (ABRI), Ministry of the Interior (publishes the assessment manual) |
|---|---|
| Assessment body | Taiwan Architecture & Building Center (TABC), a foundation |
| Effective date | July 1, 2024 |
| Current manual | 2025 edition of the Low-Carbon (Low Embodied Carbon) Building Assessment Manual, in effect from July 1, 2026 |
| Scope of assessment | A building's embodied carbon: production and transport of building materials, construction, renovation and refurbishment, demolition and disposal |
| Levels | Levels 1–7; Level 4 or better is a low-carbon building, and a CFR of 20% or more earns Level 1+, an ultra-low-carbon building |
| Certificate types | After obtaining a building permit, apply for a "candidate low-carbon building certificate" (valid for 5 years, extendable); after obtaining a use permit, apply for the "LEBR low-carbon building label" (no expiry) |
| Mandatory for | Voluntary for private buildings; phased in by building-use group for new public buildings from July 1, 2027 |
How Is Embodied Carbon Different from Operational Carbon?
The carbon emitted as steel rebar, cement, glass and other building materials are extracted, manufactured and transported, and then through construction, renovation and refurbishment, and demolition and disposal. It is normally invisible, and most of it has already been emitted the moment the building is completed. It is assessed by the LEBR low-carbon building label .
The carbon emitted by the electricity and energy used by air conditioning, lighting, elevators, hot water and other equipment while the building is in use; you can see it on the utility bill. It is assessed by the BERS building energy-efficiency label .
According to the Ministry of the Interior's Guidelines for Life-Cycle Energy Conservation and Carbon Reduction in Public Building Projects, Taiwan's building sector accounted for about 32% of national carbon emissions in 2022, with operational carbon at about 21% and embodied carbon at about 11%. As buildings become more energy efficient, embodied carbon will account for a growing share of life-cycle emissions, which is why LEBR and BERS are called the "dual-track labels" for net-zero buildings.
Both schemes have a "Level 1+", but it means different things: BERS Level 1+ is a near-zero carbon building (operational carbon), while LEBR Level 1+ is an ultra-low-carbon building (embodied carbon).
How Are LEBR Levels Rated, and Which Level Counts as a Low-Carbon Building?
LEBR calculates the same building twice: the actual "design case" and the "reference case" defined in the manual (for example, RC exterior walls with tile cladding, aluminum-frame exterior windows and brick partitions). The percentage by which the design case emits less than the reference case is the carbon reduction rate (CFR) , and the level is assigned based on the CFR:
| Level | Carbon reduction rate (CFR) | Low-carbon building? |
|---|---|---|
| Level 1+ (ultra-low-carbon building) | 20% or more | Yes |
| Level 1 | Above 16%, below 20% | Yes |
| Level 2 | Above 12%, up to 16% | Yes |
| Level 3 | Above 8%, up to 12% | Yes |
| Level 4 | Above 3%, up to 8% | Yes (threshold) |
| Level 5 | Above -10%, up to 3% | No |
| Level 6 | Above -20%, up to -10% | No |
| Level 7 | -20% or below | No |
A negative CFR means the design case has more embodied carbon than the reference case, for example in buildings with irregular floor plans, oversized cantilevers or high structural material quantities.
What Does the LEBR Calculation Cover? Are Basements Included?
LEBR calculates according to the building life-cycle modules of the European standard EN 15978, covering 14 of the 16 modules, excluding operational energy use (B6) and operational water use (B7):
| Life-cycle stage | Description | Included in LEBR? |
|---|---|---|
| A1–A4 Product and transport | Raw material extraction, building material manufacturing, transport to site | Included, using ABRI's building component carbon emissions database |
| A5 Construction | Electricity and fuel used by construction equipment | Included; treated as identical for the design case and reference case |
| B1–B5 Use stage | Emissions from materials in use, maintenance, repair, replacement, refurbishment | Included; converted based on component service life and number of replacements |
| B6–B7 Operational energy and water use | Air conditioning, lighting, water use | Not included; covered by the BERS building energy-efficiency label |
| C1–C4 End of life | Demolition, transport, waste processing | Included; treated as identical for the design case and reference case |
Which Building Components Are Assessed?
Above-ground columns, beams, floor slabs, stairs and structural walls, which typically account for the bulk of embodied carbon.
Standard exterior walls and cladding, exterior windows and glazed curtain walls, and opaque curtain walls.
Non-structural masonry partitions; timber partitions and glass screens count as interior fit-out and are not assessed.
Indoor floors and outdoor paving with a structural base layer.
Basements : Emissions from the below-ground main structure, construction and demolition are calculated and disclosed in the whole-life-cycle total but are not included in the rating, because geology, foundation methods and parking requirements vary too widely. Interior fit-out, outdoor landscaping, parking and plant room floors, temporary buildings, and buildings used primarily as parking garages, greenhouses, gas stations and the like are also outside the assessment scope.
How Can You Improve an LEBR Level?
The main structure is the largest contributor. Even spans, regular floor plans, and avoiding excessive length-to-width ratios and large cantilevers can significantly reduce structural quantities; irregular designs can increase carbon emissions by 6–10%.
The manual's construction-type coefficients set RC at 1.0, steel at 0.9, light-gauge steel at 0.8 and timber at 0.7. The manual notes that timber and light-gauge steel buildings can naturally achieve the highest level, Level 1+.
Credits are calculated based on the benefits of concrete strength and cement content; the candidate stage can use the design mix, while the final label requires proof of the actual delivered mix.
Low-carbon circular building materials (supported by third-party carbon inventories, EPDs, carbon labels or similar evidence) and low-carbon construction methods recognized by TABC can be deducted as carbon reductions.
Retaining an existing building's structure or reusing salvaged building materials allows a proportional deduction of carbon emissions.
RC columns, beams and slabs without embedded piping and conduits, and construction by award-winning or ISO 14000-certified contractors, qualify for service-life extension credit coefficients, up to a cumulative cap of 0.08.
Which Buildings Must Apply for the LEBR Low-Carbon Building Label?
For private buildings, application is currently voluntary. Both the Ministry of the Interior and TABC state that the LEBR low-carbon building label is voluntary and incentive-based.
New public buildings : Under the Ministry of the Interior's Guidelines for Life-Cycle Energy Conservation and Carbon Reduction in Public Building Projects, issued in June 2025, new public buildings with a total construction budget of NT$50 million or more must also apply for the LEBR low-carbon building label when applying for the EEWH green building label and the building energy-efficiency assessment, phased in by building-use group:
| Effective date | Applicable building-use groups for new public buildings |
|---|---|
| July 1, 2027 | Office, finance and similar uses (Groups G-1, G-2) |
| July 1, 2028 | Assembly, commercial, leisure, cultural and educational uses (A-1, B-1–B-4, D-1, D-2) |
| July 1, 2029 | Healthcare, care and accommodation uses (F-1, H-1, H-2) |
| July 1, 2030 | All other building-use groups |
Level requirements : From July 2027 through the end of 2029, buildings must achieve LEBR Level 2 or better; from 2030, the requirement rises to Level 1 or better. Public buildings that obtain the EEWH green building label, the BERS building energy-efficiency label and the LEBR low-carbon building label can have 100% of their total construction budget recognized as green spending.
The market is following suit: one of the technical screening criteria for new buildings in the Financial Supervisory Commission's Guidelines for Identifying Sustainable Economic Activities is LEBR Level 2 or better or an Intelligent Building label at Silver or above (a voluntary reference); Taipei City's environmental impact assessment (EIA) review standards have required, since November 13, 2024, that new buildings obtain LEBR Level 4 or better within 2 years of receiving a use permit; and New Taipei City's urban renewal review principles require renewal units of 2,000 m² or more to obtain the Bronze EEWH green building label and LEBR Level 3. Actual requirements should be confirmed case by case.
Official statistics: as of December 2025 (ABRI's second certification ceremony), a cumulative 8 LEBR low-carbon building labels and 15 candidate low-carbon building certificates had been issued.
What Are the Steps in the LEBR Application Process?
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Embodied carbon calculation and low-carbon design
Calculate the design case and reference case from the architectural drawings and structural data, identify carbon hotspots such as the structure, exterior walls and partitions, and evaluate the feasibility of low-carbon concrete, low-carbon materials and low-carbon construction methods.
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Apply to TABC for assessment
Submit the assessment data summary, rating score sheet, affidavit, building permit or use permit, and architectural drawings. Submission offices are available in northern, central and southern Taiwan.
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Document review and corrections
The assessment is completed within 30 days for a candidate certificate and 50 days for a label; for projects that already hold a candidate certificate, a label application takes 25 days. The correction deadline is 30 days and can be extended once; time spent on corrections does not count toward the review period.
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On-site inspection
For final label applications, the assessment body invites experts and scholars to inspect the site together with the applicant.
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Apply to the Ministry of the Interior for approval
Apply for approval with an assessment report issued within the past 6 months; the candidate low-carbon building certificate or LEBR low-carbon building label is then issued.
Apply first, submit permits later : Projects that have not yet obtained a building permit can apply for the candidate assessment first and submit the building permit within 3 months of passing; completed projects that have not yet obtained a use permit can likewise apply for the label assessment first and submit the use permit within 3 months.
Which manual edition applies? The manual in force on the building permit application date or the assessment application date applies; however, if the building permit specifies a different regulatory applicability date, or if EIA, urban renewal or urban design review rules provide otherwise, those provisions prevail. A candidate certificate that has been obtained and is still valid can continue to use its original manual when applying for the label. Projects that applied for a building permit before July 1, 2026 may still fall under the previous edition; please confirm each case with the assessment body.
How Much Does the LEBR Low-Carbon Building Label Cost?
Review fee of NT$800 and certificate fee of NT$200.
Tiered by total floor area; see the table below.
Embodied carbon calculation, carbon reduction strategy and documentation, quoted per project.
Structural optimization, low-carbon concrete and materials; varies widely with the design.
TABC Assessment Fees (NT$)
| Total floor area | Candidate certificate document review | Label document review |
|---|---|---|
| Under 5,000 m² | 45,000 | 45,000 |
| 5,000–20,000 m² | 67,000 | 67,000 |
| 20,000–40,000 m² | 89,000 | 89,000 |
| 40,000 m² or more | 111,000 | 111,000 |
Final label applications incur an additional on-site inspection fee of NT$30,000 (regardless of floor area band); document review fees for design changes or certificate extensions are halved. Actual fees are subject to TABC's latest fee schedule; consulting fees are separate.
How Does LEBR Relate to the EEWH Green Building Label and BERS?
LEBR covers embodied carbon and BERS covers operational carbon; together they form the dual-track labels for net-zero buildings. The 2026 edition of the EEWH green building assessment manual replaces the former "carbon dioxide reduction" and "waste reduction" indicators with a "low embodied carbon indicator"; projects that have separately obtained LEBR or BERS can cite those assessment results when applying for the EEWH label instead of being assessed again. This manual edition takes effect on July 1, 2030 ; until then, projects can use the 2023 edition or voluntarily adopt the 2026 edition. The EEWH green building label, BERS building energy-efficiency label and LEBR low-carbon building label can be applied for separately or together.
For public works, the Public Construction Commission (PCC) also has its PCCES carbon emissions estimate, which answers "how much carbon will this project emit"; LEBR answers "by what percentage does this building emit less than a standard design, and what level does it achieve". For public building projects, obtaining the three labels (EEWH green building, BERS building energy-efficiency and LEBR low-carbon building) serves as the benchmark for carbon reduction control.
Further reading: What is the BERS building energy-efficiency label? and What is Taiwan's EEWH green building label?. For help with calculations and applications, see GreenJump's LEBR low-carbon building label consulting services.
LEBR Low-Carbon Building Label FAQ
What is the LEBR low-carbon building label?
LEBR is the low-carbon (low embodied carbon) building assessment system established by the Architecture and Building Research Institute (ABRI), Ministry of the Interior, in effect since July 1, 2024. It calculates a building's embodied carbon from the production and transport of building materials through construction and renovation and refurbishment to demolition and disposal, compares it with the manual's reference case to derive a carbon reduction rate, and assigns Levels 1–7; Level 4 or better is a low-carbon building.
What is the difference between embodied and operational carbon, and how does LEBR relate to BERS?
Operational carbon is the carbon emitted by energy use for air conditioning, lighting and similar systems while a building is in use, and is assessed by the BERS building energy-efficiency label; embodied carbon is the carbon emitted during building material manufacturing and transport, construction, renovation and demolition, and is assessed by LEBR. Together they cover a building's whole life cycle. BERS Level 1+ is a near-zero carbon building, while LEBR Level 1+ is an ultra-low-carbon building; they mean different things.
How are LEBR levels rated, and which level counts as a low-carbon building?
Based on the carbon reduction rate (CFR), buildings are rated Levels 1–7: Level 1 above 16%, Level 2 above 12%, Level 3 above 8%, Level 4 above 3%. Level 4 or better is a low-carbon building; a CFR of 20% or more earns Level 1+, an ultra-low-carbon building. A negative CFR means higher emissions than the reference case.
What does the LEBR calculation cover? Are basements included?
Following EN 15978, it calculates building material production and transport, construction, use-stage maintenance and replacement, and end of life, excluding operational energy and water use. Components include the above-ground main structure, exterior walls and windows, curtain walls, interior partitions, and indoor and outdoor flooring. Basements are calculated and disclosed in the total but not included in the rating; interior fit-out and landscaping are not assessed either.
What is the difference between the candidate low-carbon building certificate and the LEBR low-carbon building label?
After obtaining a building permit, you can apply for a candidate low-carbon building certificate, valid for 5 years and extendable; after obtaining a use permit, you apply for the LEBR low-carbon building label, which does not expire. Both are first assessed by the Taiwan Architecture & Building Center (TABC), a foundation, after which the assessment report is submitted to the Ministry of the Interior for approval and issuance.
Does my project have to apply for the LEBR low-carbon building label?
For private buildings, application is currently voluntary. For new public buildings with a total construction budget of NT$50 million or more, the requirement is phased in by building-use group from July 1, 2027, starting with offices, with Level 2 or better required, rising to Level 1 or better from 2030. Taipei City's EIA reviews and New Taipei City's urban renewal reviews also already require projects meeting certain conditions to obtain the LEBR label; confirm case by case.
How long does the LEBR application take, and how much does it cost?
The statutory assessment period is 30 days for a candidate certificate and 50 days for a label, with time spent on corrections excluded. TABC's document review fee ranges from NT$45,000 to NT$111,000 depending on total floor area, with an additional on-site inspection fee for the final label; Ministry of the Interior fees are a review fee of NT$800 plus a certificate fee of NT$200, and consulting calculation fees are separate.
How can you improve an LEBR level?
The most effective lever is reducing structural quantities: even spans, regular floor plans and avoiding oversized cantilevers. Steel, light-gauge steel and timber construction have lower construction-type coefficients; you can also use low-carbon concrete, recognized low-carbon circular building materials and low-carbon construction methods, retain existing structures or reuse salvaged materials, and adopt service-life extension design such as not embedding piping in the structure.
Which edition of the LEBR manual applies now?
The 2025 edition of the Low-Carbon (Low Embodied Carbon) Building Assessment Manual took effect on July 1, 2026. Projects follow the manual in force on the building permit application date or the assessment application date; if the building permit specifies a different regulatory applicability date, or EIA, urban renewal or urban design review rules provide otherwise, those provisions prevail. A candidate certificate that is still valid can continue to use its original manual when applying for the label.
Need Help with the LEBR Low-Carbon Building Label?
GreenJump provides building embodied carbon calculations, low-carbon design recommendations, and candidate certificate and LEBR low-carbon building label applications, and can plan them together with the EEWH green building label and BERS building energy-efficiency label.
