A new government audit has revealed that Taiwan’s military reserve units are experiencing serious shortfalls in equipment, with overall force-wide readiness standing at just 70 percent.
The report, issued by the National Audit Office on July 29 as part of the 2024 central budget review, shows that four categories of gear—combat engineer tools, communications, surveillance, and medical support—have fallen below 60 percent availability, raising concerns about the operational preparedness of the nation’s backup forces.
The findings focus on equipment readiness across three major categories of reserve units: frontline coastal defense forces, depth-area and urban defense units, and those assigned to guard critical infrastructure. The third group was found to be the least equipped, with only 63.91 percent of required gear on hand.
The audit comes four years after Taiwan’s Ministry of National Defense launched a sweeping initiative to strengthen its reserve system. That effort included the activation of five infantry brigades, implementation of 14-day refresher training programs, and the creation of county- and city-level homeland defense units. The plan also included large-scale purchases of individual weapons and support gear for the Army’s reserve formations.
The Ministry of National Defense confirmed that delays were caused in part by the relocation of the 205th Armaments Plant, the designated producer of many of the weapons systems. The project, originally set for completion by 2023, has now been extended by three years.
A separate order for 2,060 squad automatic rifles, funded with NT$428 million and intended for phased delivery across 2025 and 2026, was also found to have experienced timeline shifts. According to the audit, as of April 2025, deliveries remain incomplete, with final batches expected by mid-year.
When broken down by equipment type, the audit showed only 7 percent of reserve unit vehicle requirements have been met through direct purchase or mobilization plans. Other equipment readiness rates fell below expectations: combat engineer tools at 52.49%, communications equipment at 36.14%, surveillance gear at 36.71%, and medical support systems at 43.26%.
The National Audit Office urged the Ministry of National Defense to prioritize equipment redistribution among reserve units and align procurement projects with available defense budgets. In response, the Ministry stated that it had already directed the 205th Plant to expedite production and ensure all deliveries meet the revised deadlines.
With Taiwan’s defense spending continuing to rise and local arms production expected to expand, the ability of the reserve force to operate at full capacity remains under scrutiny. Future audits are likely to focus not only on equipment readiness but also on whether the reserve structure can respond effectively under pressure.

