Taiwan’s procurement of 108 M1A2T main battle tanks from the United States is nearing completion, and its ground defense capabilities will be significantly enhanced.According to a report by Liberty Times, Taiwanese military officials have confirmed that the final batch of 28 tanks has been fully manufactured and is scheduled to ship to Taiwan in the first quarter of 2026. Preparations to activate the final batch will begin after the tanks arrive, the report said.To strengthen the Army’s armored combat capability, Taiwan allocated NT$40.52 billion to purchase 108 M1A2T tanks from the United States. These tanks, often hailed as the “strongest tanks on the planet,” are planned to be deployed with the Sixth Army Corps to defend northern Taiwan.The first batch of 38 tanks and the second batch of 42 tanks arrived in Taiwan in Dec. 2024 and July 2025, respectively. The first batch of 38 tanks has completed training and was officially commissioned on Oct. 31, 2025.According to military sources cited by Liberty Times, the second batch of M1A2T tanks has recently completed a series of live-fire exercises and is expected to be commissioned by the end of the second quarter of 2026.Based previous deployment timelines, the third batch of M1A2T tanks may be commissioned by the end of 2026 or early 2027.A decade-long journeyDr. Su Tzu-yun (蘇紫雲), Director of the Division of Defense Strategy and Resources at Taiwan’s Institute for National Defense and Security Research (INDSR), told TCN that these 108 M1A2T tanks represent a major milestone in the modernization of Taiwan’s ground forces.According to INDSR research, before buying the M1A2T, Taiwan’s Army had more than a thousand main battle tanks, including 460 M60A3s, 450 CM11s upgraded from the M48H, and 100 CM12s from the M48A3, most of which are now retired, stored, or used only for training. However, because these older tanks are slow and limited in range, protection, and engine performance, they are not suited for modern high-tech warfare and cannot compete with the People's Liberation Army’s (PLA) main battle tank, the ZTZ-99Using the relatively newer M60A3-TTS Patton tanks and Taiwan’s domestically produced CM11 “Brave Tiger” tanks as examples, Su said the platforms were all designed based on thinking from the last century.Taiwan has sought more advanced tanks for many years, and by 2015, during President Ma Ying-jeou’s (馬英九) term, the Ministry of National Defense had already finished the planning under a program called the “Project Rui Jie (Sharp and edge).” However, the final decision to buy the M1A2 tanks from the United States was not made until President Tsai Ing-wen’s (蔡英文) administration. Su said full commissioning of the 108 tanks will not only bring a new generation of equipment to Taiwan’s military, but also provide officers with new ways of thinking—offering greater intellectual inspiration when facing the challenges of this century.Su believes this will help accelerate reforms in military affairs. He said that from an organizational point of view, modernization depends on more than a single platform like the M1A2T. It also involves new tools such as HIMARS rockets and drones, and when different parts of the ground forces use new equipment and technology, it helps create a positive cycle of change. An M1A2T tank on display at the Taipei Aerospace & Defense Technology Exhibition 2025. (TCN) ValuesIn terms of defense, Su said that the M1A2T gives Taiwan’s armored units greater mobility, firepower, and protection. During an enemy amphibious landing, he said, tanks can physically push attacking forces back into the sea, creating what he described as a “bulldozer effect.”In addition, the full commissioning of the M1A2T also has psychological benefits. Su said that acquiring the M1A2T aligns Taiwan’s tank force with a capability level used by the US military, which may bolster morale within the Army and increase public confidence because they are the latest and widely seen as the strongest tanks in the world, helping to counter the Chinese Communist Party’s cognitive warfare efforts.Facing the PLAThe M1A2T tanks procured by Taiwan are derived from the M1A2 SEPv3 configuration, with major upgrades to protection and to power and electrical systems, along with modifications tailored to Taiwan’s needs. . According to a report by RW News, the frontal armor protection against penetration can reach 850 mm, enabling it to withstand the firepower of the PLA’s main battle tanks. In addition, its 120 mm smoothbore gun, paired with armor-piercing fin-stabilized discarding sabot (APFSDS) rounds, delivers excellent penetration performance against virtually all known tank armor.The PLA’s current frontline main battle tank is the ZTZ-99, which would likely be the primary tank faced by Taiwan’s military in the event of a cross-strait conflict. Su noted that the M1A2T has advantages over the ZTZ-99 in terms of firepower, protection, and mobility. He added that the M1 series has extensive real-world combat experience, whereas the ZTZ-99 has limited combat exposure.However, the PLA also has strengths. Su pointed out that the PLA has strong technology integration, noting that the Type 99 tank is equipped with an active protection system that can shoot down incoming anti-tank missiles and even drones, and also has an inter-vehicle data link that allows tank units to fight as a network and see both friendly and enemy forces on shared displays.Su said these are two areas Taiwan’s military should move faster on, adding that while the M1A2T was designed to use an active protection system, Taiwan has not purchased one and should do so as soon as possible. He also said that the Team Awareness Kit (TAK) included in one of the Trump administration’s recent US arms sales to Taiwan could replace current inter-vehicle data link systems.On Dec. 17, 2025, the Trump administration approved an arms sales package to Taiwan worth up to US$11.1 billion, including new tactical network systems, helicopter parts, additional HIMARS rockets, extra TOW and Javelin missiles, anti-armor drones, and support for Harpoon missiles. An M1A2T tank that has just arrived in Taiwan. (MNA) Recommendations for Taiwan’s defenseWhile acquiring the M1A2T represents a major step forward in Taiwan’s defense, the rapid growth of the PLA’s capabilities means that Taiwan’s military still faces urgent pressure to enhance combat readiness and modernization.China sees self-ruled Taiwan (officially the Republic of China) as a breakaway province and has not ruled out the use of force to achieve unification.Su suggested that Taiwan’s defense spending should prioritize using lower-cost precision weapons and drones to counter the enemy’s more expensive systems, since the core of asymmetric warfare is making costs work in Taiwan’s favor by mixing platforms, precision munitions, and drones instead of relying on any single capability. He also pointed out that Taiwan should rely more on firepower than manpower, because of its shrinking population, and use Industry 4.0 concepts to increase automation and reduce the burden on soldiers.Discussing military affairs in the political arena is ultimately about ensuring that the next generation can study art and literature with peace of mind, Su concluded, making national defense a necessity for Taiwan.