THE HIDDEN IMPACT OF CONFIDENTIAL REBATES ON HEALTH TECHNOLOGY ASSESSMENT: A COST-EFFECTIVENESS CASE STUDY IN TAIWAN

Author(s)

Chen-Han Chueh, PhD1, Hsiao-Ling Chen, MS2, Li-Jiuan Shen, PhD3, Yi-Wen Tsai, PhD2.
1University of California San Diego, San Diego, CA, USA, 2National Yang Ming Chiao Tung University, Taipei, Taiwan, 3National Taiwan University, Taipei, Taiwan.
OBJECTIVES: Since 2012, Taiwan’s National Health Insurance (NHI) has used confidential rebate-based managed entry agreements (MEAs) to reduce the budget impact of innovative drugs, particularly cancer therapies. Annual rebates increased from NT$7.9 million to NT$55.7 million in 2021. However, the confidentiality of MEAs may affect stakeholder decision-making. This study uses advanced intrahepatic cholangiocarcinoma as a case study to illustrate how confidential rebates for comparators can influence economic evaluations of new drugs.
METHODS: A three-state partitioned survival model evaluated the lifetime cost-effectiveness of futibatinib versus NHI-reimbursed pemigatinib. Efficacy inputs were derived from digitized progression-free and overall survival curves from FOENIX-CCA2 and FIGHT-202. Futibatinib’s price was estimated from pemigatinib’s listed price using UK price ratios. Utility, disutility, and other direct medical costs were sourced from the literature. The willingness-to-pay threshold was three times Taiwan’s 2023 GDP per capita (NT$3,023,055). Five scenarios assumed pemigatinib’s pharmaceutical cost to be 90% to 50% of the base-case value, reflecting potential confidential rebates under the MEA. Deterministic and probabilistic sensitivity analyses were performed.
RESULTS: Compared with pemigatinib, futibatinib increased costs by NT$498,059 and QALYs by 0.17, resulting in a positive incremental net monetary benefit (INMB) of NT$7,264 and a 52.4% probability of cost-effectiveness. With a simulated 10% rebate for pemigatinib, futibatinib’s incremental cost rose to NT$633,655, the INMB became negative (−NT$128,332), and the probability of cost-effectiveness fell to 48.2%. As the simulated rebate increased from 20% to 50%, the INMB declined further, ranging from −NT$263,928 down to −NT$670,716.
CONCLUSIONS: Failing to account for confidential comparator rebates under MEAs in health technology assessment may overestimate the value of a new drug, mislead stakeholder expectations, and distort policy decisions. In the absence of a predictable rebate range or consistent rebate principles, scenario analysis is essential to inform new drug valuation and decision-making by both industry and policymakers.

Conference/Value in Health Info

2026-11, ISPOR Europe 2026, Vienna, Austria

Value in Health, Volume 29, Issue 12S

Code

EE72

Topic

Economic Evaluation, Health Policy & Regulatory, Health Technology Assessment

Disease

Oncology, Personalized & Precision Medicine, Rare & Orphan Diseases

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