OBJECTIVES: Healthcare systems all over the world struggle with increasing expenses, limitations of the financial resources of societies and organizational deficits. Although facing these generic problems the Taiwanese healthcare system has a high reputation amongst Asia. This research aims to analyze if and to what extent the aspects of the value-based healthcare concept of Micheal Porter designed for the US is currently implemented in Taiwan. METHODS: According to the framework of Porter the six fields of the value-based healthcare concept were identified and analyzed for the current Taiwanese healthcare system: Integrated practice units (IPU), evaluation of cost and outcomes on individual patient level, bundled payments, care delivery across facilities, geographical expansion and a common IT platform. The extent of potential gaps is described. RESULTS: Already 20 years ago the concept of IPUs was started in Taiwan. In the pilot project could be evaluated on a patient-level and showed lower cost combined with outcome benefits. Despite the success demonstrated for some pilot projects the concept was not yet rolled out. In contrary the evaluation of patient-level data was widely implemented in the system. The main gap in the claims review system is seen within the quality and the acceptance of the reviewers. Over the last decades Taiwan successfully moved to a bundled payment system. A geographical expansion and cross-sectoral care was reached mainly by telemedicine which brings access to medical care also in rural areas. The electronic database NHIA enables comprehensive analyses although continuous improvement is required. CONCLUSIONS: Taiwan could successfully implement all aspect of a value-based healthcare system over the last decades. First evaluations are very promising but relevant gap remain. Taiwan is seen as a flagship example for many other countries.