American-Made M1 Abrams Tanks Are Right on China’s Doorstep in Taiwan

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Key Points: Taiwan has received its first batch of U.S.-made M1A2T Abrams tanks (a variant of the original M1 Abrams tank) as part of a $2 billion arms deal approved in 2019. The delivery includes 38 tanks, with 42 more arriving in 2025 and the remainder by 2026.

-The M1A2T, a variant of the SEPv3 Abrams, features a 120mm smoothbore gun, upgraded power systems, and export-specific armor.

-Though lacking depleted uranium armor and advanced Trophy APS, the M1A2T remains a significant upgrade over Taiwan’s aging M60A3 fleet.

-Beijing condemned the delivery, urging adherence to the one-China principle. Despite Chinese criticisms, the Abrams enhances Taiwan’s defensive capabilities in the face of growing tensions.

M1 Abrams Tanks Are Now in Taiwan 

The self-ruling island of Taiwan – which Beijing views as a breakaway province that will be returned to mainland control and by force if necessary – is on track to see its military greatly enhanced. This month, it received its first batch of M1A2T Abrams main battle tanks (MBTs) from the United States.

The Taiwanese Ministry of National Defence (MND) announced on Monday that 38 out of 108 MBTs on order arrived at Taipei on Sunday and were subsequently delivered to the Republic of China Army’s (RoCA’s) Army Armor Training Command, located in Hsinchu on the island’s northwest.

An additional 42 MBTs will be delivered by the end of 2025, while the remaining 28 will be delivered in 2026.

The M1A2T is a variant of the M1A2 SEPv3 that was offered for sale to Tapei in early 2019, and which received approval by the U.S. State Department in July 2019 during the first Trump administration.

The Defense Security Cooperation Agency (DSCA), which facilitated the sale of the tanks, put the value of the vehicles and related equipment and support at an “estimated cost of $2 billion.”

According to international military analyst firm Janes, which cited its Janes Land Warfare Platforms: “Armoured Fighting Vehicles, the M1A2T variant of the M1 Abrams is fitted with a 120 mm smoothbore gun and bespoke gas-turbine engine. The M1A2T resembles the Abrams System Enhancement Package version 3 (SEPv3) and has been designed to meet RoCA requirements. The M1A2T has a reconfigured turret with unspecified modifications to its survivability, a modified electrical system and auxiliary power unit, and a new ammunition datalink.”

It has also been speculated that the depleted uranium armor was replaced with foreign military sales (FMS) export armor. At the same time, the Taiwanese models also likely lack the Israeli-made Trophy APS system.

As Military Watch magazine noted, the lack of the DPA “significantly reduces armour protection levels for the vehicles, with Abrams tanks lacking depleted uranium armour having proven highly vulnerable to attacks using even relatively basic anti-tank weapons when deployed by the Iraqi Army and the Ukrainian Army.”

Despite that fact, the M1A2T is still a far more capable tank than the aging M60A3 tanks that Taipei has operated since the early 1990s.

Taiwan simply had limited options due to its “unique” relationship with mainland China, which explains why it was unable to adopt other tanks, such as the German Leopard 2, and even South Korea held back its K2 Black Panthers.

Taipei had long sought to acquire more modern MBTs and finally closed the deal with Washington five years ago.

Beijing Responds to M1 Abrams in Taiwan 

Even with a downgraded M1 Abrams, the fact that Washington approved the sale of tanks – along with at least four M88A2 armored recovery vehicles – has resulted in some ire from Beijing.

“We urge the US to adhere to the one-China principle … and stop arming Taiwan or supporting and encouraging separatist forces attempting to achieve independence through military means,” mainland Chinese foreign ministry spokesman Lin Jian told The South China Morning Post on Monday.

Even as Beijing has condemned the delivery of the tanks, some Chinese officials have downplayed their significance.

A M1A2 SEPV3 Abrams Tank fires at multiple range targets during a range warfighter exercise, April 11, 2021, Fort Hood, Texas. The visit with foreign allies allows the U.S. Army to boost interoperability of staff members and warfighting capabilities with the M1A2 SEPv3 Abrams Tank. (U.S. Army photo by Sgt. Melissa N. Lessard)

Wang Ya’nan, chief editor of the Beijing-based Aerospace Knowledge magazine, told the Chinese state-controlled Global Times on Sunday that the M1 Abrams shouldn’t be seen as a game changer for Taiwan, any more than it was for Ukraine – as the U.S. supplied 31 of the M1A2 models to Kyiv.

“The time has changed, and the combat patterns of the past are no more,” Wang explained.

However, the M1A2T is still a tank that an enemy would probably not want to face in combat. It may not be the most advanced tank, but it is still a capable and fast moving vehicle that can pack quite the punch.

Author Experience and Expertise: Peter Suciu

Peter Suciu is a Senior Editor focusing on defense issues for 19FortyFive. He has contributed to more than four dozen magazines, newspapers, and websites with over 3,500 published pieces over a twenty-year career in journalism. He regularly writes about military hardware, firearms history, cybersecurity, politics, and international affairs. Peter is also a Contributing Writer for Forbes and Clearance Jobs. You can follow him on X: @PeterSuciu – and on Bluesky: @petersuciu.bsky.social.