This study is to explore the waste container recycling management fund (RMF) efficiency in Taiwan. In this paper, the technique involves two-stage approach. In the first stage, Data Envelopment Analysis (DEA) is applied to obtain the initial measures of RMF efficiency. As to the second stage, Tobit regression model is employed to investigate possible determinants on the RMF performance. Our empirical study results reveal that only the PVC, glass bottle and sanitation & pesticide waste container RMFs are relatively efficient units. There is still large room to improve for the rest of the RMF. Furthermore, Taiwan EPA’s lowering the recycling treatment fee rate and continuing the reward policy to consumers are two excellent ways to improve the RMF efficiency.