The dawn of the birth of Covid-19 vaccines is emerging amid the harsh pandemic crisis. However, the question of who should be vaccinated in priority is becoming a troublesome issue to the governments have to confront. In this paper, we will apply the ethical principles of the utilitarianism and egalitarianism to sort out and explore the new vaccine allocation guidelines proposed by the World Health Organization, Centers for Disease Control and Prevention in the U.S., and the Ministry of Health and Welfare in Taiwan, and the principles of the distributive justice behind. Finally, we will propose some contextualized amendatory suggestions for the vaccine allocation principles and guidelines that suit Taiwan pandemics.