This research uses the Meta-Frontier Data Envelopment Analysis to explore the green GDP efficiency index of Taiwan's county and city governments in 2015. The CRS, VRS, SE levels of Taiwan's county and city governments are on average 0.9204, 0.9594 and 0.9593, respectively. During the sample period, the inefficiency of the green GDP scale of the Meta-Frontier of the Taiwan's county and city governments is the main source of inefficiency in the green GDP of Taiwan's county and city governments.