To assist the government in successfully implementing the net-zero building policy, the study takes office buildings as the object of research and analyzes the relationship between the investment cost of energy-saving equipment and the energy efficiency score for the three key control factors of the new building energy efficiency labeling system (BERSn), namely, the energy efficiency of the building envelope (EEV), the energy efficiency of the lighting (EL), and the energy efficiency of the air-conditioning (EAC), and provides the optimal design strategy of the equipment cost-effectiveness of the investment. Firstly, this study establishes a benchmark for analyzing the cost of nearly-zero carbon office buildings to meet the current green building standard, i.e., EAC=0.8 and EL=0.8, and defines the conditions for analyzing the cost of nearly-zero carbon investment as EAC≦0.5 and EL≦0.5 (the energy saving rate ESR should be less than 0.5). Through the questionnaire of 28 air-conditioning experts, the cost unit price analysis of three levels of air-conditioning equipment and air-conditioning energy-saving technologies, namely basic, intermediate and advanced technologies, the most cost-effective and feasible nearly-zero-carbon air-conditioning solutions are formulated to ensure that the total efficiency of the air-conditioning equipment, ACE ≤ 0.8, and the total energy-saving rate of energy-saving technologies (α1 ~ α12) is ≧ 0.3 to master the air-conditioning increment cost. This increment cost is calculated based on the cost of optimal equipment and energy-saving technologies. The increment cost analysis is based on the optimal equipment and energy-saving technology costs, and the air conditioning increment ratio is 25.5~39.7%. Under the nearly-zero carbon lighting requirement level, the simulation found that under the condition of meeting the average illumination level of 500LUX, the LED flat panel lamp or T8 LED lamps (including the energy-saving label) can achieve the lighting level of EL≦0.5. There are seven cases of the floor area above ground floor and the project cost as a basis for calculating the nearly-zero program of air conditioning and lighting increment cost, the cost increment ratio of 0.60 ~ 1.50%, the payback period of about 2.8 ~ 7.7 years, the results show that Taiwan’s nearly-zero carbon design cost is lower mainly because of the energy-saving benefits of the building shell of the sub-tropical climate is limited, do not strengthen the shell design. Cost is not increased for building envelope and lighting; energy efficiency measures in the implementation of air-conditioning nearly-zero strategy, regardless of scale, irrespective of the air-conditioning form in the international comparison is meager, the very investment-effective policy can significantly reduce the resistance to promote the policy of nearly-zero building, it is worthwhile for the government and the community to encourage vigorously, but also to confirm that the EEWH-BERS can provide a logical, affordable and feasible solution to archived the needs of the market conditions.