為實現淨零建築的目標，本研究採用建築能效評估系統（BERS）2024年版針對近幾年的新建集合住宅進行能效評估，並提出升級至1+級（近零碳建築）的策略與成本分析，此結果可作為開發商進行住宅節能規劃的參考，也能協助政府制定淨零碳排政策。在新建集合住宅方面分為兩種評估系統分別為R-BERSn和RP-BERSn，前者評估範圍包含住宿和共用空間；後者則是只評估共用空間，根據本研究54件案例的試算，R-BERSn的平均能效得分為73.3分（能效2級）；而RP-BERSn的平均能效得分為69.1分（能效3級），兩種評估系統的整體能效表現都優於4級（合格等級），但距離1+級（近零碳建築）仍然還有進步的空間。本研究發現熱泵熱水器、住宿空調、電梯、地下室送排風機和IH電磁爐都具有不錯的得分效益。在成本效益分析方面，當新建集合住宅升級至1+級（近零碳建築）的設備費用增幅低，總工程費用僅增加0.42%，在達到1+級的設備成本中，住宿空間的評估設備占67.9%，其中以住宿空調48.0%最高；當能效3級的住宅建築升級至1+級時，可節約電力20.9%與瓦斯6.16%；但在現行能源價格下，回收年限需約24年，若從能效1級升級至1+級時，回收年限則需約60年。透過成本分析得知並不需要增加太多成本就可達到1+級（近零碳建築），有助於國家淨零建築之推動。

To support Taiwan’s 2050 net-zero carbon goals, this study employs the 2024 Building Energy Rating System (BERS) to evaluate the energy performance of 54 newly built multi-family residential buildings. Two rating systems were applied: R-BERSn, assessing both living and shared spaces, and RP-BERSn, assessing only shared spaces. The average energy scores were 73.3 (level 2) for R-BERSn and 69.1 (level 3) for RP-BERSn—both exceeding the minimum qualified level 4 but falling short of the nearly-zero carbon standard (level 1+). The analysis identified key equipment that significantly contributes to energy efficiency, including heat pump water heaters, residential air conditioners, elevators, basement ventilation systems, and induction cooktops. On average, the share of cost attributed to residential-area equipment was 67.9%, with air conditioning being the largest contributor at 48.0%. Although the equipment upgrade required for achieving 1+ level increases costs by only 0.42% of total project expenses, the estimated energy savings of 20.9% in electricity and 6.16% in gas result in long payback periods—approximately 24 years when upgrading from level 3 and up to 60 years from level 1. Despite these economic limitations, the low additional cost demonstrates that achieving near-zero carbon status is technically feasible and offers a valuable policy reference for promoting energy-efficient residential construction.