Washington has long been Taipei’s most important ally and biggest arms supplier -- angering Beijing, which claims Taiwan as part of its own territory.
The M1A2s are the first new tanks to be delivered to Taiwan in 30 years, the semi-official Central News Agency said.
Abrams tanks, which are among the heaviest in the world, are a mainstay of the US military.
China’s foreign ministry on Monday urged the United States to “stop arming Taiwan... and supporting Taiwan independence forces”.
“China will firmly defend its national sovereignty, security and territorial integrity.”
Taiwan requested the state-of-the-art M1A2 tanks in 2019, allocating the equivalent of more than $1.2 billion for them. The rest of the order is expected to be delivered in 2025 and 2026, an army official told AFP.
The backlog now exceeds $21 billion, according to Washington think tank Cato Institute.
Taipei allocated a record $19 billion for 2024 and next year’s budget is set to hit a new high as it seeks to bolster its defence approach.
Taiwanese authorities said last week that China had held its biggest maritime drills in years, with around 90 ships deployed from near the southern islands of Japan to the South China Sea.
Beijing did not confirm the drills and its defence ministry did not say whether the manoeuvres had taken place when asked at a press conference on Friday.
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