First described in 1908 by Bunzō Hayata as a variety of Abies mariesii, a high-mountain fir native to Japan; the next year it was elevated to species rank by Tokutarô Itô.

It is a high-mountain species occurring in northern and central Taiwan at elevations between 2400 and 3800 m in association with other temperate plants, dominantly conifers, including Juniperus formosana var.

[2] Taiwan fir is a small to medium-sized tree sometimes reaching a height of 35 m and trunk diameter of 1 m. Initially, the bark is scurfy or scaly, lenticellate, later detaching in elongated plates.

The needles are 1–2.8 cm long, pruinose, with stoma-lines above and 2 stomatal bands below.

It has rather small cones 5–7.5 cm long, cylindrical or conical-cylindrical, dark blue, with included bracts.