Picea morrisonicola, the Taiwan spruce, is a species of conifer in the family Pinaceae.

It is the southernmost species of spruce in the world, being spread near the Tropic of Cancer, and, subsequently, is only thought to be hardy to USDA Zone 8.

Taiwan spruce is a large tree, up to 50 m (160 ft) in height and 1.5 m (4 ft 11 in) in diameter.

It grows at altitudes of about 2,000–2,500 m (6,600–8,200 ft) in the Central Mountain Range in ravines and mountain slopes, usually mixed with other trees.

Populations have declined because of overexploitation.