The government devised the offshore wind promotion strategy with 3 phases, which include Demonstration Incentive Program, Zone Application for Planning, and Zonal Development. The demonstration incentive program was announced in 2012, and three projects have been selected accordingly. Then, the Directions of Zone Application for Planning (DZAP) was announced in 2015. More than 20 projects have applied for the DZAP, and they are required to pass environmental impact assessments (EIA) to obtain the first step approval for construction. However, the impact of underwater noise on marine mammal during construction and operation phases are very complex. The key issue is that the underwater noise monitoring method has no international standards and it is difficult to measure sufficient and valid data at sea. Moreover, EIA needs very detailed planning and comprehensive preparation to obtain data and analyze the impact assessment from underwater noise. More than 10 countries in Europe already installed offshore wind farms and employ different assessment methods for underwater noise impact. The requirement of the German government’s technical guidelines for underwater noise monitoring and assessment is most rigid and strict. Since 2008, the EU has proposed the “Good Environmental State (GES)” framework for the member states to achieve requirements for the offshore wind energy development monitoring and evaluation. The United States announced the Marine Mammal Acoustic Technical Guidance in 2016, which provides several acoustic thresholds on different species of marine mammal. This study will discuss the latest international technical guidelines for underwater noise monitoring and assessment. Finally, we carried out the report included the applicable method of underwater noise monitoring and assessment based on the development of offshore wind farms in Taiwan.