Global warming and climate change have led to extreme changes in climatic conditions in recent years. The Taiwan government designates the construction of the Kinmen County as low carbon islands, to promote the operation of 100 electric motorcycles and battery demonstration. This study combined with island tourism, after boarding the island, visitors can rent electric motorcycles from the passenger service center and coordinate with the island tour map to show the location of the battery exchange points, so as to facilitate the search. During the operation, the amount of electric motorcycle lease is 15,551 times, the total mileage of motor vehicle is 284,404 km, the number of battery exchange is 622 times, the lease income is about NT$900,000. To reduce carbon and economic benefits of the assessment, compared to the motorcycles (50 c.c), electric motorcycles (EM 100) can reduce the carbon emissions by 8,726 kg, reducing energy costs of NT$422,594.