Due to lack of indigenous conventional energy resources, renewable energy has become a potential alternative for Taiwan’s future energy supply. Numerous studies have recently emerged on renewable issues in Taiwan. However, studies that specifically consider effects of various influential parameters on evaluation and selection of renewable energy sources based on multi-criteria decision making (MCDM) approach under neutrosophic environment are still limited to some specific part of the renewable energy sources (RES). MCDM methods has become increasingly popular in solving the decision-making problems which involve multiple criteria. This study proposes an extension of MCDM approach to evaluate renewable energy sources, using the combination of Analytic Hierarchy Process (AHP) technique with the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method based on interval – valued neutrosophic sets.