An analytical method for the determination of taurine content in infant formula for special medical purposes has been established using liquid chromatography-tandem mass spectrometry (HPLC-MS/MS). Samples were dissolved in double distilled water with constant shaking for 15 min for the purpose of taurine extraction, followed by protein precipitation with 5% metaphosphoric acid. The analyte was separated on an SAX column (2.1 mm × 150 mm, 3.5 μm) using gradient elution with a mobile phase containing 0.1% (V/V) formic acid in water and acetonitrile. The chromatographic separation was completed within 9 min. Thereafter, the analysis was performed using an electrospray ionization source in the positive ion mode with multireaction monitoring. As a result, good linearity was observed in the concentration range from 0.2 to 2.0 mg/L with correlation coefficient (R2) of greater than 0.999. The limit of detection (LOD) was 0.3 mg/100 g, and the limit of quantification (LOQ) was 1.0 mg/100 g. The average recoveries at three different spiked concentration levels ranged from 90.1% to 102.4% with relative standard deviation of 0.39%–3.30% (n = 6). This method is applicable to analyze the taurine content in infant formula for special medical purposes, owing to its good sensitivity, recovery, repeatability and stability.