The owner of any form of transportation equipment using public roads or rivers, regardless of purpose, must apply to the tax authorities for appropriate vehicle licenses and pay taxes due.
The taxpayers of the vehicle license tax are the owners or users of transportation equipment.
The Amendments to Articles 5 and 25 of the Vehicle License Tax Act were promulgated on December 30th, 2021. Article 5 provides that the municipal or county (city) government is authorized to extend the period of the vehicle license tax exemption of completely electric-operated vehicles and motorcycles to December 31, 2025.
The following is a schedule of annual vehicle license taxes in each category:
| Category | Subcategory | Vehicle License Tax | Remarks |
|---|---|---|---|
| Small passenger vehicles ( Seating 9 or fewer ) |
Private | Cylinder displacement volume up to 3,000 cc: NT$1,620~NT$15,210 Cylinder displacement volume 3,001 cc or more: NT$28,220~NT$151,200 Maximum horsepower up to 322HP (326.8PS): NT$1,620~NT$15,210 Maximum horsepower 322.1HP(326.9PS) or more: NT$28,220~NT$117,000 |
1. The vehicle license tax is calculated based on the cylinder displacement volume or other power-sourced vehicles. 2. The vehicle license tax shall be collected in April each year; however, one-half of the tax on commercial vehicles may be paid during the normal collection period and the remainder paid in October of the same year. 3. The tax rate for small vehicles for private or commercial use shall be the same as that for small passenger vehicle for private use. 4. The tractor portion of a tractor-trailer truck is taxed at a rate 30% higher than that for a comparably-sized truck. |
| Commercial | Cylinder displacement volume up to 3,000 cc: NT$900~NT$9,900 Cylinder displacement volume 3,001 cc or more: NT$16,380~NT$56,700 Maximum horsepower up to 322HP (326.8PS): NT$900~NT$9,900 Maximum horsepower 322.1HP(326.9PS) or more: NT$16,380~NT$44,460 |
||
| Motorcycles | Based on cylinder displacement volume: NT$0~NT$11,230 Based on horsepower: NT$0~ NT$7,120 |
||
| Large passenger vehicles ( seating 10 or more ) |
Based on cylinder displacement volume: NT$1,080~NT$16,200 Based on horsepower: NT$4,500~ NT$15,300 |
||
| Trucks | Based on cylinder displacement volume: NT$900~NT$16,200 Based on horsepower: NT$4,500~ NT$15,300 |
||
| Vessels | Commercial | Less than 5 tons: NT$9,900 5 tons or more: NT$16,380 |
N/A |
| Non-commercial | Less than 5 tons: NT$17,550 5 tons or more: NT$40,320 |
N/A |
Source: MOF
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