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Vehicle License Tax

  • Date: 2018-04-04
  • Issued by: Local Tax Bureau

Tax Scope

The owner of any form of transportation equipment using public roads or rivers, notwithstanding whether the use is for public private or military purposes, must apply to the tax authorities for an appropriate vehicle license and pay the tax due.

Public roads and rivers are defined as those roads and rivers open for public use.

Transportation equipment is defined as vehicles and vessels. At present, vessels used for transportation purposes and non-motorized vehicles are not subject to the collection of a vehicle license tax.

Taxpayers

Owners or users of any form of transportation equipment subject to licensing hereunder are required to pay the vehicle license lax.

Tax Rates

The vehicle license tax is levied upon motor vehicles according to the following rate schedules:¡@

Rate Chart For Small Passenger Vehicles
Cylinder Displacement

(Cubic Centimeters)

Annual Fee (NT$) For Small Passenger

Vehicles seating 9 or fewer)

PrivateCommercial
500 and below1,620900
501-6002,1601,260
601-12004,3202,160
1201-18007,1203,060
1801-240011,2306,480
2401-300015,2109,900
3001-420028,22016,380
4201-540046,17024,300
5401-660069,69033,660
6601-7800117,00044,460
7801 and above151,20056,700

Rate Chart For Motorcycles
Cylinder Displacement

(Cubic Centimeters)

Annual Fee (NT$)

For Motorcycles

150 and below0
151-250800
251-5001,620
501-6002,160
601-12004,320
1201 - 18007,120
1801 and above11,230
Rate Chart For Large Passenger and Trucks Vehicles
Cylinder Displacement

(Cubic Centimeters)

Annual Fee (NT$)

for Large passenger Vehicles

(seating 10 or more)

Trucks
500 and below-900
501-6001,0801,080
601-12001,8001,800
1201-18002,700 2,700
1801-24003,600 3,600
2401-30004,500 4,500
3001-36005,400 5,400
3601-42006,300 6,300
4201-48007,200 7,200
4801-5400 8,100 8,100
5401-6000 9,000 9,000
6001-6600 9,900 9,900
6601-7200 10,800 10,800
7201-7800 11,700 11,700
7801-8400 12,600 12,600
8401-9000 13,500 13,500
9001-9600 14,400 14,400
9601-10200 15,300 15,300
10201 and above 16,200 16,200
Note: tde tractor portion of tractor trailer trucks is taxed at a rate 30% higher tdan tdat for a comparable-sized truck.  

  • Date : 2011-11-16
  • Hit: 60
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