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.
Owners or users of any form of transportation equipment subject to licensing hereunder are required to pay the vehicle license lax.
The vehicle license tax is levied upon motor vehicles according to the following rate schedules:
|Annual Fee (NT$) For Small Passenger
Vehicles seating 9 or fewer)
|500 and below||1,620||900|
|7801 and above||151,200||56,700|
|Annual Fee (NT$)
for Large passenger Vehicles
(seating 10 or more)
|500 and below||-||900|
|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.|