Chapter 2 Tax Scope and Tax Rates
Article 5
Vehicle license tax shall be levied based on the type of transportation equipment. Except for motor vehicles which are taxed by their category and grade classified by total cylinder displacement volume or other power-operated vehicles and vessels which are taxed by their tonnage in accordance with Article 6 herein, the tax rates for other transportation equipment shall be set forth by the municipal or county (city) government, approved by the municipal or county (city) council, and reported to the Ministry of Finance for record.
The municipal or county (city) government is authorized to exempt completely electric-operated vehicles from the vehicle license tax for the following periods of time, and report them to the Ministry of Finance for record.
(1) Completely electric-operated vehicles: from January 6, 2012 to December 31, 2025.
(2) Completely electric-operated motorcycles: from January 1, 2018 to December 31, 2025.
Article 6
The vehicle license tax on all types of transportation equipment shall be levied according to the following provisions:
(1)Motor vehicles: Motor vehicles are classified into four categories – small passenger vehicles, large passenger vehicles, trucks, and motorcycles, and taxed according to the vehicle license tax rate charts for motor vehicles set forth herein (see attached tables).
(2)Vessels: The license tax for vessels over 5 tons will be NT$16,380 a year for commercial vessels, and NT$40,320 a year for non-commercial vessels; the license tax for vessels less than 5 tons will be NT$9,900 a year for commercial vessels, and NT$17,550 a year for non-commercial vessels.