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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Commodity Tax Act
Article 12
Content:
Taxable items and tax rates for vehicles are as follows:
1.Automobiles: including all kind of automobiles, chassis and bodies of automobiles, tractors and trailers.
(1)Passenger sedans with less than 9 seats(including driver seat):
(i)Cylinder volume not exceeding 2,000cc: taxed on an ad valorem basis at 25%.
(ii)Cylinder volume exceeding 2,001cc: taxed on an ad valorem basis at 35%. From the same day of the sixth year after the implementation of this Article, the ad valorem tax rate shall be reduced to 30%.
(2)Trucks, buses and other vehicles: taxed on an ad valorem basis at 15%.Low chassis buses, gas buses, hybrid oil and electric buses, electric buses, and rehabilitation buses for the disabled which were purchased and for which registration is completed within 5 years from 5 June 2014 shall be exempted from commodity tax.
(3)Vehicles imported for use in technical research and development, special purpose vehicles equipped with devices for exclusive use in security control and/or sanitary activities, mail transportation vehicles, tractors equipped with farming equipment, cargo trucks/cars for exclusive use in farm land, and engineering vehicles not running on public roads are exempt form tax.
2. Motorcycles:including Motorcycles, mopeds and cycles fitted with an auxiliary motor are taxed on an ad valorem basis at 17%.
The “vehicles imported for use in technical research and development” depicted in Item 1.(3)of the first paragraph mean vehicles imported for the purpose of new model development and design, functional system analysis, testing, improvement in terms of safety performance, energy conservation, or pollution control, or development and design of parts and components.
“Special purpose vehicles equipped with devices for exclusive use in security control and/or sanitary activities” described in Item 1.(3)of the first paragraph include the following:
1.Police cars, cars used in investigation and inspection, cars used in chasing and transporting criminals and suspects, fire engines, and breakdown lorries used for public safety purposes; and
2.Ambulances, medical vehicles, spraying lorries, cesspool emptiers, garbage collectors, sanitizing vehicles, street sweepers, sewer and catch basin cleaning lorries, sewer cleaning lorries, dog catching vehicles, and air quality testing vehicles used for public health purposes.
Electric-powered automobiles and motorcycles and hybrid electric vehicles are taxed at one-half (1/2) of the statutory tax rates. 
Hybrid electric vehicles shall be in conformity with the standard announced by the Ministry of Finance.
Wheelchair accessible vehicle which conforms to the Vehicle Safety Test Standard and were purchased within 5 years from 22 January 2015 shall be exempted from the commodity tax.
However, owner of the tax-exempt vehicle in the preceding paragraph for which registration was completed within 5 years must pay the original commodity tax when the vehicle is changed and teared down the equipment for carrying wheelchair.
Visitor:2  Update:2018-04-25

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