A passenger vehicle, with below 2000 cubic centimeter cylinder air displacement as provided in Sub-item 1-1 under Item 1 ,Paragraph 1 of Article 12 includes completely electric-operated passenger vehicle with maximum horsepower below 208.7 British system or 211.8 metric system. A passenger vehicle, with 2001 cubic centimeter cylinder air displacement as provided in Sub-item 1-2 under Item 1 of the same article includes completely electric-operated passenger vehicle with maximun horsepower above 208.8 British system or 211.9 metric system.
From 28 January 2017 to 31 December 2021, a person who purchases a completely electric-operated automobiles or motorcycles and completed registration shall be exempted from the Commodity Tax. However, the exempted tax amount shall be limited to NT $ 1.4 million taxable value, the excessive portion is not exempted.
The Executive Yuan may, in 6 months before the exemption period expired , decide to extend or terminate the exemption period based on actual situation.