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.