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Vehicle License Tax

A. Tax Scope

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 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.

B. Taxpayers

Owners or users of any form of transportation equipment subject to licensing hereunder are required to pay the vehicle license tax.

C. Tax Rates

The vehicle license tax is levied upon motor vehicles according to the following rate schedules:

Table of Rates for Small Passenger Vehicles
Cylinder Displacement (Cubic Centimeters)Annual Fee (NT$) for Small Passenger Vehicles (Seating 9 or Fewer)
PrivateCommercial
500 and below 1,620 900
501-600 2,160 1,260
601-1,200 4,320 2,160
1,201-1,800 7,120 3,060
1,801-2,400 11,230 6,480
2,401-3,000 15,210 9,900
3,001-4,200 28,220 16,380
4,201-5,400 46,170 24,300
5,401-6,600 69,690 33,660
6,601-7,800 117,000 44,460
7,801 and above 151,200 56,700

 

Tables of Rates for Motorcycles
Cylinder Displacement (Cubic Centimeters)Annual Fee (NT$) for Motorcycles
150 and below 0
151-250 800
251-500 1,620
501-600 2,160
601 -1,200 4,320
1,201-1,800 7,120
1,801 and above 11,230

 

Table of Rates for Large Passenger Vehicles and Commercial Vehicles
Cylinder Displacement (Cubic Centimeters)Annual Fee (NT$) for Large Passenger Vehicles (Seating 10 or More)Trucks
500and below - 900
501-600 1,080 1,080
601-1,200 1,800 1,800
1,201-1,800 2,700 2,700
1,801-2,400 3,600 3,600
2,401-3,000 4,500 4,500
3,001-3,600 5,400 5,400
3,601-4,200 6,300 6,300
4,201-4,800 7,200 7,200
4,801-5,400 8,100 8,100
5,401-6,000 9,000 9,000
6,001-6,600 9,900 9,900
6,601-7,200 10,800 10,800
7,201-7,800 11,700 11,700
7,801-8,400 12,600 12,600
8,401-9,000 13,500 13,500
9,001-9,600 14,400 14,400
9,601-10,200 15,300 15,300
10,201 and above 16,200 16,200
Note: The tractor portion of a tractor-trailer truck is taxed at a rate 30% higher than that for a comparably-sized truck.

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Introduction to local taxes is abstracted from” Guide to ROC Taxes 2011”.

 

 

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