Commodity Tax Act｜第 12 條｜賦稅｜Act｜In Force
第 二 章｜財政部｜v1.0
Last Amended: 2025-12-30
Taxable items and tax rates for vehicles are as follows: 1. Automobiles: including all kinds of automobiles, chassis and bodies of automobiles, tractors and trailers: (1) Passenger sedans with fewer than 9 seats (including driver seat): i Cylinder volume 2,000cc or less: taxed on an ad valorem basis at 25%. ii Cylinder volume 2,001cc or above: taxed on an ad valorem basis at 30%. (2) Trucks, buses, and other vehicles: taxed on an ad valorem basis at 15%. (3) From January 1, 2025, to December 31, 2029, rehabilitation buses for the disabled that are purchased and registered are exempt from tax. 2. Motorcycles: including motorcycles, mopeds, and cycles fitted with an auxiliary motor are taxed on an ad valorem basis at 17%. 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 farmland, and engineering vehicles not running on public roads are exempt from tax. “Vehicles imported for use in technical research and development” depicted in Subparagraph 3 of the first paragraph means 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 Subparagraph 3 of the first paragraph includes 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, mobile-shower vehicles, spraying lorries, cesspool emptiers, garbage collectors, sanitizing vehicles, street sweepers, sewer and catch-basin cleaning trucks, 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 MOF. From February 6, 2015, to December 31, 2029, wheelchair accessible vehicles that are purchased and registered are exempt from tax. However, owners of the tax-exempt vehicle in the preceding paragraph who remove the equipment for carrying wheelchairs within 5 years must pay the original commodity tax.