Commodity Tax Act Article 12-3
A passenger vehicle, with below 2000 cubic centimeter cylinder air displacement as provided in Item 1-1 of Subparagraph 1 of 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 Item 1-2 of Subparagraph 1 of Paragraph 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 January 28, 2017 to December 31, 2030, 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 of the electric-operated passenger vehicle shall be limited to NT$1.4 million taxable value, the excessive portion is not exempted.
中文原文 貨物稅條例第12-3條
第十二條第一項第一款第一目之1所定汽缸排氣量在二千立方公分以下之小客車，包括馬達最大馬力在二百零八．七英制馬力以下或二百十一．八公制馬力以下完全以電能為動力之電動小客車；同目之2所定汽缸排氣量在二千零一立方公分以上之小客車，包括馬達最大馬力在二百零八．八英制馬力以上或二百十一．九公制馬力以上完全以電能為動力之電動小客車。
自中華民國一百零六年一月二十八日起至一百十九年十二月三十一日止，購買完全以電能為動力之電動車輛並完成登記者，免徵該等車輛應徵之貨物稅。
但電動小客車免徵金額以完稅價格新臺幣一百四十萬元計算之稅額為限，超過部分，不予免徵。
自中華民國一百零六年一月二十八日起至一百十九年十二月三十一日止，購買完全以電能為動力之電動車輛並完成登記者，免徵該等車輛應徵之貨物稅。
但電動小客車免徵金額以完稅價格新臺幣一百四十萬元計算之稅額為限，超過部分，不予免徵。