Commodity Tax Act Article 12
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; and2. 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.
中文原文 貨物稅條例第12條
車輛類之課稅項目及稅率如下：
一、汽車：凡各種機動車輛、各種機動車輛之底盤與車身、牽引車及拖車均屬之：
（一）小客車：凡包括駕駛人座位在內，座位在九座以下之載人汽車均屬之：1.汽缸排氣量在二千立方公分以下者，從價徵收百分之二十五。
2.汽缸排氣量在二千零一立方公分以上者，從價徵收百分之三十。
（二）貨車、大客車及其他車輛，從價徵收百分之十五。
（三）自中華民國一百十四年一月一日起至一百十八年十二月三十一日止購買身心障礙者復康巴士並完成新領牌照登記者，免徵貨物稅。
二、機車：凡機器腳踏車、機動腳踏兩用車及腳踏車裝有輔助原動機者均屬之，從價徵收百分之十七。
三、供研究發展用之進口車輛、附有特殊裝置專供公共安全與公共衛生目的使用之特種車輛、郵政供郵件運送之車輛、裝有農業工具之牽引車、符合政府規定規格之農地搬運車及不行駛公共道路之各種工程車，免徵貨物稅。
前項第三款所稱供研究發展用之進口車輛，指供新車種之開發設計、功能系統分析、測試或為安全性能、節約能源、防制污染等之改進及零組件開發設計等之進口汽車。
第一項第三款所稱附有特殊裝置專供公共安全與公共衛生目的使用之特種車輛如下：
一、專供公共安全使用之警備車、偵查勘驗用車、追捕提解人犯車、消防車及工程救險車等。
二、專供公共衛生使用之救護車、診療車、到宅沐浴車、灑水車、水肥車、垃圾車、消毒車、掃街車、溝泥車、沖溝車、捕犬車及空氣污染測定車等。
電動車輛及油電混合動力車輛，按第一項第一款及第二款稅率減半徵收。
但油電混合動力車輛以符合財政部公告之基準者為限。
自中華民國一百零四年二月六日起至一百十八年十二月三十一日止購買載運輪椅使用者車輛，且完成新領牌照登記者，免徵貨物稅。
前項免徵貨物稅之車輛，於完成新領牌照登記五年內，汽車所有人變更拆除載運輪椅使用者設備時，應補繳原免徵之貨物稅。
一、汽車：凡各種機動車輛、各種機動車輛之底盤與車身、牽引車及拖車均屬之：
（一）小客車：凡包括駕駛人座位在內，座位在九座以下之載人汽車均屬之：1.汽缸排氣量在二千立方公分以下者，從價徵收百分之二十五。
2.汽缸排氣量在二千零一立方公分以上者，從價徵收百分之三十。
（二）貨車、大客車及其他車輛，從價徵收百分之十五。
（三）自中華民國一百十四年一月一日起至一百十八年十二月三十一日止購買身心障礙者復康巴士並完成新領牌照登記者，免徵貨物稅。
二、機車：凡機器腳踏車、機動腳踏兩用車及腳踏車裝有輔助原動機者均屬之，從價徵收百分之十七。
三、供研究發展用之進口車輛、附有特殊裝置專供公共安全與公共衛生目的使用之特種車輛、郵政供郵件運送之車輛、裝有農業工具之牽引車、符合政府規定規格之農地搬運車及不行駛公共道路之各種工程車，免徵貨物稅。
前項第三款所稱供研究發展用之進口車輛，指供新車種之開發設計、功能系統分析、測試或為安全性能、節約能源、防制污染等之改進及零組件開發設計等之進口汽車。
第一項第三款所稱附有特殊裝置專供公共安全與公共衛生目的使用之特種車輛如下：
一、專供公共安全使用之警備車、偵查勘驗用車、追捕提解人犯車、消防車及工程救險車等。
二、專供公共衛生使用之救護車、診療車、到宅沐浴車、灑水車、水肥車、垃圾車、消毒車、掃街車、溝泥車、沖溝車、捕犬車及空氣污染測定車等。
電動車輛及油電混合動力車輛，按第一項第一款及第二款稅率減半徵收。
但油電混合動力車輛以符合財政部公告之基準者為限。
自中華民國一百零四年二月六日起至一百十八年十二月三十一日止購買載運輪椅使用者車輛，且完成新領牌照登記者，免徵貨物稅。
前項免徵貨物稅之車輛，於完成新領牌照登記五年內，汽車所有人變更拆除載運輪椅使用者設備時，應補繳原免徵之貨物稅。