Highway Act Article 27
This English translation was last updated on 2025-12-19, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
To finance the expenditures required by highway maintenance, construction, and safety management, highway authorities may collect highway usage, maintenance, and safety management charges.The rate for vehicles using fuel shall not exceed 25% of the fuel import price or ex-factory price.The rate for non-fuel vehicles will be determined by the MOTC after consultation with the Ministry of Finance.Measures regarding the collection and distribution of highway usage, maintenance, and safety management charges are provided by the MOTC after consultation with the Ministry of Finance, and the distribution proportions of urban streets are decided by the MOTC after consultation with the Ministry of the Interior.
中文原文 公路法第27條
公路主管機關，為公路養護、修建及安全管理所需經費，得徵收公路使用養護安全管理費。
使用燃料車輛之徵收費率，不得超過燃料進口或出廠價格百分之二十五。
非使用燃料車輛之徵收費率，由交通部會商財政部另定之。
公路使用養護安全管理費之徵收及分配辦法，由交通部會商財政部定之；其有關市區道路部分之分配比例，由交通部會商內政部辦理之。
使用燃料車輛之徵收費率，不得超過燃料進口或出廠價格百分之二十五。
非使用燃料車輛之徵收費率，由交通部會商財政部另定之。
公路使用養護安全管理費之徵收及分配辦法，由交通部會商財政部定之；其有關市區道路部分之分配比例，由交通部會商內政部辦理之。