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$) for Small Passenger Vehicles (Seating 9 or Fewer) |
| Private |
Commercial |
| 500 and below |
1,620 |
900 |
| 501-600 |
2,160 |
1,260 |
| 601-1,200 |
4,320 |
2,160 |
| 1,201-1,800 |
7,120 |
3,060 |
| 1,801-2,400 |
11,230 |
6,480 |
| 2,401-3,000 |
15,210 |
9,900 |
| 3,001-4,200 |
28,220 |
16,380 |
| 4,201-5,400 |
46,170 |
24,300 |
| 5,401-6,600 |
69,690 |
33,660 |
| 6,601-7,800 |
117,000 |
44,460 |
| 7,801 and above |
151,200 |
56,700 |
Tables of Rates for Motorcycles
| Cylinder Displacement (Cubic Centimeters) |
Annual Fee (NT$) 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. |
Introduction to local taxes is abstracted from” Guide to ROC Taxes 2011”.