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Vehicle License Tax

    Vehicle license tax is levied based on the different types of transportation equipment. Motor vehicles are classified as small passenger vehicles, large passenger vehicles, trucks, or motorcycles and graded based on their total cylinder displacement volume (cc), for which different tax rates are set. 

    Levy of Vehicle License Tax


    Scope of taxation: The owner or user of a transportation vehicle that uses public roads and rivers, notwithstanding whether the use is for public, private, or military purpose, shall apply to the local revenue service office for a vehicle license and pay the vehicle license tax, in addition to obtaining the required permits and paying the fees as provided under other laws. The aforesaid vehicle license may be substituted by a license plate issued by the transportation authorities, and hence no further vehicle license will be issued.


    Taxpayer: Owners or users of the transportation equipment (including automobiles, motorcycles, and ships) shall be the taxpayers of the vehicle license tax.


    Tax base: Total cylinder displacement volume of motor vehicles, that is, the product of the cross-sectional area of a cylinder times the piston stroke times the number of cylinders.


    Tax rates: Vehicle license tax shall be levied based on the type of transportation equipment. Except for motor vehicles which are taxed by category and total cylinder displacement volume grading in accordance with the attached tables in Article 6, the tax rates for other transportation equipment shall be set by the municipal or county (city) government, approved by the municipal or county (city) council, and reported to the Ministry of Finance for the record.