The Jhushan Office of the National Taxation Bureau of the Central Area, Ministry of Finance, stated that in order to stimulate market demand, revitalize the automobile and motorcycle industries, and promote energy conservation and carbon reduction, the application period for Article 12-5 of the Commodity Tax Act has been extended until December 31, 2030. For the purchase of a passenger car with an engine displacement of 2,000 cc or below and completion of new registration, the commodity tax may be reduced by NT$50,000 per vehicle. For the purchase of a motorcycle with an engine displacement of 150 cc or below and completion of new registration during the same period, the tax may be reduced by NT$2,000 per vehicle. However, if the tax payable on the vehicle is less than NT$50,000 (cars) or NT$2,000 (motorcycles), the tax reduction shall be capped at the amount of tax payable.

The office further explained that for scrapped or exported passenger cars, light trucks, or dual-purpose passenger/cargo vehicles that have been registered for at least one year and were manufactured more than 10 years ago, if a new vehicle of the types listed above is purchased and newly registered within six months before or after the scrapping or export date, the commodity tax reduction may be up to NT$100,000 per new vehicle. For motorcycles of 150 cc or below that have been in service for more than four years and are scrapped or exported, if a new motorcycle is purchased and newly registered within six months before or after the scrapping or export date, the commodity tax reduction may be up to NT$6,000 per new motorcycle.

The office urges the public to apply to the manufacturers as soon as possible if they meet the above conditions to ensure their own tax rebate rights.

If you have any questions, please call our toll-free service number 0800-000321 for consultation, and we will do our best to serve you.

Contact person: Sales Tax Section, Mr. Huang 
Tel: (049)2641914 ext.304.