The National Taxation Bureau of the Northern Area (NTBNA) indicated that, in order to reduce carbon emissions and encourage the public to purchase electric vehicles, there are some tax exemptions for buying new electric vehicles. According to Article 12-3 of the Commodity Tax, before 31 December 2025, a person who purchases a completely electric-operated automobile and completes registration shall be exempted from the Commodity Tax. However, the exempted tax amount of the electric-operated passenger vehicle shall be limited to NT$1.4 million taxable value, the excessive portion is not exempted.
      The NTBNA further stated that, according to Item 4 of Article 12, a purchase of a completely electric-operated passenger vehicle, whose taxable value is over NT$1.4 million, is not only taxed at one-half (1/2) of the statutory tax rate but also is applicable for the commodity tax refund (which is limited to NT$50 thousand) in accordance with Article 12-5.
      The NTBNA would like to remind taxpayers that if there is any question, please call the toll-free number 0800-000321, or directly contact the national taxation bureaus, regional taxation branches, or offices for further information.

( Contact person for press release：Section Head Li of Sales Tax Division Tel：（03）3396789 ext. 1471 )