The Ministry of Finance states that in order to enhance the willingness of consumers to purchase completely electric-operated automobiles or motorcycles (hereinafter referred to as electric vehicles), the Legislative Yuan passed on its third reading the draft of the amendment to Article 12-3 of the Commodity Tax Act submitted by the Executive Yuan for review by the Legislative Yuan, on December 23, 2025. The key point of this amendment is to extend the tax exemption for electric vehicles for five years, until December 31, 2030.

According to the above Article 12-3 of the Commodity Tax Act, a person who buys an electric vehicle and completes registration will not be subject to the commodity tax between January 28, 2017, and December 31, 2030. However, the exempted tax amount of the electric-operated passenger sedans shall be limited to NT$1.4 million taxable value; the excessive portion is not exempted (subject to a 50% commodity tax reduction).

The Ministry of Finance emphasizes that the amendment would help Taiwan enhance its achievement of 2030 vehicle electrification goal, advance its long-term vision of net zero emissions by 2050, encourage the use of low-emission electric vehicles, speed up the development of the electric vehicle industry, and boost sustainable growth, in line with international trends.

Press Release Contact: Mr. Yu, Section Chief 
Phone: +886-2-2322-8139