To stimulate the automotive market, boost related industries, and support energy-saving and carbon-reduction efforts, the　government has extended the existing tax refund program for replacing old vehicles with new ones to December 31, 2030. In addition, from September 7, 2025 to December 31, 2030, buyers of newly purchased vehicles may enjoy a reduction in commodity tax as follows:
Up to NT$50,000 tax reduction for each new passenger car with an engine displacement of 2,000 cc or below.
Up to NT$2,000 tax reduction for each new motorcycle with an engine displacement of 150 cc or below.
     The program has been received with public enthusiasm. Many buyers of new vehicles have called to inquire about how to apply for the tax refund.
     The National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance explained that purchasers of new small vehicles who complete vehicle registration and obtain new license plates between September 7, 2025 to December 31, 2030 may apply for the tax refund through the manufacturer or importer. The applicant should submit a copy of the vehicle registration certificate and a copy of the commodity tax payment certificate to the local National Taxation Bureau or Customs.
     Buyers of new vehicles who wish to check the progress of their refund application can visit the Chinese version of the eTax Portal, Ministry of Finance online 
     If there are further questions, please call the toll-free number 0800-000321, or contact the regional taxation bureau, its branches or offices for further information and consultation.
〔Contact person: Ms. Lee, Sales Tax Division; Tel: (03)3396789, ext. 1290〕