(Taichung) Local Tax Bureau of Taichung City Government (hereinafter referred to as the Bureau) expressed that, for vehicles possessed and used by a mentally or physically disabled person, the local tax bureau where the vehicle was registered would proactively approve the vehicle license tax exemption if the total cylinder displacement volume of the vehicle was less than 2,400 c.c. The application for vehicle license tax exemption may also be filed by the owner who is mentally or physically disabled, but shall be limited to 1 vehicle only.

The Bureau further explained that, for vehicles with a total cylinder displacement volume of over 2,400 c.c., the tax would still be charged for the volume exceeding the tax exemption threshold. By taking a passenger vehicle as an example, the vehicle license tax for a vehicle of 2,400 c.c. is NT$11,230 and the NT$15,210 for a vehicle of 3,000 c.c. If the owner of a passenger vehicle of 3,000 c.c. applies for vehicle license tax exemption, he or she still needs to pay NT$3,980 (NT$15,210 - NT$11,230).
The Bureau reminded that, if the vehicle possessed and used by a mentally or physically disabled person changed the registration place to another county or city upon approval of the vehicle license tax exemption, there was no need to reapply for vehicle license tax exemption. If the tax is overpaid, the tax collection authority will refund the tax proactively to ensure the rights and interests of mentally or physically disabled people. if you have any vehicle license tax related problem, please call the free hotline on 0800-000321 or 04-22585000 Ext.1 for the Bureau’s Smart Customer Services Center, and our professional staff will be happy to assist you.