Taiwan: Commodity tax exemption for electric vehicles extended until 2030
The commodity tax exemption for electric vehicles has been extended until December 31, 2030.
The Ministry of Finance on December 23, 2025, announced the Legislative Yuan's approval of an amendment to article 12-3 of the Commodity Tax Act, extending the commodity tax exemption for electric vehicles until December 31, 2030.
The exemption applies to purchases from January 28, 2017, with electric passenger cars benefiting from a 50% tax reduction on taxable values exceeding TWD 1.4 million.
For more information, contact a KPMG tax professional in Taiwan:
Vincent Lin | vincentlin@kpmg.com.tw