Vehicle License Tax for private vehicles is paid annually between April 1 and April 30, collected by local municipal revenue offices; the former "automobile fuel usage fee" has been officially renamed the "highway maintenance and safety management fee" (abbreviated as the highway maintenance fee), paid annually for private passenger cars and motorcycles between July 1 and July 31, collected by highway motor vehicles supervisory authorities. Motorcycles with an engine displacement of 150cc or less are exempt from Vehicle License Tax, but the highway maintenance fee remains payable, such as NT$450 annually for 51cc to 125cc models.
Warning: These represent two separate fiscal obligations collected by two different government agencies across two different calendar months; paying one does not satisfy the other. Motor vehicle portals and payment notices have transitioned to using the official title "highway maintenance fee." Actual levy amounts and payment windows remain subject to official tax bills, the Motor Vehicles Office portal, and revenue service announcements.
Differences Between License Tax and Highway Maintenance Fees
| Evaluation Item | Vehicle License Tax | Highway Maintenance Fee (Formerly Fuel Fee) |
|---|
| Statutory Basis | Vehicle License Tax Act | Highway Act Article 27, Highway Maintenance Fee Collection and Allocation Regulations |
| Levying Agency | Municipal and county tax revenue services, such as Taipei Revenue Service | Highway Bureau commissioned by Ministry of Transportation and Communications, via Motor Vehicles Offices |
| Payment Window (Private Cars/Bikes) | One month starting April 1 annually (motorcycles above 151cc only) | July 1 through July 31 annually, levying the full calendar year |
| Commercial Fleet Vehicles | Paid in two half-year cycles in April and October | Collected quarterly in March, June, September, and December |
| Calculation Methodology | Based on engine displacement tiers; electric vehicles assessed by motor horsepower | Based on monthly estimated consumption by displacement: NT$2.5 per liter for gasoline, NT$1.5 for diesel |
| Electric Vehicle Provisions | Local authorities may grant exemptions (electric cars and bikes through December 31, Year 119 / 2030); Taipei exempts through Year 119 | Collection regulations provide statutory exemptions for electric passenger automobiles |
| Late Payment Sanctions | 1% late penalty for every 3 days overdue up to 10%; transferred for compulsory execution after 30 days | Formal cure notice issued; cumulative arrears of NT$900 or more trigger NT$300 to NT$3,000 fines and vehicle registry freezes |
The statutory name change from fuel fee traces to the presidential promulgation amending Article 27 of the Highway Act on December 19, Year 114 (2025); the underlying administrative rules were renamed on May 21, Year 115 (2026). The highway maintenance fee is an administrative flat fee based on engine capacity rather than actual fuel pumped. To compare pump prices, check Nearby Gas Station Fuel Prices.
How Much Do Motorcycles Pay Annually?
Motorcycle license taxes are determined by Schedule 3 of Article 6 of the Vehicle License Tax Act, whereas highway maintenance fees follow Schedule 2 of the collection regulations. Displacement tiers compare as follows:
| Motorcycle Displacement | Vehicle License Tax (April) | Highway Maintenance Fee (July) |
|---|
| 50cc and below | NT$0 | NT$300 |
| 51cc to 125cc | NT$0 | NT$450 |
| 126cc to 150cc | NT$0 | NT$600 |
| 151cc to 250cc | NT$800 | NT$600 |
| 251cc to 500cc | NT$1,620 | NT$900 |
| 501cc to 600cc | NT$2,160 | NT$1,200 |
| 601cc to 1,200cc | NT$4,320 | NT$1,800 |
How Much Do Private Passenger Cars Pay Annually?
For standard gasoline-powered private passenger automobiles, annual payments combine April license taxes with July maintenance fees across common capacity brackets:
| Engine Displacement Tier | Vehicle License Tax (April) | Highway Maintenance Fee (July) | Combined Annual Total |
|---|
| 601 cc to 1,200 cc | NT$4,320 | NT$4,320 | NT$8,640 |
| 1,201 cc to 1,800 cc | NT$7,120 | NT$4,800 | NT$11,920 |
| 1,801 cc to 2,400 cc | NT$11,230 | NT$6,180 | NT$17,410 |
| 2,401 cc to 3,000cc | NT$15,210 | NT$7,200 | NT$22,410 |
Payment Channels: Online and In-Person Options
Paying Vehicle License Tax (April):
- Bring your paper payment bill to commissioned financial institutions or pay via the national online tax payment portal.
- Scan the QR-Code or three-segment barcode on the bill using mobile payment apps, digital wallet platforms, or the TaipeiPASS app.
- Lost bills: in Taipei, request replacements at revenue branch offices, Motor Vehicles Office (監理站) tax desks in Taipei or Shilin, or log into the local tax e-filing portal using vehicle plates and unified ID numbers.
Paying Highway Maintenance Fees (July):
- Online: use the Motor Vehicles Office portal or mobile app to pay via credit card or demand savings accounts.
- Over-the-counter: present paper bills at banks, post offices, convenience stores (統一, 全家, 萊爾富, 來來), or motor vehicles station cashier windows.
- Telephone voice transfer: dial 412-1366 with service code 169#.
- e-Bill nationwide payment portal or ATM transfer entering the payment slip clearance code.
- Direct debit agreements and electronic bills: apply via the Motor Vehicles Office portal for annual paperless notifications every July.
For regulatory vehicle checks and violation clearances, refer to our guides on Vehicle Periodic Inspection Schedules and Traffic Ticket Online Lookup and Payment.
Penalties for Overdue Payments: Surcharges and Fines
- License Tax late surcharges: Under Article 25 of the Vehicle License Tax Act and Article 20 of the Tax Collection Act, a 1% surcharge is added for every 3 days overdue, capped at 10%; claims overdue past 30 days are transferred for compulsory administrative enforcement.
- Driving with unpaid tax: Under Article 28, operating an overdue vehicle on public roadways after the surcharge window incurs retroactive tax payment alongside fines up to 1 times the payable tax.
- Driving suspended vehicles: Operating vehicles with suspended, cancelled, or surrendered license plates on public roads incurs back tax and fines up to 2 times payable taxes.
- Highway maintenance fee arrears: Under Article 75 of the Highway Act, failing to pay following formal notification where arrears reach NT$900 or more incurs administrative fines of NT$300 to NT$3,000, and freezes vehicle registry modifications and license plate renewals.
Frequently Asked Questions
Are fuel fees and highway maintenance fees the identical levy?
Yes. The Motor Vehicles Office confirms the former automobile fuel usage fee was formally renamed the highway maintenance and safety management fee under Highway Act amendments enacted December 19, Year 114 (2025), levied annually on private vehicles between July 1 and July 31.
What should I do if I discover July maintenance fees remain unpaid?
Log into the Motor Vehicles Office portal to query outstanding fees and pay online immediately. Under Highway Act Article 75, ignoring formal notice when arrears reach NT$900 triggers statutory fines and freezes vehicle title transfer services.
Can individuals with disabilities claim license tax exemptions?
Under Article 7 Paragraph 1 Item 8 of the Vehicle License Tax Act, vehicle owners holding disability certificates and driving licenses qualify for exemptions limited to 1 vehicle per person; displacement exceeding 2,400cc is not exempt and requires processing before road use.
Are maintenance fees payable if a vehicle is officially suspended?
Under Article 7 of the collection regulations, vehicles with completed official suspension pay fees calculated up to the day preceding suspension; excess paid amounts are refunded pro rata, and fees resume upon reinstatement.
Last updated: 2026-10-31
This guide compiles public statutory information for general reference; consult local municipal revenue offices for license tax inquiries and the Highway Bureau Motor Vehicles Office for highway maintenance fees.
Sources and References
- Laws and Regulations Database: Vehicle License Tax Act (Amended January 28, Year 115 / 2026, verified October 31, 2026): Articles 3, 5, 7, 9, 10, 25, and 28.
- Laws and Regulations Database: Vehicle License Tax Act Schedule 3 Motorcycle Tax Scale (Verified October 31, 2026): Motorcycle displacement brackets and rates.
- Laws and Regulations Database: Vehicle License Tax Act Schedule 1 Passenger Car Tax Scale (Verified October 31, 2026): Private passenger vehicle tax rates.
- Taipei Revenue Service: Vehicle License Tax Rate Tables (Updated July 2, Year 115 / 2026, verified October 31, 2026): Tax tables and electric vehicle exemptions through Year 119 / 2030.
- Taipei Revenue Service: Commercial Vehicle License Tax Payment Deadline Announcement (Published October 27, Year 115 / 2026, verified October 31, 2026): Online verification and late penalty rates.
- Laws and Regulations Database: Highway Act (Amended August 17, Year 115 / 2026; Articles 27 and 75 amended December 19, Year 114 / 2025, verified October 31, 2026): Article 27 fee structures and Article 75 penalties.
- Laws and Regulations Database: Highway Maintenance Fee Collection and Allocation Regulations (Amended May 21, Year 115 / 2026, verified October 31, 2026): Articles 3, 4, 6, and 7.
- Laws and Regulations Database: Highway Maintenance Fee Schedule 2 Fee Rate Scale (Verified October 31, 2026): Quarterly and annual fee scales.
- Highway Bureau, MOTC Motor Vehicles Office: Highway Maintenance Fee Information Portal (Verified October 31, 2026): Payment dates, telephone transfer 412-1366 code 169#, and online channels.
- Laws and Regulations Database: Tax Collection Act (Amended December 17, Year 110 / 2021, verified October 31, 2026): Article 20 overdue surcharges.
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