Ministry of Finance: Vehicles for Disabled Persons Owned by Second-Degree Relatives with Matching Residency Exempt from License Plate Tax
Taiwan's Ministry of Finance issued a new interpretive order, allowing vehicles owned by second-degree relatives of disabled persons to apply for license plate tax exemption if their residence address matches the disabled person's household registration. This aims to reduce the financial burden on caregivers.
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- 📰 Published: April 28, 2026 at 19:35
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Central News Agency (Reporter Lu Yan-tzu, Taipei, 28th) To alleviate the economic burden on disabled persons and their caregivers, the Ministry of Finance today issued an interpretive order. Vehicles owned by second-degree relatives of disabled persons, where their residence address matches the disabled person's household registration address, may apply for exemption from vehicle license tax.
The Vehicle License Tax Act was amended and promulgated in January this year, stipulating that for disabled persons without a driver's license, vehicles owned by themselves, their spouse, or second-degree relatives within the same household registration, and used for the disabled person, may be exempted from vehicle license tax. The amendment also added that vehicles owned by second-degree relatives where the vehicle's registration location matches the disabled person's household registration location, may also apply for exemption, limited to one vehicle per disabled person.
The Ministry of Finance explained today that after the promulgation of the new amendment, some citizens reported that the vehicle supervision practice, which generally requires the vehicle registration location to be consistent with the vehicle owner's household registration location, affected their right to apply for vehicle license tax exemption.
After discussions with the Ministry of Transportation and Communications, the Ministry of Finance stated that considering traffic regulations, in addition to the household registration address, vehicle owners may apply to register a "residence address" based on living needs. If the "residence address" registered for a vehicle owned by a second-degree relative of a disabled person matches the disabled person's household registration address, it can be determined that they share a common life and that the vehicle is used for the disabled person, which is in line with the legislative intent of the tax exemption provisions.
Therefore, the Ministry of Finance today issued an interpretive order, clarifying that qualified vehicle owners may apply for exemption from vehicle license tax, thereby reducing the tax burden on caregivers and implementing the legal benefits of the vehicle license tax exemption provisions for disabled persons.
The Ministry of Finance gave an example: If Mr. A is disabled and unable to drive due to his disability, and is regularly chauffeured by his second-degree relative Mr. B (child) from a different household, who owns vehicle (Vehicle A), to meet his mobility needs, and the residence address recorded for Vehicle A in the highway supervision information system matches Mr. A's household registration address, then Mr. B may apply for exemption from vehicle license tax for Vehicle A according to the interpretive order.
The Ministry of Finance reminded that vehicle owners who meet the conditions of the interpretive order should submit an application to the local tax collection agency where the vehicle is registered. The Ministry of Finance will also strengthen promotion to ensure public understanding and implement the policy intent of caring for disabled persons. (Editor: Zhai Sijia) 1150428
The Vehicle License Tax Act was amended and promulgated in January this year, stipulating that for disabled persons without a driver's license, vehicles owned by themselves, their spouse, or second-degree relatives within the same household registration, and used for the disabled person, may be exempted from vehicle license tax. The amendment also added that vehicles owned by second-degree relatives where the vehicle's registration location matches the disabled person's household registration location, may also apply for exemption, limited to one vehicle per disabled person.
The Ministry of Finance explained today that after the promulgation of the new amendment, some citizens reported that the vehicle supervision practice, which generally requires the vehicle registration location to be consistent with the vehicle owner's household registration location, affected their right to apply for vehicle license tax exemption.
After discussions with the Ministry of Transportation and Communications, the Ministry of Finance stated that considering traffic regulations, in addition to the household registration address, vehicle owners may apply to register a "residence address" based on living needs. If the "residence address" registered for a vehicle owned by a second-degree relative of a disabled person matches the disabled person's household registration address, it can be determined that they share a common life and that the vehicle is used for the disabled person, which is in line with the legislative intent of the tax exemption provisions.
Therefore, the Ministry of Finance today issued an interpretive order, clarifying that qualified vehicle owners may apply for exemption from vehicle license tax, thereby reducing the tax burden on caregivers and implementing the legal benefits of the vehicle license tax exemption provisions for disabled persons.
The Ministry of Finance gave an example: If Mr. A is disabled and unable to drive due to his disability, and is regularly chauffeured by his second-degree relative Mr. B (child) from a different household, who owns vehicle (Vehicle A), to meet his mobility needs, and the residence address recorded for Vehicle A in the highway supervision information system matches Mr. A's household registration address, then Mr. B may apply for exemption from vehicle license tax for Vehicle A according to the interpretive order.
The Ministry of Finance reminded that vehicle owners who meet the conditions of the interpretive order should submit an application to the local tax collection agency where the vehicle is registered. The Ministry of Finance will also strengthen promotion to ensure public understanding and implement the policy intent of caring for disabled persons. (Editor: Zhai Sijia) 1150428