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Taipei City Revenue Service

Job Task

Opportunity Taxes

Vehicle License Tax
The owners or users of any form of transport that uses public roads or rivers for public, private, or military purposes shall acquire vehicle licenses and pay official fees based on relevant regulations. In addition, they are required to apply to the competent tax collection authorities where the vehicle is registered for the appropriate licenses and pay Vehicle License Tax.

Vehicle License Tax
Fiscal year Actual tax revenue (100million)
2001 58
2002 59
2003 61
2004 64
2005 65
2006 64
2007 66
2008 65
2009 65
2010 65
2011 67
2012 68
2013 70
2014 71
2015 74
2016 75

Amusement Tax
Amusement Tax shall be levied in accordance with the ticket prices or fees collected by the following places, facilities, or activities of amusement:
1. The cinema.
2. Professional singing, story-telling, dancing, circus, magic, acrobatics and all types of performances in night clubs.
3. Drama, music performances and performances like amateur singing and dancing.
4. All kinds of skill competitions.
5. Dance clubs or ballrooms.
6. Golf clubs and other places providing facilities of entertainment. In case no tickets of the aforementioned places, facilities, or activities of amusement are sold but drinks or amenities are offered to entertain customers, Amusement Tax shall be levied based on the amount of fees collected.

Amusement Tax
Fiscal year Actual tax revenue (10million)
2001 19
2002 19
2003 24
2004 23
2005 24
2006 24
2007 20
2008 21
2009 21
2010 23
2011 24
2012 22
2013 23
2014 23
2015 28
2016 24

Stamp Tax
The scope of Stamp Tax collection is as follows:
1. Receipt of monetary payments: This refers to the receipt, slip, release, bank book, and payment record issued to confirm monetary payments. However, receipts doubling as sales invoices or vice versa are excluded.
2. Deeds for transactions involving movable properties.
3. Contracting agreements: Agreements implemented for one party to complete specific required work or tasks for another party; for example, construction contract, printing contract, and OEM contract.
4. Deeds or contracts for sale, transfer, and real estate partition: This refers to the proof produced because of Dien Right establishment and the sale, trade, transfer, and partition of real estate and submitted to the competent authority for registration.

Stamp Tax
Fiscal year Actual tax revenue (100million)
2001 29
2002 29
2003 33
2004 33
2005 36
2006 37
2007 39
2008 46
2009 39
2010 41
2011 42
2012 45
2013 44
2014 46
2015 45
2016 45