The Ministry of Finance announced on 30 October 2026 that the payment deadline for the second half of 2026 (Year 115) business-use vehicle license tax is 2 November 2026. This deadline applies to all vehicles registered for commercial or business purposes, including trucks, buses, taxis, and rental cars. The tax is calculated based on vehicle type, cylinder displacement, and usage classification per the Vehicle License Tax Act. Payment can be made at any convenience store, bank, post office, or via online banking and mobile payment apps using the payment notice barcode. The MOF warns that late payments will incur a penalty of 1% of the tax amount for every two days overdue, up to a maximum of 15%. Vehicle owners who have not received a payment notice by 25 October should contact their local motor vehicles office or check the MOF tax portal to avoid penalties.
Key Takeaways
- Deadline Extension for Weekends: Because the statutory deadline of 31 October falls on a Saturday, the payment period is extended to the next business day, Monday, 2 November 2026.
- Multiple Payment Channels: Taxpayers can pay at over 10,000 convenience stores (7-Eleven, FamilyMart, Hi-Life, OK Mart), all banks, post offices, and through the MOF’s e-payment platform using credit cards or digital wallets.
- Penalty Structure: A 1% penalty accrues every two days after the deadline, capped at 15% of the tax due. Persistent non-payment may lead to vehicle registration suspension and compulsory enforcement.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement