Is the purchase tax 10% of the car price?
No. The rate is 10%, but the base is the VAT-exclusive price: tax = invoice ÷ 1.13 × 10% ≈ 8.85% of the invoice.
Per the Vehicle Purchase Tax Law and the latest relief policy, compute the taxable price and tax from the VAT-inclusive invoice price.
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How is the purchase tax calculated?
The vehicle purchase tax is levied once at a statutory rate of 10% (Article 4, Vehicle Purchase Tax Law of the PRC). The taxable price = invoice price (incl. 13% VAT) ÷ 1.13, i.e. the VAT-exclusive price.
Tax due = taxable price × 10%. Example: an invoice of ¥226,000 → taxable price ¥200,000 → tax ¥20,000. So the effective tax is about 8.85% of the invoice price, not 10%.
NEV policy: exempt in 2024-2025 (relief capped at ¥30,000 per car); halved to 5% in 2026-2027 with relief capped at ¥15,000 per passenger NEV. The purchase date is the invoice date.
Key Points
· Taxable price = invoice price ÷ 1.13 (excluding 13% VAT); accessories are excluded.
· Fuel vehicles pay a flat 10%; NEVs pay half (5%) in 2026-2027.
· NEV relief cap: if half of the full tax exceeds ¥15,000, only ¥15,000 is waived.
· File within 60 days and pay before registration; used cars already taxed are not taxed again.
Example: fuel car invoice ¥226,000 → taxable ¥200,000 → tax ¥20,000; NEV invoice ¥339,000 → taxable ¥300,000 → full tax ¥30,000, half-rate payable ¥15,000.
Key Terms
Taxable price：The VAT-exclusive price actually paid, used as the base for the purchase tax.
VAT-inclusive price：The invoice total including 13% VAT — the usual sticker price you pay.
New-energy vehicle：Battery EV, plug-in hybrid (incl. extended-range) or fuel-cell vehicles in the national relief catalogue.
Relief cap：In 2026-2027 each passenger NEV receives at most ¥15,000 of purchase-tax relief.
Source: MOF, SAT & MIIT Announcement No.10 of 2023
Results are for reference only and do not constitute lending advice. Actual rates, terms and fees depend on your bank or auto finance company.
常见问题
Are NEVs still tax-exempt?
Exempt in 2024-2025 (≤¥30,000 each); halved to 5% in 2026-2027 (≤¥15,000 each); expected to return to 10% from 2028.
How much can I save on an NEV?
Up to ¥15,000 of relief per passenger NEV in 2026-2027; above that you pay at the 5% rate.
When is the tax due?
Within 60 days of purchase and before vehicle registration.
Do used cars pay purchase tax?
No — the tax is levied once; transferring an already-taxed used car incurs no further tax.