China car tax calculator (车辆购置税 and 车船税)
China car tax calculator (A car bought in China pays vehicle purchase tax of 10% of its price excluding VAT — half that for a new-energy car bought in 2026 or 2027, with the saving capped at 15,000 yuan — and then an annual vehicle and vessel tax set by the province within a national band for its engine size.
Worked example · Vehicle purchase tax
With Taxable price, excluding VAT of 150,000, this model computes Vehicle purchase tax of 15,000 CNY. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-31
How 车辆购置税 (vehicle purchase tax) in China is calculated
**Vehicle purchase tax** (车辆购置税) is charged once, at **10%** of the taxable price — for a car bought from a dealer, what you pay the seller excluding VAT. A 150,000 yuan car (169,500 with 13% VAT) pays **15,000 yuan**.
**New-energy cars pay half in 2026 and 2027.** For battery-electric, plug-in and range-extender hybrid and fuel-cell cars on the official list, bought between 1 January 2026 and 31 December 2027, the tax is halved and the reduction is capped at **15,000 yuan** per car. So a 200,000 yuan EV pays 10,000, and from a 300,000 yuan price upward the saving stays at 15,000 — a 500,000 yuan EV pays 35,000. Purchases in 2024 and 2025 were fully exempt up to 30,000.
The **vehicle and vessel tax** (车船税) is annual and set by each province inside a national band by engine size: 60–360 yuan up to 1.0 litre, 300–540 to 1.6, 360–660 to 2.0, 660–1,200 to 2.5, 1,200–2,400 to 3.0, 2,400–3,600 to 4.0 and 3,600–5,400 above. Battery-electric and fuel-cell passenger cars are outside it. Plug-in and range-extender hybrids are exempt through 2026; from **1 January 2027** they pay the band for their engine (MOF/STA/MIIT Announcement 2026 No. 19). The page shows the national band, not your province’s figure. Estimate, not tax advice.
Worked example
ShowHide the full working: 3 inputs, 7 computed steps
| Inputs | |
|---|---|
| Taxable price, excluding VAT (CNY) | 150,000 |
| Powertrain | Petrol, diesel or conventional hybrid |
| Engine displacement (litres) — combustion and plug-in hybrid cars | 1.5 |
| Computed by the engine | |
| From 2027 (plug-in hybrids taxed) — band from | 300 CNY |
| From 2027 — band to | 540 CNY |
| Vehicle and vessel tax 2026 — national band from ✓ pinned | 300 CNY |
| Vehicle and vessel tax 2026, top of band / year ✓ pinned | 540 CNY |
| Purchase tax at 10% | 15,000 CNY |
| New-energy reduction (half, at most 15,000) | 0 CNY |
| Vehicle purchase tax (one-off) ✓ pinned | 15,000 CNY |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
How much purchase tax do I pay on a car in China?
10% of the price excluding VAT. On a car invoiced at 169,500 yuan including 13% VAT, the taxable price is 150,000 and the tax 15,000 yuan.
Do electric cars pay purchase tax in 2026?
Half. New-energy cars bought from 1 January 2026 to 31 December 2027 pay 50% of the tax, with the reduction capped at 15,000 yuan per passenger car, so the full saving is reached at a 300,000 yuan taxable price.
How much is the annual vehicle and vessel tax for a 1.5-litre car?
Between 300 and 540 yuan a year: that is the national band for 1.0 to 1.6 litres, and the province where the car is registered fixes the figure within it.
2026年新能源汽车购置税怎么算？
减半征收：按不含增值税价的10%计算后减半，每辆新能源乘用车减税额不超过1.5万元。
Sources
- Vehicle Purchase Tax Law of the PRC (车辆购置税法, in force 1 Jul 2019; 有效 on the national laws database): art. 4 (10%) and art. 6 (price excluding VAT) · checked 2026-10-31
- MOF, STA and MIIT Announcement 2023 No. 10: new-energy vehicles bought 2026-01-01 to 2027-12-31 pay half, the reduction at most 15,000 yuan per passenger car · checked 2026-10-31
- Vehicle and Vessel Tax Law of the PRC (车船税法, as amended 23 Apr 2019; 有效 on the national laws database): the schedule of annual amounts per passenger car by engine displacement, which provinces apply within · checked 2026-10-31
- MOF, STA, MIIT and MOT, 财税〔2018〕74号 art. 2, through 2026 (as published by the STA Jiangsu Tax Service): plug-in hybrids exempt; battery-electric and fuel-cell passenger cars outside the vehicle and vessel tax · checked 2026-10-31
- MOF, STA and MIIT Announcement 2026 No. 19 (2 Jul 2026): from 1 Jan 2027 plug-in and range-extender hybrids pay vehicle and vessel tax; repeals 财税〔2018〕74号 arts. 1, 2(1)–(2), 3, 4, 7 · checked 2026-10-31
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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