# 车辆购置税计算器 2026 — China car purchase tax

Source page: https://valem.run/calculators/china/car-tax

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.

**Tax year:** 2026

## How it 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

With Taxable price, excluding VAT of 150,000, this model computes Vehicle purchase tax of 15,000 CNY.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `taxablePrice` | Taxable price, excluding VAT (CNY) | number |
| `powertrain` | Powertrain | string |
| `engineLitres` | Engine displacement (litres) — combustion and plug-in hybrid cars | number |

## 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)](https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f2147561d18ed) (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](https://fgk.chinatax.gov.cn/zcfgk/c102416/c5207352/content.html) (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](https://flk.npc.gov.cn/detail?id=ff8080816f135f46016f215dc4071a64) (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](https://jiangsu.chinatax.gov.cn/art/2018/7/10/art_23636_1816.html) (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](https://szs.mof.gov.cn/zhengcefabu/202607/t20260703_3992823.htm) (checked 2026-10-31)

## What this page claims

The Valem engine reproduces this model's formula through 7 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/china/car-tax.json
- Compute by URL: https://valem.run/calculators/china/car-tax.json?taxablePrice=150000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `china/car-tax`)