Key practical points:
• It is paid once when buying a car, motorcycle or other taxable vehicle.
• The base rate is usually 10% of the taxable purchase price (excluding VAT).
• It must be paid before registering the vehicle and getting plates.
• Some vehicles (e.g. certain 'new energy' EVs) may get a temporary exemption or cut under policy.
• It is paid at the local tax office or online.
💰 Tax
Vehicle Purchase Tax Law · Yalla China
中华人民共和国车辆购置税法 / Vehicle Purchase Tax Law
Enacted: 2018-12-29 ✅ Effective: 2019-07-01
📝 Overview
A one-time tax paid when buying a taxable vehicle, before registration, as a percentage of the price.
This is general information only, not legal advice. For your specific case, consult a licensed lawyer.
📜 The law text / key provisions
💬 Practical reading
💬 This is a general reading/opinion for orientation — not the official legal text nor legal advice.
If you buy a car in China, budget for the purchase tax (usually 10% of the price), payable before registration and plates. If you are considering an EV, ask about current exemptions, as they change. General orientation, not legal advice.
📎 Official source
State Taxation Administration / chinatax.gov.cn
🕒 Updated: 16 March 2026