Law

Taxable Items and Tax Amounts

Article 7
The taxable tobacco products and their corresponding tax amounts are as follows:
1.Cigarettes: NT$ 590 per 1000 sticks.
2.Cut tobacco: NT$ 590 per kilo.
3.Cigars: NT$ 590 per kilo.
4.Other tobacco products: NT$ 590 per kilo.

Article 8
The taxable alcohol products and their corresponding tax amounts are as follows:
1.Brewed alcoholic beverages:
    (1)Beer: NT$ 26 per litre.
    (2)Other brewed alcoholic beverages: NT$ 7 per litre, per degree of alcohol content.
2.Distilled spirits: NT$ 185 per litre.
3.Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$ 185 per litre; alcohol content less than 20% by volume at NT$ 7 per litre per degree of alcohol content.
4.Rice spirits:
    (1) Starting from the year 2000: NT$ 90 per litre;
    (2) Starting from the year 2001: NT$ 120 per litre;
    (3) Starting from the year 2002: NT$ 150 per litre;
    (4) Starting from the year 2003: NT$ 185 per litre.
5.Cooking alcoholic beverages: NT$ 22 per litre.
6.Other alcoholic beverages: NT$ 7 per litre per degree of alcohol content.
7.Ethyl alcohol: NT$ 11 per litre.