How this calculator works
Enter either a price including 13% VAT or a VAT-exclusive amount. Select the new-energy scenario only for a passenger vehicle listed in the applicable tax-reduction catalogue and meeting the technical conditions.
Calculation method
Standard tax is VAT-exclusive taxable price × 10%. In 2026–2027 an eligible new-energy passenger vehicle receives a 50% reduction, but the reduction cannot exceed ¥15,000 per vehicle.
Check before using the estimate
The page estimates the one-off vehicle purchase tax. Confirm catalogue and technical eligibility for an NEV, then use the invoice and purchase documents for imported-vehicle treatment, transfers, insurance, registration and finance costs.
Worked example
Defaults: invoice price ¥226,000 (including 13% VAT), standard fuel vehicle.
| Item | Calculation | Amount |
|---|---|---|
| VAT-exclusive price | ¥226,000 ÷ 1.13 | ¥200,000 |
| Standard purchase tax | ¥200,000 × 10% | ¥20,000 |
| NEV scenario | VAT-exclusive | Standard tax | Halved | Cap | Actual reduction | Tax payable |
|---|---|---|---|---|---|---|
| ¥226,000 VAT-inclusive NEV | ¥200,000 | ¥20,000 | ¥10,000 | ¥15,000 | ¥10,000 | ¥10,000 |
| ¥400,000 VAT-exclusive NEV | ¥400,000 | ¥40,000 | ¥20,000 | ¥15,000 | ¥15,000 | ¥25,000 |
The NEV reduction benefit diminishes marginally as price rises — once the ¥15,000 cap is exceeded, the extra reduction is truncated.
Input variations
| Change | VAT-exclusive | Standard tax | Actual reduction | Tax payable |
|---|---|---|---|---|
| ¥226,000 VAT-inclusive → ¥565,000 VAT-inclusive | ¥500,000 | ¥50,000 | ¥15,000 (capped) | ¥35,000 |
| Switch to "VAT-exclusive" input mode | ¥200,000 | ¥20,000 | — | ¥20,000 |
| Imported vehicle (taxable price needed) | Customs-duty-paid value + customs duty + consumption tax | — | — | Not modelled by this tool |
VAT-inclusive mode automatically divides by 1.13; imported-vehicle tax composition involves customs duty and consumption tax, which this tool does not handle — compute the taxable price first, then enter it.
Differences from official documents
Differences from the tax authority’s actual levy arise because: the NEV catalogue and technical requirements are jointly issued by the MIIT and STA, and eligibility should be confirmed by exact model and batch; imported-vehicle tax composition involves customs duty and consumption tax, which this tool does not model; invoice format (VAT-inclusive or VAT-exclusive) directly affects input, so the user should confirm the VAT amount and VAT-exclusive price on the sales invoice; minimum taxable values are set by the STA, and when the actual price falls below the minimum, the minimum applies; registration, vehicle and vessel tax, compulsory traffic insurance and commercial insurance are separate charges, not included in purchase tax.
Thresholds and limits
Statutory rate 10%; NEV reduction policy applies 2026–2027, capped at ¥15,000 reduction per vehicle; price input up to ¥100,000,000; VAT rate 13% (VAT-inclusive mode automatically divides by 1.13); catalogue eligibility is determined by MIIT/STA-published batches, updated annually.
Documents to check
Motor vehicle sales unified invoice (showing VAT amount, VAT-exclusive price, vehicle model, certificate number); NEV catalogue lookup result (MIIT energy-saving and comprehensive utilisation division announcements); vehicle certificate or import documentation; imported vehicles also need customs duty payment receipt and consumption tax payment receipt; vehicle purchase tax declaration form (filed electronically or at the tax service hall); motor vehicle registration certificate (after registration).
Recover the VAT-exclusive base before applying purchase tax
A VAT-inclusive invoice cannot simply be multiplied by the vehicle tax rate.
VAT and vehicle purchase tax use different bases
The inclusive price is divided by 1.13, then standard tax is 10% of the recovered base.
NEV relief still requires catalogue eligibility
For 2026–27 an eligible passenger vehicle receives a 50% reduction capped at ¥15,000; the page cannot verify the vehicle.
Primary source
State Taxation Administration: 2026 vehicle purchase tax guidance