The excise tax rate (Updated in 2022)

No.

Goods and services

Tax rate (%)

I

Goods

1

Cigarettes, cigars and other tobacco preparations

From January 1, 2016, through December 31, 2018

70

From January 1, 2019

75

2

- Liquor;

a) Of 20^o proof or higher

From January 1, 2016, through December 31, 2016

55

From January 1, 2017, through December 31, 2017

60

From January 1, 2018

65

b/ Of under 20^o proof

From January 01, 2016, through December 31, 2017

30

From January 1, 2018

35

3

Beer

From  January 01, 2016, through December 31, 2016

55

From January 1, 2017, through December 31, 2017

60

From January 1, 2018

65

4

Under-24 seat cars

a) Passenger cars of 9 seats or fewer, except those specified at Points 4dd, 4e and 4g of the Tariff

- Of a cylinder capacity of 1,500 cm3 or less

+ From July 01, 2016 to December 31, 2017

40

+ From January 01, 2018

35

- Of a cylinder capacity of between over 1,500 cm³ and 2,000 cm³

From July 01, 2016 to December 31, 2017

45

From January 01, 2018

40

- Of a cylinder capacity of between over 2,000 cm³ and 2,500 cm³

50

- Of a cylinder capacity of between over 2,500 cm³ and 3,000 cm³

From July 01, 2016 to December 31, 2017

55

From January 01, 2018

60

- Of a cylinder capacity of between over 3,000 cm³ and 4,000 cm³

90

- Of a cylinder capacity of between over 4,000 cm³ and 5,000 cm³

110

- Of a cylinder capacity of between over 5,000 cm³ and 6,000 cm³

130

- Of a cylinder capacity of over 6,000 cm³

150

b) Passenger cars of between 10 seats and under 16 seats, except those specified at Points 4dd, 4e and 4g of the Tariff

15

c) Passenger cars of between 16 seats and under 24 seats, except those specified at Points 4dd, 4e and 4g of the Tariff

10

d) Cars for both passenger and cargo transportation, except those specified at Points 4dd, 4e and 4g of the Tariff

- Of a cylinder capacity of 2,500 cm3 or less

15

- Of a cylinder capacity of between over 2,500 cm3 and 3,000 cm3

20

- Of a cylinder capacity of over 3,000 cm3

25

dd/ Cars operated by gasoline and electricity or bio-fuel, with gasoline accounting for at most 70% of the fuel used.

70% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c, and 4d of the Tariff

e/ Bio-fuel powered cars

50% of the tax rate for cars of the same kind as specified at Points 4a, 4b, 4c, and 4d of the Tariff

g/ Electricity-operated cars

(1) Battery-powered electric cars

- Passenger cars of 9 seats or fewer

+ From March 01, 2022 - February 28,2027

3

+ From March 01, 2027

11

- Passenger cars of between 10 seats and under 16 seats

+ From March 01, 2022 to February 28, 2027

2

+ From March 01, 2027

7

- Passenger cars of between 16 seats and under 24 seats

+ From March 01, 2022, to February 28, 2027

1

+ From March 01, 2027

4

- Cars for both passenger transportation and cargo transportation

+ From March 01, 2022, to February 28, 2027

2

+ From March 1, 2027

7

(2) Other electric cars

- Passenger cars of 9 seats or fewer

15

- Passenger cars of between 10 seats and under 16 seats

10

- Passenger cars of between 16 seats and under 24 seats

5

- Cars for both passenger transportation and cargo transportation

10

5

Two- and three-wheeled motorcycles of a cylinder capacity of over 125 cm³;

20

6

Aircrafts

30

7

Yachts

30

8

Gasoline of all kinds.

- Gasoline

10

- Gasoline typed E5

8

- Gasoline typed E10

7

9

Air conditioners of 90,000 BTU or less

10

10

Playing cards;

40

11

Votive papers and objects

70

II

Services

1

Dance halls;

40

2

Massage parlors and karaoke bars

30

3

Casinos and prize-winning electronic games

35

4

Betting:

30

5

Golf business

20

6

Lottery business.

15