財政部民國115年9月24日台財稅字第11504589661號

取得中華民國居留證車主之車輛供身心障礙者使用且符合相關規定者免徵使用牌照稅，自115年1月30日生效

MINISTRY OF FINANCE Order is hereby given, for stipulating that vehicles owned by people who obtain an R.O.C. resident certificate, for the use of individuals with mental or physical disabilities and meeting related rules are exempt from vehicle license tax (stipulation has become effective since 30th, January 2026)