What is the displacement threshold for motorcycles to be subject to purchase tax?
3 Answers
Motorcycles with a displacement exceeding 150cc are required to pay a purchase tax of 10% of the motorcycle's price. According to Article 1 of the "Vehicle Purchase Tax Law of the People's Republic of China," individuals and entities who purchase cars, trams, car trailers, or motorcycles with a displacement exceeding 150cc within the territory of the People's Republic of China are taxpayers of the vehicle purchase tax and shall pay the vehicle purchase tax in accordance with this law. The "Vehicle Purchase Tax Law of the People's Republic of China" determines the tax base as follows: 1. Purchase: For taxpayers purchasing taxable vehicles for personal use, the tax base is the total price actually paid to the seller, excluding value-added tax; 2. Import: For taxpayers importing taxable vehicles for personal use, the tax base is the customs duty-paid price plus customs duty and consumption tax; 3. Self-production: For taxpayers producing taxable vehicles for personal use, the tax base is determined based on the sales price of similar taxable vehicles produced by the taxpayer, excluding value-added tax; 4. Gift, prize, or other means: For taxpayers acquiring taxable vehicles for personal use through gifts, prizes, or other means, the tax base is determined based on the price stated in the relevant documents at the time of acquisition, excluding value-added tax.
I bought a motorcycle last year and did thorough research on the purchase tax. The 150cc displacement is a dividing line: motorcycles with ≤150cc are tax-exempt, while those above are subject to a 10% purchase tax. My 250cc Ninja 650, priced at 80,000 yuan on the invoice, incurred an 8,000 yuan tax. A reminder to everyone: don't believe dealers' claims of 'on-the-road price'—you have to pay the purchase tax yourself at the tax bureau with the invoice. By the way, purchasing motorcycles below 150cc before the end of 2025 still qualifies for tax exemption, so those interested in small scooters should act fast.
Been riding motorcycles for twenty years, and the purchase tax depends on the engine displacement. Models below 150cc like the Honda PCX or Yamaha Cygnus are tax-free—sweet deal. Anything above 150cc, whether it's a sportbike or cruiser, gets a flat 10% purchase tax. Last time I helped my apprentice buy a CFMoto 600SR, the invoice was for 60,000 RMB, so we had to pay 6,000 RMB in tax. Key point: The tax bureau has a minimum taxable price for vehicles. Even if the dealer gives you a lower invoice, you'll still be taxed based on the system's guide price.
