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2026-07-17 16:36:13
[Ministry of Finance and Other Departments: Adjustments to Consumption Tax Policy for Some Batteries] To further improve the consumption tax system, the following adjustments to the battery consumption tax policy are hereby announced: I. From September 1, 2026, a consumption tax of 2% will be levied on mercury-free primary batteries, nickel-metal hydride batteries (also known as nickel-hydrogen batteries or nickel-metal hydride batteries), lithium primary batteries, lithium-ion batteries, and vanadium redox flow batteries; from September 1, 2027, a consumption tax of 4% will be levied on the aforementioned battery products. II. From April 1, 2027, a consumption tax of 2% will be levied on photovoltaic cells (also known as solar cells); from April 1, 2028, a consumption tax of 4% will be levied on photovoltaic cells. III. From September 1, 2026 to December 31, 2028, consumption tax will be exempted on sodium-ion batteries, solid-state batteries, fuel cells, and perovskite batteries, tandem batteries, and gallium arsenide batteries within photovoltaic cells. IV. Taxpayers who manufacture or outsource the processing of battery products that are eligible for the above-mentioned tax reduction and exemption policies must ensure that the products meet the national standards for those products. Products that do not meet the national standards or for which there are no national standards are not eligible for the above-mentioned tax reduction and exemption policies.
