Tax

Acquisition Tax and Automobile Tax Exemption for Vehicles of Persons with Disabilities (장애인용 자동차 취득세·자동차세 면제): How to Apply, Amount & Eligibility (2026)

Acquisition tax and automobile tax exempt for 1 vehicle used as a prosthetic or for livelihood by a person with a severe disability (passenger cars of 2,000cc or below, etc.)

This page is a translation of the Korean original and is for reference only. The official Korean guidance is the authoritative source for amounts and conditions, so be sure to confirm on the official website before applying. View Korean original (한국어)

Benefit: Eligible vehicles: passenger cars of 2,000cc or below (6 seats or fewer), passenger cars with 7-10 seats, vans with 15 seats or fewer, trucks of 1 ton or below, motorcycles of 250cc or below (excluding luxury motorcycles). 1 vehicle owned by the person with the disability, or co-owned with a guardian of the same household.
Who is eligible: Persons with severe disabilities (formerly grade 1-3 level) themselves or vehicles co-owned with a guardian of the same household (limited to 1 vehicle)
When to apply: When acquiring and registering the vehicle (open all year)
How to apply: Apply for the reduction at the tax (finance) division of the city/county/district office upon acquisition (automobile tax is applied for after registration). Ministry of the Interior and Safety 044-205-3859
Important notes: You must apply for the reduction at the time of acquisition, so check the requirements with the city/county/district tax division before buying. Check whether the reduction sunset (2027.12.31) is extended.
Note: Restriction of Local Tax Act Article 17 (reduction deadline 2027.12.31 confirmed; extended before). Passenger cars with 6 seats or fewer are limited to 2,000cc.

Go to the official guide →

Based on official sources as of 2026년 10월. Amounts and requirements may change, so please confirm with the official guide before applying.

Frequently asked questions

Acquisition Tax and Automobile Tax Exemption for Vehicles of Persons with Disabilities (장애인용 자동차 취득세·자동차세 면제): who can receive it?

Persons with severe disabilities (formerly grade 1-3 level) themselves or vehicles co-owned with a guardian of the same household (limited to 1 vehicle)

Acquisition Tax and Automobile Tax Exemption for Vehicles of Persons with Disabilities (장애인용 자동차 취득세·자동차세 면제): how do I apply?

Apply for the reduction at the tax (finance) division of the city/county/district office upon acquisition (automobile tax is applied for after registration). Ministry of the Interior and Safety 044-205-3859

Acquisition Tax and Automobile Tax Exemption for Vehicles of Persons with Disabilities (장애인용 자동차 취득세·자동차세 면제): how much will I receive?

Eligible vehicles: passenger cars of 2,000cc or below (6 seats or fewer), passenger cars with 7-10 seats, vans with 15 seats or fewer, trucks of 1 ton or below, motorcycles of 250cc or below (excluding luxury motorcycles). 1 vehicle owned by the person with the disability, or co-owned with a guardian of the same household.

Acquisition Tax and Automobile Tax Exemption for Vehicles of Persons with Disabilities (장애인용 자동차 취득세·자동차세 면제): when can I apply?

When acquiring and registering the vehicle (open all year)