An Office of the President order dated 19 December 2025, published in the Executive Yuan Gazette on 22 December 2025, confirms amendments to multiple articles of the Highway Act including provisions tied to the long-running “automobile fuel use fee” framework.

The revised Article 27 replaces the fuel-specific language with a broader road-use framing, stating that highway authorities may levy a “highway usage, maintenance and safety management fee” to fund highway maintenance, construction and safety management.

The amendment also draws a clearer distinction between fuel and non-fuel vehicles, specifying that “the toll rate for non-fuel vehicles shall be determined by the Ministry of Transportation and Communications (MOTC) in consultation with the Ministry of Finance (MOF)”.

The move reflects a widening policy challenge facing transport authorities globally: how to sustain road maintenance funding as EV adoption reduces receipts from fuel-related fees and taxes.

In a submission to City Transport & Traffic Innovation Magazine, Shih-Ming You, counsellor at Taipei City Government, said the MOTC has historically allocated annual fuel charge revenues to local governments for road construction and maintenance but that the growing prevalence of EVs is now “impacting this revenue stream”.

The change builds on earlier public discussion in Taiwan around bringing EVs into the road-funding base while maintaining the government’s net zero ambitions.