Ministry of Finance and other departments: Adjusting part of the battery consumption tax policy.

To further improve the consumption tax system, the adjustments to the battery consumption tax policy are announced as follows: 1. From September 1, 2026, a 2% consumption tax will be imposed on mercury-free primary batteries, metal hydride nickel batteries, lithium primary batteries, lithium-ion batteries, and an all-vanadium flow battery. From September 1, 2027, a 4% consumption tax will be imposed on the above-mentioned battery products. 2. From April 1, 2027, a 2% consumption tax will be imposed on photovoltaic cells. From April 1, 2028, a 4% consumption tax will be imposed on photovoltaic cells. 3. From September 1, 2026, to December 31, 2028, sodium-ion batteries, solid-state batteries, fuel cells, and perovskite batteries, stacked batteries, and gallium arsenide batteries in photovoltaic cells are exempt from consumption tax. 4. Taxpayers producing or commissioning the production of battery products that qualify for the above tax exemptions must meet the national standards for that product. Products that do not meet national standards or do not have national standards are not eligible for the tax exemption.