All vehicles, from mopeds to large vehicles, are subject to taxation
The name of the light vehicle tax changed in October 2019, and its official name is now the light vehicle tax category tax.
Every year, notices for the light vehicle tax (category tax) are sent after Golden Week.
This is a local tax levied by the city or town where the motorcycle’s license plate number is registered, and the vehicles that are subject to this tax are as follows:
・Light vehicles (660cc or less)
・Small special vehicles
・Two-wheeled mini vehicles (over 250cc)
・Two-wheeled mini vehicles (including those with sidecars) (over 125cc and up to 250cc)
・Motorized bicycles (125cc or less)
The above vehicle classifications may differ depending on the local government, but in the case of motorcycles, you can basically assume that all vehicles are subject to tax, from mopeds under 50cc to large models over 1000cc.
Mopeds under 50cc are also subject to tax (photo shows Honda Cross 50).
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Large motorcycles over 1000cc are also subject to the light vehicle tax (photo shows the Honda Gold Wing Tour 50th Anniversary).
Those who own a vehicle as of April 1st of each year are required to pay the tax. So, for example, if you buy a motorcycle on April 2nd, you won’t be taxed until the following year.
Additionally, if the vehicle is scrapped or deregistered by March 31st, or if the ownership is changed by selling or otherwise, no tax will be levied for the following year. However, for example, if a motorcycle is sold before March 31st, but the ownership change is delayed and ends up after April 1st, the previous owner will be obligated to pay, and will receive a tax notice. This is a common problem in private sales, so be careful.
What is the payment deadline and amount?
Light vehicle tax notices are sent to your home around the beginning of May. The payment deadline is generally the last day of May. However, if May 31st falls on a holiday such as a Saturday or Sunday, the deadline may be June 1st. Also, in some municipalities, tax notices may be sent out in early June, in which case the due date may be June 30th, and deadlines often vary by municipality. For more information, please carefully check the tax notice you received or check with your local municipality.
The tax amount varies depending on engine displacement. Incidentally, from April 1, 2025, a new classification standard, “New Standard Moped,” will be added to the Class 1 moped (Class 1 motorized bicycle). Motorcycles of 125cc or less that meet the standard of a maximum output of 4kW (5.4PS) or less will be treated the same as the previous Class 1 mopeds of 50cc or less, and the light vehicle tax amount will also be the same.
The light vehicle tax amount for each category of motorcycle is as follows:
[ Light vehicle tax for motorcycles]
・Motorcycle Class 1 & New Standard Moped (50cc or less + 125cc or less with maximum output of 4.0kW or less): 2,000 yen
・Motorcycle Class 2 (over 50cc to 90cc): 2,000 yen
・Motorcycle Class 2 (over 90cc to 125cc): 2,400 yen
・Light two-wheeled vehicle (126cc to 250cc): 3,600 yen
・Small two-wheeled vehicle (over 250cc): 6,000 yen
Example of a light vehicle tax payment notice (small motorcycle)
An increasing number of local governments are accepting cashless payments
Next, regarding payment methods, in the case of light vehicle tax, there are mainly the following types.
・Financial institutions
, post office counters
, convenience stores
, direct debit
, Pay-easy,
smartphone payments (PayPay, Rakuten Pay, etc.)
, credit cards, etc.
Recently, cashless payments using smartphones and other devices have become possible (depending on the local government).
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Payment by credit card is also possible, but in some cases a fee may be charged (please check with your local government for details).
Previously, the mainstream method of payment was direct debit or cash payment at a financial institution, but recently, an increasing number of municipalities have started to offer cashless payment methods such as credit cards and smartphone payments. Using these methods makes it convenient to complete tax procedures from home. Please note that the payment methods available vary by city, town, or village, so please check with your local municipality for details.
If your tax notice has an eL number or eL-QR code that allows you to pay electronically via local tax payment sites, you can make payments from home.
Presenting tax payment certificates will no longer be required during vehicle inspections
Previously, motorcycles over 250cc that were subject to vehicle inspections were required to present a “tax payment certificate” for light vehicle tax at the time of inspection. Therefore, if a vehicle had not paid the light vehicle tax and did not have a tax payment certificate, or if the tax payment certificate could not be issued in time for the inspection, it was possible that the vehicle could not be inspected.
However, starting from April 1, 2025, the vehicle inspection system will be revised, and when motorcycles (small two-wheeled vehicles) that require vehicle inspection undergo a periodic inspection, it will no longer be necessary, in principle, to present a paper (light vehicle tax) payment certificate.
This is because the One-Stop Service (OSS), which was already in place for cars and other vehicles, has been expanded to include small motorcycles, allowing people to check their tax payment status online. As a result, just like with cars and other vehicles, it is no longer necessary to present a tax payment certificate when undergoing vehicle inspection.
However, if you have just paid or moved to another city or town, the payment history may not be updated in the system and you may not be able to confirm your light vehicle tax payment. In such cases, please note that you may be required to present a paper tax payment certificate, as before.
As of April 1, 2025, it will no longer be necessary to present a tax payment certificate when undergoing vehicle inspection.
What are the penalties and problems if you don’t pay?
Even though you no longer have to present a (paper) tax certificate when getting your vehicle inspected, if you accidentally forget to pay your tax, you will still not be able to get your vehicle inspected. Furthermore, regardless of whether your motorcycle has an inspection certificate or not, if you have not paid your tax, you will be charged a “late fee” in addition to the tax.
Late fees are calculated based on the number of days from the day after the payment deadline to the day the tax is paid, and if the payment is made within one month, 2.4% will be added per annum, and if the payment is made after that, 8.7% will be added per annum (for the period from January 1, 2025 to December 31, 2025).
Furthermore, when paying light vehicle tax after the payment deadline has passed, whether or not you can pay using the payment slip you have in hand varies by municipality. There are rules depending on the city, town, or village, such as “You can’t pay at a convenience store, but you can pay at a financial institution’s counter,” so first check with the municipality where you live. Incidentally, regarding the payment of late fees, a payment slip for the late fees only will be sent at a later date, so you should make the payment procedure as soon as it arrives at your home.
In addition, if you do not pay your light vehicle tax, in the worst case scenario, your motorcycle and other assets may be seized. Also, in the case of motorcycles that require vehicle inspections, there are cases where dealers refuse to buy the vehicle when you try to sell it. This is because if a dealer purchases your vehicle and then you try to get the next vehicle inspection, they may not be able to continue the inspection without proof of payment of the light vehicle tax.
As you can see, non-payment of light vehicle tax can lead to a variety of problems, so please be careful not to “accidentally forget to pay.”
Please be aware that failure to pay light vehicle tax can lead to various problems, such as not being able to undergo vehicle inspection.
