Excise tax rates for vehicles have been proportional to the size of car engines since 1994.
The rate for cars with engines 1.0L or less was set at 3%, for engines over 4.0L it was 8%, and for engines in between the rate was 5%.
As of 1 April 2006, the range of excise tax rates for vehicles was broadened to 3-20%.
Rates for small cars with engines between 1.0 and 1.5L decreased to 3%, for engines from 1.5 to 2.0L they remained at 5%, while for engines between 2.0 to 4.0 the rate increased to between 9% and 15%.
For engines over 4.0L, the rate nearly doubled from 8% to 20%.
On 1 September 2008, the excise tax rate for engines 1.0L or less further decreased to 1%, while for engines from 3.0 to 4.0L it increased to 25%. The rate for cars with engines over 4.0L increased to 40%.