Hong Kong's EV first registration tax concession has ended: recheck the numbers before you buy

If you are planning to switch to an electric private car and still assume the first registration tax is reduced, that calculation needs to be redone.

In a press release issued on 25 February 2026, the Hong Kong SAR Government announced that the first registration tax concessions for electric private cars, including the One-for-One Replacement Scheme, would not be extended after they expire on 31 March 2026. Electric private cars whose first registration applications are submitted on or after 1 April 2026 are no longer eligible for the concession (apart from the one-off transitional arrangement described below).

As of October 2026, the concession can no longer be assumed when buying an electric private car.

This article draws on that press release and on the Transport Department's One-for-One Replacement Scheme FAQs (consulted in October 2026). It sets out only policy facts and the timeline, and does not cover individual models or prices.

Five dates that decide which side you are on

• 25 February 2026: the date of the press release, and the order cut-off for the one-off transitional arrangement (ordered on or before that day).
• 31 March 2026: the first registration tax concession for electric private cars, including One-for-One, expires and is not extended.
• 1 April 2026: electric private cars whose first registration applications are submitted on or after this date are no longer eligible for the concession (transitional arrangement aside).
• 24 February 2027: the final deadline for applications under the transitional arrangement.
• 31 March 2028: the date to which the full waiver of first registration tax for electric commercial vehicles, electric motorcycles and electric motor tricycles runs.

Already ordered a car: the one-off transitional arrangement has conditions

The press release sets out a one-off transitional arrangement. An electric private car that was ordered on or before 25 February 2026, or that the owner has arranged to ship to Hong Kong for their own use, can still apply to pay first registration tax at the pre-adjustment concession even if it cannot be registered before 1 April 2026.

The arrangement does not apply automatically. A local registered distributor, registered importer or the vehicle owner must submit the required supporting documents to the Transport Department and apply to pay tax at the pre-adjustment concession level, after which the Department verifies and approves the application. Applications must be submitted on or before 24 February 2027.

One-for-One: the order and the dates must be right

The Transport Department's FAQs set out the following points on One-for-One; the date conditions apply to applications that qualify under the Government's one-off arrangement:

• Order: you may not register the replacement electric private car first and only then scrap the old private car and cancel its registration.
• Gap: the old private car's deregistration date must not be later than the day the first registration application for the replacement electric private car is submitted, the two must not be more than 3 months apart, and both dates must fall on or before 24 February 2027.
• Owner: the registered owner of the replacement electric private car at first registration must be the registered owner of the old private car when it was scrapped and deregistered, in order to receive the higher One-for-One concession.
• Applicant: if the replacement electric private car is bought from a registered distributor, the One-for-One application must be made by that distributor, and the owner cannot submit it directly to the Transport Department.
• Application date: this is the date on which the Transport Department receives the completed application form and all required documents. If an application is returned because of errors or omissions, the application date is counted from the day it is resubmitted; if it cannot be resubmitted on or before 24 February 2027, that car can no longer apply for One-for-One.
• Completing registration: an electric private car with an approved application must complete first registration on or before 24 February 2027, or within five working days after approval, whichever is later, to pay tax at the pre-adjustment concession amount.

The Transport Department adds that, where the information is accurate, completing first registration takes two working days, so applicants should allow enough time. Once an application is returned, the application date is counted from the day of resubmission, so do not leave it until close to the deadline.

Hybrids do not get the concession

The Transport Department's FAQs state that the concession applies only to vehicles that are purely electric-powered and emit no exhaust gases, and that petrol-electric hybrids cannot receive the first registration tax concession. If you are comparing hybrids, this calculation does not include a concession.

Commercial categories remain fully waived until 2028

Although the concession for private cars has ended, the press release says first registration tax for electric commercial vehicles, electric motorcycles and electric motor tricycles continues to be fully waived until 31 March 2028. How a particular vehicle is classified should be checked directly with the Transport Department.

Before you sign, get the dates straight

1. Confirm the order date: was it on or before 25 February 2026? Keep the supporting documents.
2. If it is a One-for-One case: scrap and deregister the old car first, then submit the new car's first registration application, and keep the two within 3 months of each other.
3. If you are buying from a registered distributor: confirm with the distributor whether the application has been submitted and whether the Transport Department has approved it.
4. Allow time: where the information is accurate, first registration takes two working days, so avoid running out of time if documents are returned.
5. Enquiries: call 1823, or the Transport Department's Hong Kong Licensing Office on 2804 2637.

This article provides general information applicable in Hong Kong in 2026, based on the Government press release of 25 February 2026 and the Transport Department FAQs consulted in October 2026. It is not tax advice. If the authorities amend the arrangements afterwards, the latest announcement prevails. For your own circumstances, check with the Transport Department or a licensed professional.

The concession has ended, but the timeline still applies. Work out which date you fall under before you decide whether to sign.

Prices and details correct as of October 2026