The Government announced on 25 February 2026 that the first registration tax (FRT) for electric commercial vehicles, electric motor cycles and electric motor tricycles will continue to be waived in full until 31 March 2028. The FRT concessions for electric private cars (e-PCs), including the "One-for-One Replacement" (OfO) Scheme, will no longer be extended upon their expiry on 31 March 2026.

E-PCs, with applications for first registration submitted on or after 1 April 2026 (subject to receipt of the completed application form and required documents by the Transport Department), will no longer be entitled to FRT concessions.

The Government will implement a one-off arrangement. For e-PCs that have been ordered on or before 25 February 2026, or have been arranged by the vehicle owners to be shipped to Hong Kong for their own use, even if the e-PCs have not been first registered before 1 April 2026, they are still entitled to the FRT concession before adjustment, provided that the relevant local registered distributors/registered importers/vehicle owners have submitted the supporting documents required to the TD and have applied for paying motor vehicles FRT based on the concession before adjustment, and that the relevant application is verified and approved by the TD. However, local registered distributors/registered importers/vehicle owners must submit the application on or before 24 February 2027, so that they can pay the motor vehicles FRT at the concession before adjustment under the aforementioned one-off arrangement.

For all approved applications under the OfO Scheme or the above one-off arrangement, the e-PC concerned must be first registered on or before 24 February 2027 or within five working days after the approval of the application (whichever is later) in order to pay motor vehicle FRT at the concession under the Previous FRT Concessions Arrangement.

Please be reminded that the processing time for application for vehicle registration and licensing takes 2 working days, on the condition that the application for registration and licensing of a vehicle (i.e. Form TD22) is duly completed and all required documents are submitted, please reserve sufficient time to submit and complete vehicle registration.

Under the aforementioned one-off arrangement, the FRT concession arrangement for e-PCs are as follows:

	i.	except for eligible private car (PC) owners (see (ii) below), the FRT concession cap for e-PCs is $58,500.
	ii.	the FRT concession cap for PC owners eligible for the "One-for-One Replacement" (OfO) Scheme# is $172,500.
	iii.	e-PCs with taxable value (i.e. vehicle price before tax) of over $500,000 are not entitled to the FRT concession.
	#	The OfO Scheme allows PC owners who arrange to scrap and de-register their own eligible old PC and then first register a new e-PC ("Replacement e-PC") to enjoy a higher FRT concession. Please refer to the ensuring paragraphs for the details of the OfO Scheme.
Click here to access the website of the Environmental Protection Department for more details on promoting the use of EVs. Exemption for disabled driver purchasing an electric private car A disabled driver is not liable to pay the motor vehicles first registration tax on the first $300,000 of the taxable value of an electric private car, if he has not registered a motor vehicle subject to the exemption of the motor vehicles first registration tax within the previous 5 years. Besides, he can only be entitled to either the aforesaid first registration tax exemption or the first registration tax concession under the "One-for-One Replacement" Scheme, but not both. For details and exemption which a disabled person can apply for, please click here.
"One-for-One Replacement" Scheme (Eligibility criteria revised with effect from 28 January 2019) (OfO Scheme ended on 31 March 2026. Only applications under the one-off arrangement will be accepted) OfO applications submitted under the one-off arrangement must meet all of the following eligibility criteria for the Scheme –
(a)	Vehicle class and propulsion – the "Old PC" must be in the vehicle class of private car as defined under the Road Traffic Ordinance (Cap 374) when it is de-registered;
(b)	Age – the "Old PC" must have been first registered in Hong Kong for at least 6 years when its registration is cancelled owing to scrapping;
(c)	Ownership period – the vehicle owner participating in the OfO Scheme must have been the registered owner of the "Old PC" for 18 months or more, without interruption;
(d)	Licensed period – the "Old PC", with or without interruption, must have been licensed for at least 10 months (i.e. 304 days or more) within the 12 months, or at least 20 months (i.e. 608 days or more) within the 24 months, immediately before its de-registration.
(e)	Vehicle class and propulsion – the "Replacement e-PC" must be classified as private car as defined under the Road Traffic Ordinance (Cap 374) when it is first registered, and is a private car propelled solely by electric power and does not emit any exhaust gas;
(f)	Ownership at first registration – the "Replacement e-PC" must be first registered under the name of the registered owner of the "Old PC" when the latter is scrapped and de-registered;
(g)	The scrapping and de-registration of the "Old PC", and submission of first registration application for the "Replacement e-PC" must all be carried out between 28 February 2018 and 24 February 2027, both dates inclusive; and
(h)	The de-registration date of the "Old PC" must not be after the submission date of the "Replacement e-PC" first registration application. The period between the two dates must not exceed 3 months.
Procedures for participating in the "One-for-One Replacement" Scheme
Key steps consist of the following -
(i)	Checking eligibility of the "Old PC" concerned for the Scheme;
(ii)	Arranging to scrap the "Old PC" concerned;
(iii)	Completing de-registration of the "Old PC" concerned; and
(iv)	Submitting first registration application for the "Replacement e-PC" and application for higher FRT concession for the "Replacement e-PC" under the Scheme.
For step (iv), according to the Motor Vehicles (First Registration Tax) Ordinance (Cap 330), before a motor vehicle is first registered, the registered distributor / registered importer who is selling the vehicle, or the person who is applying for vehicle first registration (where the motor vehicle is imported other than a registered importer) is liable to pay the FRT. Therefore,
if the "Replacement e-PC" is purchased from a registered distributor / registered importer - the application under the OfO Scheme shall be made by the registered distributor / registered importer selling the "Replacement e-PC"; or if the "Replacement e-PC" is imported by the owner for personal use in Hong Kong - the application under the OfO Scheme shall be made by the owner.
The processing of applications for the OfO Scheme would take about 10 working days upon receipt of the duly completed application with all required documents.
"One-for-One Replacement" Scheme Forms and Documents "How to Participate in the "One-for-One Replacement" Scheme for Higher First Registration Tax Concession for Electric Private Cars", detailing the eligibility criteria and application procedures for the OfO Scheme Download The application form for the OfO Scheme (TD628) Download Frequently Asked Questions (FAQs) Download
We urge PC owners who intend to participate in the OfO Scheme to read the abovementioned document carefully to comprehend the eligibility criteria and application procedures of the Scheme before arranging to scrap their existing PCs. If a PC owner is not certain whether his / her PC fulfill the eligibility criteria of the Scheme, he / she shall make an enquiry to us. The enquiry channels are detailed in Frequently Asked Question No. 1 above, or they can call the Hong Kong Licensing Office of the Transport Department at 2804 2270 / 1823.