Hong Kong First Registration Tax (FRT) Calculator
Calculate the First Registration Tax (FRT) payable on newly imported or registered private cars in Hong Kong. Features statutory progressive tax tiers (46%, 86%, 115%, and 132%) and Electric Vehicle (EV) One-for-One concessions.
Vehicle Value & Powertrain Type
Published retail price including accessories before registration tax
Progressive FRT Band Calculation
| Tier Bracket | Tax Rate | Tax (HKD) |
|---|---|---|
| First HK$150,000 | 46% | HK$69,000 |
| Next HK$150,000 (150k - 300k) | 86% | HK$129,000 |
| Next HK$200,000 (300k - 500k) | 115% | HK$172,500 |
| Remainder exceeding HK$500,000 | 132% | HK$0 |
| Net FRT After Concession | Payable | HK$198,000 |
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Frequently Asked Questions & Hong Kong Statutory Provisions
What is the First Registration Tax (FRT) in Hong Kong? ▼
First Registration Tax (FRT) is a statutory tax levied under the Motor Vehicles (First Registration Tax) Ordinance (Cap. 330) when a motor vehicle is registered for the first time in Hong Kong by the Transport Department. It is designed to regulate private vehicle growth.
What are the progressive FRT tax bands for private cars? ▼
FRT is calculated on the published retail taxable value in four progressive brackets: 1) First HK$150,000 at 46%; 2) Next HK$150,000 (HK$150,001 - HK$300,000) at 86%; 3) Next HK$200,000 (HK$300,001 - HK$500,000) at 115%; and 4) Remainder exceeding HK$500,000 at 132%.
How does the 'One-for-One Replacement' Scheme for Electric Vehicles (EVs) work? ▼
Under the EV One-for-One Replacement Scheme, car owners who scrap and de-register an eligible old private car (at least 6 years old with continuous ownership) can enjoy a higher FRT concession of up to HK$172,500 (concession cap adjusted under current policy) when purchasing a new electric private car with pre-tax price under HK$500,000.
What costs must be included in the taxable value of a vehicle? ▼
The published retail price (taxable value) includes the vehicle's manufacturing cost, shipping freight, insurance, optional warranties, pre-delivery inspection fees, and all optional accessories/equipment fitted prior to registration.
Are commercial vehicles taxed at the same progressive rates? ▼
No. Goods vehicles, buses, and taxis are taxed at much lower flat concessionary rates (e.g. 15% for goods vehicles, 3.7% for taxis) to avoid burdening commercial logistics and public transport operators.
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📊 Hong Kong Inland Revenue Department (IRD) & MPF Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (HKD) |
|---|---|
| Primary Net / Statutory Payable Amount | HK$ 0.00 |
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