Three departments adjust the technical requirements for the product of new energy vehicles for the reduction of vehicle purchase tax in 2026-2027.

On October 9, the Ministry of Industry and Information Technology, the Ministry of Finance, and the State Administration of Taxation issued a notice regarding the technical requirements for vehicle purchase tax exemption for new energy vehicles in 2026-2027. The requirements state that the pure electric driving range of plug-in (including extended range) hybrid passenger cars should meet the condition that the equivalent full electric range is not less than 100 kilometers. The energy consumption per 100 kilometers for pure electric passenger cars should not exceed the energy consumption limit of the corresponding model in "Electric Vehicle Energy Consumption Limit Part 1: Passenger Cars" (GB 36980.1-2025). For passenger cars with a maximum design weight exceeding 3500kg, the energy consumption limit requirements shall be implemented according to the energy consumption limit for passenger cars with a maximum design weight of 3500kg as specified in GB 36980.1-2025. Original text: Announcement on the Technical Requirements for Vehicle Purchase Tax Exemption for New Energy Vehicles in 2026-2027 No. 24 of 2025 According to the "Announcement on the Continuation and Optimization of the Vehicle Purchase Tax Exemption Policy for New Energy Vehicles" (Announcement No. 10 of 2023 by the Ministry of Finance, State Administration of Taxation, and Ministry of Industry and Information Technology), and in combination with the technological progress of new energy vehicles, the development of standards, and changes in vehicle models, the relevant matters concerning the technical requirements for new energy vehicles to be eligible for tax exemption for vehicle purchases in 2026-2027 are announced as follows: 1. The technical requirements for pure electric passenger cars are adjusted as follows: The energy consumption per 100 kilometers for pure electric passenger cars should not exceed the energy consumption limit of the corresponding model in "Electric Vehicle Energy Consumption Limit Part 1: Passenger Cars" (GB 36980.1-2025). 2. The technical requirements for plug-in (including extended range) hybrid passenger cars are adjusted as follows: (a) The pure electric driving range of plug-in (including extended range) hybrid passenger cars should meet the condition that the equivalent full electric range is not less than 100 kilometers. (b) For the fuel consumption during the battery maintenance mode test of plug-in (including extended range) hybrid passenger cars (excluding the fuel consumption converted from electricity), it should be compared to the fuel consumption limit of the corresponding model in "Passenger Car Fuel Consumption Limit" (GB 19578-2024): for passenger cars with a curb weight below 2510kg, it should be less than 70%; for passenger cars with a curb weight of 2510kg and above, it should be less than 75%; the fuel consumption limit requirement for passenger cars with a maximum design weight exceeding 3500kg shall be implemented according to the fuel consumption limit for passenger cars with a maximum design weight of 3500kg as specified in GB 19578-2024. No fuel consumption requirements are set for non-diesel plug-in (including extended range) hybrid passenger cars. (c) For the energy consumption during the battery consumption mode test of plug-in (including extended range) hybrid passenger cars, it should be compared to the energy consumption limit of the corresponding model in "Electric Vehicle Energy Consumption Limit Part 1: Passenger Cars" (GB 36980.1-2025): for passenger cars with a curb weight below 2510kg, it should be less than 140%; for passenger cars with a curb weight of 2510kg and above, it should be less than 145%; the energy consumption limit requirement for passenger cars with a maximum design weight exceeding 3500kg shall be implemented according to the energy consumption limit for passenger cars with a maximum design weight of 3500kg as specified in GB 36980.1-2025. 3. Other technical requirements shall continue to be implemented according to the Announcement on Adjusting the Technical Requirements for Vehicle Purchase Tax Exemption for New Energy Vehicles (Announcement No. 32 of 2023 by the Ministry of Industry and Information Technology, Ministry of Finance, and State Administration of Taxation). 4. From January 1, 2026, the models listed in the "Catalog of New Energy Vehicles Eligible for Vehicle Purchase Tax Exemption" (hereinafter referred to as the "Tax Exemption Catalog") must meet the requirements of this announcement. For models already listed in the "Tax Exemption Catalog" before December 31, 2025, and meeting the technical requirements of this announcement, they will automatically be included in the list of new energy vehicles eligible for tax exemption in the first quarter of 2026. Models that do not meet the requirements will be removed from the "Tax Exemption Catalog". Models that do not meet the requirements and are intended to be included in the first quarter of the 2026 "Tax Exemption Catalog" must complete the application by December 12, 2025. Models that have been removed can reapply for inclusion in the "Tax Exemption Catalog". 5. From January 1, 2026 (inclusive), after the release of the "Tax Exemption Catalog" for 2026 and beyond, the purchase of new energy vehicles included in the "Tax Exemption Catalog" can enjoy the vehicle purchase tax exemption policy as stipulated. Tax authorities will process the tax reduction procedures for vehicle purchase tax based on the "Tax Exemption Catalog," tax exemption markings, and other information required for tax declaration. This announcement is hereby issued by the Ministry of Industry and Information Technology, Ministry of Finance, and State Administration of Taxation. This text is selected from the official website of the Ministry of Industry and Information Technology, translated by GMTeight, edited by Liu Jiayin.