Uttar Pradesh Notifies 100% Road Tax Exemption for Electric Vehicles

The Transport Department, Government of Uttar Pradesh, issued a notification on November 5, 2025, to implement the Uttar Pradesh Electric Vehicle Manufacturing and Mobility Policy, 2022, as amended in 2025. This notification, bearing number 22/2025/1271/XXX-4-2025-8 (19)/2018 T.C., was promulgated following the approval of the High Level Empowered Electric Vehicle Committee (HLEEVVC) meeting minutes dated October 10, 2025, and in conjunction with a Standard Operating Procedure (SOP) issued by the Transport Department on March 18, 2023. The primary objective is to facilitate and benefit from exemptions in road tax and registration fees for electric vehicles under the aforementioned policy. The notification supersedes earlier notifications, specifically numbers 3/2023, 4/2023, 5/2023, and 6/2023, issued on March 2, 2023, under various sections of the Uttar Pradesh Motor Vehicles Taxation Act, 1997. It also partially amends notification number 7/2025, dated April 21, 2025. The key provision of this notification is the grant of a full exemption from road tax for eligible electric vehicles. The legislation provided: “...it is hereby specified that 100% exemption in road tax will be admissible to eligible electric vehicles from the tax applicable on different categories of vehicles...” This exemption applies to electric vehicles purchased and registered in Uttar Pradesh during two distinct periods: the first three years of the policy's notification, from October 14, 2022, to October 13, 2025, and subsequently during the fourth and fifth years of the policy's effective period, from October 14, 2025, to October 13, 2027. For clarity, the notification specifies that "electric vehicles" for the purpose of this exemption exclusively refers to "pure electric vehicles (Pure EVs)". This notification came into force upon its publication in the Official Gazette on November 5, 2025.

The legislative intent behind this notification is to accelerate the adoption and manufacturing of electric vehicles within Uttar Pradesh, aligning with the broader goals of the state's Electric Vehicle Manufacturing and Mobility Policy. Prior to this, electric vehicles were subject to standard road tax and registration fees, which could act as a deterrent to their widespread purchase. The policy rationale is to reduce the initial cost of ownership for electric vehicles, thereby incentivizing consumers to switch from conventional internal combustion engine vehicles. This measure addresses the statutory gap in providing direct financial incentives at the point of purchase and registration, which is crucial for fostering a robust electric vehicle ecosystem. By offering a complete waiver of road tax, the government aims to make electric vehicles more economically attractive, contributing to environmental sustainability and reducing reliance on fossil fuels. The notification effectively amends the existing statutory framework by superseding previous notifications that outlined taxation provisions under the Uttar Pradesh Motor Vehicles Taxation Act, 1997, and introducing a new, more favorable regime for electric vehicles. This move is expected to boost demand for EVs, encourage investment in EV manufacturing within the state, and support the development of associated infrastructure. The enforcement mechanism is direct, with the exemption being applied at the time of vehicle registration, ensuring immediate benefit to purchasers.

Keywords: Uttar Pradesh, Electric Vehicle, Road Tax Exemption, EV Policy, Mobility, Pure EVs, Vehicle Registration, Transport Department, Government Notification Geo Tags: India, Uttar Pradesh District: Not Applicable