On January 1st, a special, limited-edition run of the smart #1 Horse Year Lucky Version was introduced to the market, comprising just 1,000 units. Priced attractively at RMB 139,900, this model offered a RMB 15,000 discount compared to its regular counterpart. Nevertheless, despite being on sale for half a month, all units have not been snapped up. The underlying cause? Purchasers of this particular model are required to foot the entire vehicle purchase tax bill, which amounts to roughly RMB 12,000. This tax obligation stems from an operational oversight by smart, which resulted in the car's exclusion from the 2026 roster of new energy vehicle models that qualify for vehicle purchase tax exemptions.
