Most people are now concerned about environmental issues. As the number of motorized vehicles grows, so does the consumption of fossil fuels. As a result, CO2 levels in the atmosphere rise. Starting to use alternate energy sources, such as electric automobiles, is one approach that can be implemented. By replacing the engine parts with a conversion kit, conventional motorcycles can be converted to electric motorcycles. In this study, the model is being developed by adding parameters. The cost of ordering raw supplies, storage expenses, transportation costs, and tax benefits are all factored into data processing. By using a mixed integer linear programming (MILP) model, this research offers a mathematical model for deciding which electric motorcycle conversion kit business to open. The results demonstrate that the model can be used as a decision-making tool for starting an electric motorbike conversion kit manufacturer due to tax reductions, and then starting as a manufacturer is more effective than becoming a trader.