The present disclosure provides a light-adjusting glass and a smart vehicle window. The light-adjusting glass has a transmittance adjustment region and an encapsulation region; the light-adjusting glass includes: a first and second substrates opposite to each other, and a dye liquid crystal layer between the first and second substrates in the transmittance adjustment region, and a frame sealant in the encapsulation region; the first substrate includes a first base and a first electrode layer on a side of the first base proximal to the dye liquid crystal layer; the second substrate includes a second base and a second electrode layer on a side of the second base proximal to the dye liquid crystal layer; a conductive structure is provided in the frame sealant; a first and second voltage transmission structures electrically insulated from each other are on the first base.