Increasing adoption of electric vehicles (EVs) has intensified the need for efficient power electronic converters capable of managing bidirectional energy flow between the battery and propulsion system. This paper presents the design and simulation of a Model Predictive Control (MPC)-based non-isolated bidirectional DC to DC buck–boost converter for low voltage two-wheeler electric vehicle applications. The converter enables forward power transfer during motoring and reverse power transfer during regenerative operation. The investigated system interfaces a 12 V battery with a 40 V DC side and employs a 1.36 mH inductor, 470 μF and 100 μF DC-side capacitors, and a switching frequency of 10 kHz. A conventional proportional-integral (PI) controller with (Kp=0.02) and (Ki=2) is considered as the baseline control approach. In the proposed MPC, the inductor current is selected as the primary controlled variable. A one-step prediction model estimates the future inductor current for candidate duty ratios ranging from 0 to 1 in increments of 0.05, and the optimal duty ratio is selected by minimizing the cost function, thereby balancing current reference tracking and control effort. The converter model is implemented in MATLAB/Simulink and evaluated under bidirectional operating conditions by applying a current-reference reversal from +6 A to −6 A at 5 s. The simulation results show that the inductor current follows the commanded positive and negative current references and that the corresponding gate commands adapt appropriately during the transition, demonstrating stable current regulation and controlled reversal of power-flow direction. Compared with conventional PI control, the MPC provides a prediction-based framework for regulating the bidirectional converter while explicitly optimizing current-reference tracking and control action. The results demonstrate the suitability of the proposed MPC strategy for current-controlled bidirectional power conversion in low-voltage electric two-wheeler applications.