The incentives and legislations section are being updated now. An up-to-date version for all countries are expected until 29th March 2024.

Incentives and legislation that aim to increase uptake of alternative fuels vehicles and infrastructure.

If you know of other national or local incentives that should be included in this section, please send us an email and let us know.

Registration tax benefits

Cars with green plates (environmentally friendly cars) have environmental classifications of ‘5E’ (100 % electric), ‘5N’ (plug-in hybrid), ‘5P’ (100 % electric for at least 50 km), or ‘5Z’ (zero emission cars), which are exempt from paying registration tax. For other cars, the system is progressive, with different levels of technical properties (engine capacity and environmental classification) that pay different amounts of registration tax.

Registration tax for regular hybrids is EUR 209.

Ownership tax benefits

Cars with green plates are exempt from paying vehicle tax and property transfer tax. Other cars pay vehicle tax and transfer tax regressively, based on the age of the vehicle, and its engine power.

Company tax benefits

Tax exemption for BEVs and PHEVs.

Purchase subsidies

No purchase subsidies are available as of 2023 October. A new round of purchase subsidy programs is expected in November 2023 with a total budget of 80 million EUR. 

 

VAT benefits

With regard to VAT, the same rules apply to these vehicles as to any other passenger car (50 % of the operating VAT is deductible).

Other financial benefits

From 1 January 2017, a tax credit can be used in the corporate tax scheme for the acquisition of assets for energy efficiency purposes. The tax credit does not constitute de minimis aid and can be claimed for 6 tax years, up to a maximum of 70 % of the calculated tax. The tax benefit is differentiated progressively based on the geographical region and size of the company, but no more than EUR  15 million.

AF infrastructure incentives

Total cost of electric charging stations is deductible from corporate tax (since 2017).

Total cost of electric charging stations is deductible from the income tax base of energy suppliers.