Incentives and Legislation
The incentives and legislations section is updated for 2025, published on 18th April 2025, representing the situation as of that date. Major changes of incentives and polices are updated on a rolling basis from that date onwards.
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, or use the button on the right, and let us know. We review the proposed changes and implement the updates on a short notice.
The incentives and legislations section is updated for 2025, published on 18th April 2025, representing the situation as of that date. Major changes of incentives and polices are updated on a rolling basis from that date onwards.
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, or use the button on the right, and let us know. We review the proposed changes and implement the updates on a short notice.
- Purchase subsidies
No national purchase subsidies are available in 2025. The SEPP (private BEV subsidy) and SEBA (commercial van subsidy) programmes have ended. However, the MIA scheme remains active for BEV vans, allowing up to 14% investment deduction for eligible businesses.
- Registration tax benefits
BEVs are no longer exempt from the one-time BPM registration tax. In 2025, BEVs pay a flat BPM fee of €667, which remains significantly lower than for ICE vehicles.
- Ownership tax benefits
BEVs are subject to 25% of the standard MRB (motor vehicle tax) in 2025. PHEVs emitting ≤50g CO₂/km pay 75%. These rates will increase gradually:
- 2026–2029: 75%
- From 2030: 100%
This structure applies to both passenger cars and vans.
- Company tax benefits
In 2025, 17% of the first €30,000 of a BEV's list price is subject to Benefit-in-Kind (BIK) taxation, compared to 22% for ICE vehicles. This benefit will end after 2025. MIA and Vamil investment schemes remain available for BEV vans and FCEVs, but not for BEV passenger cars.
- AF Infrastructure Incentives
Subsidised advisory services are available for homeowners' associations (VvEs) seeking to install charging stations in apartment complexes. Many municipalities also offer free public charging point installations upon request.
- Other financial benefits
While no nationwide financial benefits are available in 2025, many municipalities offer free public charging infrastructure upon request for BEV owners.
- Local incentives
Several Dutch cities offer local incentives, including preferential parking access, low-emission zones, and grants for charging infrastructure. Details vary by municipality. See nederlandelektrisch.nl for updates.
- Announced Policy Changes (Effective Later in 2025 and After)
From 2030, the Netherlands will replace the fixed-rate MRB system with a pay-per-use road pricing model, applicable to all vehicles including BEVs.
- Institutions Involved in Incentives
Ministry of Infrastructure and Water Management (SEPP budget overview)RVO – Netherlands Enterprise AgencyDutch Tax AdministrationLocal Municipalities
- Sources
Information sourced from Rijksoverheid.nl, RVO, Belastingdienst, ANWB.
Incentives and Legislation timeline
- 2009Introduction of EV Incentives
The Dutch government introduced incentives for EVs, including full exemptions from registration tax (BPM) and road tax (MRB).
- 2013End of Total Exemption for Corporate Cars
The total exemption from registration tax (BPM) for corporate cars ended.
- 2015Adjustments to Registration Tax for PHEVs
In December 2015, reduced registration fees for PHEVs triggered a surge in sales.
From January 1, 2016, BEVs continued to pay a 4% BPM rate, while PHEVs with CO2 emissions ≤ 50 g/km saw their tax rate increase from 7% to 15%. - 2016Tax Rule Changes and Focus on BEVs
Changes in tax rules led to a 64% drop in PHEV sales in the first half of 2016, as many owners were found to rarely charge their vehicles.
Incentives were refocused on BEVs to maximize environmental benefits. - 2020 (June 4)Introduction of Purchase Subsidy Scheme
The Netherlands launched the Subsidy Scheme for Electric Passenger Cars (SEPP) for individuals and the Subsidy Scheme for Electric Vans (SEBA).
Effective from July 1, 2020, private buyers could apply for subsidies through the Netherlands Enterprise Agency (RVO).
Subsidy amounts for new BEVs were planned to decrease over time:
- 2020: €4,500
- 2022: €3,700
- 2023: €3,350
- 2024: €2,950
- 2025: €2,550
Used BEVs were eligible for a €2,000 subsidy.
Eligibility criteria included a minimum range of 120 km and a list price between €12,000 and €45,000.
- 2021Adjustment to Company Car Tax (BIK)
The BIK rate for privately used BEV company cars rose by 4 percentage points to 12%.
The threshold for the reduced BIK rate decreased from €45,000 to €40,000, effective January 2021. - 2023Continuation of Subsidy Scheme
New electric passenger cars: €2,950 (total budget of €67 million).
Used electric passenger cars: €2,000 (total budget of €32 million).
The scheme maintained strict eligibility criteria, such as a minimum range of 120 km and a price cap of €45,000. - 2025Phase out of key subsidies
- The SEPP and SEBA schemes ended, with no new national subsidies introduced.
BEVs pay a flat BPM rate of €667 in 2025, significantly lower than rates for ICE vehicles.
BEVs pay a reduced road tax rate, with planned increases
BEVs benefit from a reduced BIK rate, set to end in 2026.