The incentives and legislations section are being updated now. An up-to-date version for all countries are expected until 26th April 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

Zero emission cars are exempt from paying registration taks until 2025.  

Ownership tax benefits

Until 2024, no road tax for fully electric cars and a 50% reduction on the tax for plugin hybrids. In 2025 BEV's pay 25% road tax and from 2026 onwards 100%. Due to weight, this will be higher than ICE cars.

Company tax benefits

In the last years, the addition on income tax for fully electric (BEV) lease cars has gradually increased. 

Purchase subsidies

Since July 2020, the Netherlands has opened a purchase subsidy for private persons.

For 2023, the subsidy amounts for electric passenger cars that meet the conditions is:

Used electric passenger car purchase or private lease: € 2,000 (total budget of 32 M)New electric passenger car for sale or private lease: € 2,950 (total budget of 67 M)

Conditions:

- 100% electric passenger car with a range of at least 120 kilometres.- The list price (original new price) is not lower than € 12.000 and not higher than € 45.000.- The car has been produced as an electric passenger car and may not have been converted into an electric car.- New EV's have to be registered on or after June 4th 2020-required holding period of 3 years for purchasing and 4 years for leasing- Used cars must be purchased through a specialist dealer and not from a private individual. This is to prevent abuse of the scheme.- Hydrogen-electric cars are not included

Budget

The budget is spread over the period 2020 to 2025. The total available budget for 2020 is € 17.2 million. The budget for new electric cars is € 10 million and for used electric cars € 7.2 million. The annual budgets for 2021 and later will follow.

Other financial benefits

No incentives are currently available.

Local incentives

https://nederlandelektrisch.nl/subsidies-financiering/subsidies-en-regelingen

 

Interesting links

https://www.rvo.nl/sites/default/files/2023-05/Statistics-Electric-Vehicles-and-Charging-in-The-Netherlands-up-to-and-including-April-2023.pdf

https://wetten.overheid.nl/BWBR0043600/2023-01-01

https://www.rijksoverheid.nl/documenten/publicaties/2022/12/20/belangrijkste-wijzigingen-belastingen-2023

https://www.rvo.nl/subsidies-financiering/mia-vamil/milieulijst

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/investeringsaftrek_en_desinvesteringsbijtelling/milieu_investeringsaftrek_mia_willekeurige_afschrijving_milieu_investeringen_vamil

https://www.rvo.nl/subsidies-financiering/mia-vamil/milieulijst/wijzigingen-milieulijst#meer-budget

https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/inkomstenbelasting_voor_ondernemers/investeringsaftrek_en_desinvesteringsbijtelling/milieu_investeringsaftrek_mia_willekeurige_afschrijving_milieu_investeringen_vamil

https://www.rvo.nl/onderwerpen/duurzaam-ondernemen/energie-en-milieu-innovaties/elektrisch-rijden/beleid

https://www.acea.auto/files/Electric_cars-Tax_benefits__purchase_incentives_2023.pdf

https://www.acea.auto/files/Electric_cars-Tax_benefits__purchase_incentives_2023.pdf

https://www.anwb.nl/auto/elektrisch-rijden/geen-wegenbelasting-voor-elektrische-autos

https://www.anwb.nl/auto/elektrisch-rijden/alle-fiscale-voordelen-voor-elektrische-autos-op-een-rij

Announced policy changes (effective later in 2024 and after)

https://www.rijksoverheid.nl/onderwerpen/belastingplan/belastingwijzigingen-voor-ons-allemaal/belasting-elektrische-auto