Cars & mobility

The additional tax liability for an electric vehicle

The additional tax liability for an electric vehicle is 17% on the first € 30,000 and 22% on the value above € 30,000.

Rate discount for emission-free vehicles

Owners of emission-free vehicles currently do not pay any motor vehicle taxes (motorrijtuigenbelasting, mrb) and a one-quarter rate applies as from 1 January 2025. However, this discount will end on 1 January 2026, after which the motor vehicle tax for electric cars will be higher than for comparable petrol cars. In order to avoid stagnation in the growth of emission-free cars, a new 25% rate discount in motor vehicle tax is being introduced as from 1 January 2026. This discount applies until 2030 and is applied to both the government’s part and the provincial surcharges. This should make the purchase of new and second-hand electric vehicles more attractive.

Continuous use of commercial van

If, because of the nature of the work, a commercial van is continuously used alternately by two or more employees, it is often difficult to determine whether and to whom the commercial van has been made available for private purposes. Instead of taking into account an additional tax liability for the employees, the employer can pay a fixed amount of € 300 per annum via the final levy. Since 2006, this amount has remained unchanged. This amount will increase to € 438 per annum and will be indexed annually as from 1 January 2026, so that it aligns better to the actual extent of the private advantage.

Take note!

Ensure that the annual final levy increase is applied in the payroll administration.

End of Special BPM rate for PHEV

Since 1 January 2017, the Private Motor Vehicle and Motorcycle Tax Act of 1992 (Wet op de belasting van personenauto’s en motorrijwielen 1992, BPM) introduced a specific rate table for plug-in hybrid electric vehicles (PHEVs) to compensate for the difference between tested and actual carbon emissions. Recent European regulations adjust the carbon emission measuring method for PHEVs, making the emissions figures more realistic. From 2025 onwards, the specific PHEV rate table will be discontinued, and PHEVs will be taxed under the general private motor vehicle and motorcycle tax (BPM) rates for passenger vehicles. This could result in higher taxes on PHEVs with the new type of approval, but makes the system simpler and more in line with actual emissions.

End of BPM exemption for commercial vans

The private motor vehicle and motorcycle tax (BPM) exemption for commercial vans ceases to apply. The BPM basis shifts to carbon emissions. For commercial vans without a fixed carbon emissions value, a fixed sum of 330 grams per kilometre will be applied. In addition, the refund scheme for vans for disabled persons is being improved. The BPM can be offset against the refund upon registration, thus avoiding pre-financing by disabled persons. These measures ensure a more effective taxation and aligns better in practice.

Tip

Check that your commercial vans comply with the new carbon emissions rules to avoid additional costs.

The tax liability for BPM

The tax liability for the private motor vehicle and motorcycle tax (BPM) changes from the holder of the registration certificate to the applicant. Also, the levy and payment of the BPM must take place prior to registration.

New vehicle definitions

The 2025 Tax Plan aims to simplify vehicle taxes by harmonising vehicle tax definitions with registrations at RDW (the Netherlands Vehicle Authority). This means that, from 2027 onwards, vehicle tax definitions will be in line with the vehicle registration system definitions, eliminating differences between passenger vehicles and vans, for example. This will simplify vehicle taxes and reduce the administrative burden on citizens and businesses.

Take note!

Check the new vehicle definitions carefully to understand how they affect motor vehicle taxes. This can be important for both private individuals and entrepreneurs.

Application procedure for zero-rated buses
Natural gas-driven or LPG-driven buses which are mainly used for public transport, currently benefit from a zero rate for purposes of motor vehicle taxes. Any change in the transferred ownership details of these buses may lead to uncertainty as to (the time of) application of this rate. To ensure that the zero rate is applied correctly, the bus owner must submit an application to the tax inspector. This application is necessary to ensure that the rate is applied as from the correct time.

Take note!

Ensure an application is submitted to the tax inspector if the bus requires transferred ownership details, to avoid zero rate issues.

Tip

An application is only necessary for a bus which requires transferred ownership details after entry into force of the 2025 Tax Plan.