Tax rules change regularly. This is a short overview; you can find the most up-to-date overview on our page Subsidies and taxation.

For private individuals, there are no longer any tax advantages. However, driving electric is cheaper than driving on fuel. The registration and road tax of an electric car are also cheaper in most cases.

More info on the rates per region:

For companies, this is one of the most important tax advantages.

Tax deductibility of zero-emission company cars

The date of the signed order form or the concluded lease or rental contract determines the applicable regime. Note: a van, truck, bus or other vehicle may fall under a different tax category. So do not automatically use the percentages above for every electric company car.

VAT deduction on purchase or leasing

The ordinary VAT rules for vehicles apply to electric company cars. For passenger cars, VAT deduction is limited to professional use, with a legal maximum of 50%. Other rules may apply to other vehicle categories.

Benefit in kind

When an employer provides an electric company car that may also be used privately, a taxable benefit in kind (BIK) arises in principle. It is calculated as a flat rate based on, among other things, the catalogue value, the age of the car and the CO₂ coefficient. For a fully electric car, the legal minimum CO₂ coefficient is applied.

Home charging allowance

An employer can reimburse the costs of home charging for an electric company car under the applicable conditions. The tax treatment depends on the circumstances. Correct registration and a defensible reimbursement method are important.

All information is subject to change. Consult your accountant or tax advisor for your situation.

Want to know whether a charging station is tax-deductible? Then read the article Is a charging station tax-deductible?