Motor vehicle tax breaks for zero-emission vehicles and plug-in hybrids (Autobrief II)

Last updated: 18 November 2019

To encourage the a switch to efficient, low-emission vehicles in the transport sector, the Netherlands has introduced a progressive vehicle taxation system, based on the emissions-intensity of vehicles. Zero emission vehicles (ZEVs) are exempt from paying registration tax.

PHEVs:

PHEVs are exempt from paying the flat-rate registraion fee of €350. Then, the following rates apply:

Level 1: 1- 30 grams of CO2/km: €20

Level 2: 31-51 grams of CO2/km: €90

Level 3: >50 grams of CO2/km: €300

Non-PHEVs:

In addition to a flat-rate registration fee of €350, the following rates apply:

Level 1: €2 per gram of CO2

Level 2: €66 per gram of CO2

Level 3: €145 per gram of CO2  

Level 4: €238 per gram of CO2  

Level 5: €476 per gram of CO2  

2019 Update from Business.gov.nl (https://business.gov.nl/regulation/motor-vehicle-tax/):

On Prinsjesdag (Budget Day) 2019, the Ministry of Finance announced that the motor vehicle tax exemption for fully electric vans and plug in hybrids will be extended until 2025. Tax rates for petrol and diesel-operated company vans will go up: from 2021, the motor vehicle tax will go up by an average of €24 per car. The precise amount depends on your vehicle's weight.

These changes are due to come into effect on 1 January 2021. This is subject to its acceptance by the upper and lower houses of parliament.

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End uses covered
  • Transport end-uses
  • Road transport