Company tax benefits for zero-emissions vehicles

Country / jurisdiction: Netherlands · Year: 2015 · Status: In force · Level: National · Type: Voluntary

Two forms of tax benefits are available for the use of low- or zero-emissions vehicle (ZEV) company cars as private vehicles. In 2014, 33% of cars registered were company cars, compared to 36% for private cars.

1. Income tax rates:

In the Netherlands, the use of company cars for private use is taxed. However, a more favourable rate of income tax is available for people who use low or zero-emissions company cars for private use.

Since 2017, the rates are as follows:

4% income tax on ZEVs

15% income tax paid pn vehicles with an emissions intensity is <51 gr CO2/km. This applies to most plug-in hybrids (PHEV),

21% income tax paid on vehicles with an emisssions intensity of 51-106 gr/km.

25% all others over that.

2. Tax deductivle investments:

Clean technology investments are partially deductible from corporate and income taxes. ZEVs and PHEV (excluding those with diesel engines) cars are on the list of tax-deductible investments, as are the accompanying charging points.

Official source: https://www.belastingdienst.nl/wps/wcm/connect/nl/auto-en-vervoer/content/reizen-werk-privegebruik-werknemer-wat-is-mijn-bijtelling