THE HAGUE – October 13, 2026 | The Dutch Daily
Dutch electric car tax 2027 comes down to three separate things that people often mix up: the bijtelling (the taxable benefit when you drive a company car privately), the motorrijtuigenbelasting or MRB (road tax), and the new 12% levy that employers pay on petrol and diesel company cars from 1 January 2027. This guide separates them, shows the percentages the government and the tax authority publish, and flags which 2027 figures still come from reporting on a parliamentary amendment rather than from an official table.
Dutch electric car tax 2027: quick answer
- Road tax (MRB): 30% discount for zero-emission passenger cars in 2026, 2027 and 2028; 25% in 2029; none from 2030 (Rijksoverheid).
- Bijtelling 2026: 18% up to €30,000 of catalogue value and 22% above (Belastingdienst).
- Bijtelling 2027: 20% up to €30,000 and 22% above, according to SRA’s reporting on the adopted amendment. The Rijksoverheid says electric drivers get a lower bijtelling “through 2027”.
- Petrol and diesel company cars: employers pay 12% of the catalogue price per year from 1 January 2027 (Rijksoverheid).
- Plug-in hybrids: no road tax discount since 2026.
Contents
1. The three taxes behind Dutch electric car tax 2027
When people search for Dutch electric car tax 2027, they usually mean one of these:
- Motorrijtuigenbelasting (MRB), the road tax every car owner pays, which depends on fuel type, emissions and weight. Provinces also add a yearly surcharge. You pay monthly or quarterly from the date the licence plate is registered in your name.
- Bijtelling, which only matters if you have a company car that you also drive privately for more than 500 km a year. The Belastingdienst adds a percentage of the car’s catalogue value to your taxable income.
- Pseudo-eindheffing, a new tax for employers on petrol and diesel company cars from 1 January 2027. It is not paid by the driver, but it changes what employers offer.
We covered the road tax shock for a popular model in our guide to EV road tax in the Netherlands 2026. This article looks forward to 2027.
2. Dutch electric car tax 2027: the 30% road tax discount
The Rijksoverheid publishes a table for the road tax discount on zero-emission passenger cars:
| Year | Discount |
|---|---|
| 2026 | 30% |
| 2027 | 30% |
| 2028 | 30% |
| 2029 | 25% |
| 2030 onward | 0% |
The government explains the logic: the discount offsets the extra weight of the battery, because the MRB is partly based on vehicle weight. The amount you actually pay still depends on the weight of your car and on your province, so use the Belastingdienst’s MRB calculator for a figure for your own car.
Two related dates from the Rijksoverheid’s MRB page are worth knowing. From 1 July to 31 December 2026, businesses pay half the tax on vans. And from 1 January 2028 the oldtimer exemption applies only to vehicles first registered before 1 January 1988.
3. Dutch electric car tax 2027 and bijtelling for company cars
If you drive a company car privately for more than 500 km a year, you pay income tax on a percentage of the car’s catalogue value. The Belastingdienst publishes the percentages by year of first registration:
| Year of first registration | Electric, up to the threshold | Threshold | Above the threshold |
|---|---|---|---|
| 2021 | 12% | €40,000 | 22% |
| 2022 | 16% | €35,000 | 22% |
| 2023–2024 | 16% | €30,000 | 22% |
| 2025 | 17% | €30,000 | 22% |
| 2026 | 18% | €30,000 | 22% |
Hydrogen and solar-cell cars get the same percentage as electric cars in the Belastingdienst’s table, and other cars pay 22%. Cars older than 16 years follow a different rule (35% of the car’s current value).
What about 2027?
The Belastingdienst page I read lists rates up to 2026 only. For 2027, the Rijksoverheid says that electric drivers get a lower bijtelling “through 2027” without giving a percentage. The professional body SRA reported on 28 November 2025 that the Tweede Kamer had adopted an amendment under which the reduced rate would be 18% in 2026, 20% in 2027 (both on the first €30,000, with 22% above) and would end for cars made available in 2028. The reduced rate stays in place for 60 months after the car is first admitted to the road.
The 18% for 2026 on the Belastingdienst page matches that amendment, which suggests it became law. Still, SRA’s article was written before the Eerste Kamer had approved it, and the Belastingdienst page does not list 2027 yet. Treat 20% as the expected figure and confirm it on the Belastingdienst site before you sign a lease.
4. A worked example
This calculation is ours; it only shows how the percentages work.
To see how Dutch electric car tax 2027 works in practice, take a fully electric company car with a catalogue value of €40,000:
- Registered in 2026: 18% × €30,000 = €5,400, plus 22% × €10,000 = €2,200, so €7,600 per year is added to your taxable income.
- Registered in 2027 (20% rate): 20% × €30,000 = €6,000, plus €2,200, so €8,200 per year.
The amount you actually pay in tax depends on your tax bracket, which is why we show the addition to income rather than a euro bill. The difference between the two years is €600 of extra taxable income per year, for 60 months.
5. The employer levy on petrol and diesel cars
The Dutch electric car tax 2027 package also includes a new employer tax. From 1 January 2027, employers pay a pseudo-eindheffing of 12% of the catalogue price per year on new petrol or diesel company cars that are used for commuting and for private use. The Rijksoverheid gives an example: for a car of €30,000 the levy is €3,600 per year, or €300 per month. The employer may not pass this on to the employee. Petrol and diesel cars that were already made available before 2027 are exempt until 16 September 2030.
The practical effect for drivers is indirect. An employer who now faces a yearly levy on every new fossil-fuel car has a reason to offer electric cars instead.
6. Plug-in hybrids and other cars
Plug-in hybrids, which the Rijksoverheid defines as passenger cars with CO2 emissions above 0 and up to 50 grams per kilometre, no longer receive the MRB discount. Since 2026 they pay the regular rate. For bijtelling, the standard rate is 22% of the catalogue value.
From 1 January 2027, electric and plug-in hybrid cars must also show their power consumption on the energy label, according to the Rijksoverheid.
7. What is still not final in Dutch electric car tax 2027
The Belastingplan 2027 was presented on Prinsjesdag and is still in parliament. Commercial advisers and lease companies have published their own summaries, including plans for a temporary “greentimer” scheme for older electric cars and for a trade-in subsidy for lower incomes. These summaries disagree on start dates and amounts, and I could not find them on an official page, so I have left them out. If you are about to buy or lease, check the Belastingplan documents on the Rijksoverheid site and the Belastingdienst’s pages, and ask your lease company which rate your contract will use.
For the wider picture of next year’s tax changes, see Netherlands Changes 2027.
8. FAQ
How much road tax discount does Dutch electric car tax 2027 give?
30%, according to the Rijksoverheid’s table, the same as in 2026 and 2028.
What is the bijtelling for electric cars in 2027?
The Belastingdienst lists 18% for 2026. For 2027, SRA reported 20% on the first €30,000 and 22% above, based on an adopted amendment. Confirm on the Belastingdienst site.
Do I pay road tax on a company car?
No. According to the Rijksoverheid, you do not pay MRB on a company car; the leasing company or employer covers it, usually within the lease payment.
Do plug-in hybrids still get a discount?
No. Since 2026 they pay the regular road tax rate.
What is the 500 km rule?
If you can show that you drive no more than 500 private kilometres a calendar year, there is no bijtelling.
Does the 12% levy apply to electric cars?
No. It applies to new petrol and diesel company cars.
🇳🇱 Dutch Corner
| Dutch | English |
|---|---|
| De bijtelling | Taxable benefit of a company car |
| De motorrijtuigenbelasting | Road tax |
| De cataloguswaarde | Catalogue value |
| De auto van de zaak | Company car |
| De werkgever | Employer |
| De korting | Discount |
| Het kenteken | Licence plate |
| De leaseauto | Lease car |
| Het belastingjaar | Tax year |
Sources
- Rijksoverheid: Belastingvoordelen voor schone en zuinige auto’s en motoren (MRB discount table 2026–2030)
- Rijksoverheid: Motorrijtuigenbelasting (wegenbelasting) (what determines MRB, plug-in hybrids, van and oldtimer dates)
- Rijksoverheid: Ik rijd een auto van de zaak. Welke belastingen moet ik betalen? (500 km rule, 12% employer levy, example)
- Rijksoverheid: Overheid stimuleert milieuvriendelijker rijden (benefits through 2027 and 2029, energy label)
- Belastingdienst: Wat is mijn bijtelling? (percentages 2021–2026)
- SRA, 28 November 2025: Toch nog lagere bijtelling elektrische auto in 2026 en 2027 (18% in 2026, 20% in 2027, 60 months, amendment)
Free: Netherlands 2027 Money Checklist
Every deadline and number you need before and after 1 January 2027, on two printable pages. Confirm your email and the PDF is yours; we will also email you when the 2027 figures are confirmed.
Read nextBusiness & FinanceStarting a Business in the Netherlands as an Expat: KvK, VAT and Your First Website
