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Netherlands

15-05-2018 updated
Capital: Amsterdam
Population: 17,268,487
Total land area (km2): 41,543 km2
Passenger cars: 8,373,244
Highway (km): 3,055 km
Category Description
Registration Tax Benefits

The Netherlands - Registration Tax Benefits

Zero emission cars are exempt from paying registration tax. For other cars the system is progressive, with 5 levels of CO2 emissions that pay different amounts of registration tax. Plug-in hybrid cars go to level 1, 1-79 gr CO2/km and pay € 6 per gram. For level 2, 80-106 gr CO2/km the tariff is € 69 per gram CO2. The final level is € 476 per gram for 174 gr CO2/km or over.

Ownership Tax Benefits

The Netherlands - Ownership Tax Benefits

- Road tax: Zero emission cars are exempt from paying road taxes. Plug-in hybrid cars (< 51 gr CO2/km) pay 50% of the road tax for a regular car.

Company Tax Benefits

The Netherlands - Company Tax Benefits

- Surcharge on income tax for the private use of company cars: In the Netherlands, income tax has to be paid on the private use of a company car. This is done by imposing a surcharge of 4-25% of the catalogue value on the taxable income. For zero emission cars this percentage is 4%. For most plug-in hybrids the percentage is 15% (< 51 gr CO2/km), the next level (51 – 106 gr CO2/km) is 21%. Over that, 25% is imposed.

- Tax deductible investments: The Netherlands has a system of facilitating investments in clean technology, by making these investments partially deductible from corporate and income taxes. Zero emission and plug-in hybrid (and not with a diesel engine) cars are on the list of deductible investments, as are the accompanying charging points.

Category Description
Registration Tax Benefits

The Netherlands - Registration Tax Benefits

Zero emission cars are exempt from paying registration tax. For other cars the system is progressive, with 5 levels of CO2 emissions that pay different amounts of registration tax. Plug-in hybrid cars go to level 1, 1-79 gr CO2/km and pay € 6 per gram. For level 2, 80-106 gr CO2/km the tariff is € 69 per gram CO2. The final level is € 476 per gram for 174 gr CO2/km or over.

Ownership Tax Benefits

The Netherlands - Ownership Tax Benefits

- Road tax: Zero emission cars are exempt from paying road taxes. Plug-in hybrid cars (< 51 gr CO2/km) pay 50% of the road tax for a regular car.

Company Tax Benefits

The Netherlands - Company Tax Benefits

- Surcharge on income tax for the private use of company cars: In the Netherlands, income tax has to be paid on the private use of a company car. This is done by imposing a surcharge of 4-25% of the catalogue value on the taxable income. For zero emission cars this percentage is 4%. For most plug-in hybrids the percentage is 15% (< 51 gr CO2/km), the next level (51 – 106 gr CO2/km) is 21%. Over that, 25% is imposed.

- Tax deductible investments: The Netherlands has a system of facilitating investments in clean technology, by making these investments partially deductible from corporate and income taxes. Zero emission and plug-in hybrid (and not with a diesel engine) cars are on the list of deductible investments, as are the accompanying charging points.