European Union
Austria
Belgium
Bulgaria
Croatia
Cyprus
Czech Republic
Denmark
Estonia
Finland
France
Germany
Greece
Hungary
Iceland
Ireland
Italy
Latvia
Lithuania
Luxembourg
Malta
Netherlands
Norway
Poland
Portugal
Romania
Slovakia
Slovenia
Spain
Sweden
Switzerland
Turkey
United Kingdom
Liechtenstein
Netherlands
15-05-2018 updated
| 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. |