Step-by-step plan: Electric transport and your company
Are you buying a company car for the first time? Or is your van or truck due for replacement? Use this step-by-step plan to see what you should pay attention to when switching to electric transport for your company. And what tax benefits and subsidies there are.
There are several reasons for electric driving:
- you save on fuel and maintenance costs
If you choose electric transport, consider whether you would like to buy or lease. You should also consider whether you are buying or leasing the vehicle for business or private use. You could also opt for light electric vehicles (LEVs) for relatively short distances. Such as an:
- electric micro-car
- electric company car for deliveries or maintenance
- electric scooter (in Dutch)
The Dutch government wants to encourage the use of clean vehicles. Electric vehicles are eligible for tax benefits:
- Until the end of 2028, you will receive a 30% discount onmotor vehicle tax (mrb) for a fully electric passenger car.
- In 2029, you will pay 25% less motor vehicle tax for your zero-emission passenger car than for a passenger car that runs on fossil fuels.
If you buy or import an all-electric car, you only pay a one-off fixed tarrif (vaste voet) of €687 in private vehicle and motorcycle tax (bpm). You will not pay a variable rate. You do not pay bpm for a zero-emission delivery van.
Do you have a company car and do you use it privately for over 500 km per year? Then you will have to deal with additional tax liability (bijtelling). This is a percentage of the list price on which you pay income tax. In 2026, the additional tax rate for electric cars still is lower than for gasoline cars. The favourable additional tax liability is gradually being phased out. In 2028, the addition for electric cars will be the same as for all other cars. Calculate the addition for your private use.
If you invest in business assets, you may qualify for the small projects investment credit (kleinschaligheidsinvesteringsaftrek, KIA).
Are you investing in new environmentally friendly business assets? Under the Environmental Investment Deduction (Milieu investeringsaftrek, MIA) and the Random depreciation of environmental investments scheme (Willekeurige afschrijving voor milieu-investeringen, VAMIL) , you can benefit from tax relief if you invest in, for example, an electric or hydrogen-powered lorry, or an electric cargo bike.
Please read the terms and conditions of the MIA\Vamil scheme on rvo.nl before submitting your application. You cannot combine the MIA\Vamil scheme with the Hydrogen in Mobility Subsidy Scheme (SWIM) or the Zero-Emission Truck Purchase Subsidy (AanZET).
The Energy Investment Allowance (EIA) allows you to deduct 40% of the investment costs you incur for new energy-saving business equipment or techniques from your profits. This reduces your profit and therefore the amount you have to pay tax on. You can apply for EIA for investments listed on the Energy List (in Dutch).
There are subsidies available for the purchase and leasing of electric vehicles. Hydrogen cars are also fully electric and produce zero emissions. Find out more about the schemes:
Do you want to buy or (financially) lease a new zero-emission truck for your company? Or do you have a leasing company that leases trucks? You can apply for the purchase subsidy for zero-emission trucks (AanZET).
Do you want to invest in hydrogen vehicles, such as a hydrogen bus or hydrogen truck? If you are collaborating with other businesses, you can apply for the Subsidy for hydrogen in mobility (SWIM). The subsidy helps you to purchase hydrogen vehicles or convert existing vehicles to run on hydrogen (retrofitting). There is also a subsidy available for building, expanding, or renovating new hydrogen refuelling stations. Check all the conditions before applying for the subsidy at rvo.nl.
In addition, inquire into local subsidies at your municipality (in Dutch) or province. The subsidies from several municipalities are listed on Nederland Elektrisch.
In some situations, it is mandatory to have a charging station in your parking lot. If you are renovating your business premises or building a new one, you must install at least 1 charging station for every 10 parking spaces. Does your business premises have more than 20 parking spaces? Then you must have at least 1 charging station. More information about the rules for charging stations (in Dutch).
You can also make use of the knowledge and tools (in Dutch) if you wish to install charging infrastructure on your own premises.
Subsidies for charging infrastructure
You can apply for subsidies to build charging infrastructure. There is also money available for for advice. Read more about the charging infrastructure subsidy schemes SPRILA and SPULA.