The new year kicked off with several new rules for vehicle tax. For instance, the cap on the additional tax liability for electric cars was changed, the excise duty rebate on fuels was extended and several subsidies were changed, including the SEBA and SEPP.
Below is a detailed overview of these changes.
Additional tax liability for electric vehicles and the cap on it
The government intends to make the fleet in the Netherlands sustainable. That is why it is promoting electric cars, among other things with an addition benefit.
The standard additional tax liability for the private use of a company car remains 22%. Lease car drivers of zero-emission vehicles running on hydrogen or solar cells (such as the Lightyear) are an exception: they pay 16% in additional tax liability. For other zero-emission cars, such as fully electric cars, the 16% addition only applies up to and including a list price of €30,000. The part over and above that attracts an additional tax liability of 22%. This ceiling was €35,000 in 2022.
| Policy to promote EVs |
2023 |
2024 |
2025 |
2026 |
| Flat rate for private motor vehicle tax |
0 |
0 |
360 |
360 |
| Motor vehicle tax |
0% |
0% |
25% |
100% |
| Addition to income percentage |
16% |
16% |
17% |
22% |
| Additional tax liability limit (cap) |
30,000 |
30,000 |
30,000 |
n/a |
For ‘normal’ cars that emit carbon, lease car drivers will pay the standard additional tax liability of 22%. Electric cars that are five years old fall under the current year’s discount scheme. Immediately after the end of the 60-month period, any discount on the standard addition of 22% will be re-determined on the basis of the rules that apply at that time. This means you will have a different discount every year.
Excise duty rebate extended
The excise duty rebate on fuel will remain the same as it was for 2022 for now, but the rebate will be halved from 1 July 2023. The excise duty rebate was introduced in April last year on the back of high fuel prices, but these have fallen so much in recent months that the rebate is no longer necessary. As far as the excise duty rate on diesel is concerned, the delayed increase will be implemented as of 1 July. The excise duty rebate is temporary and will end completely on 1 January 2024.
| Fuel |
Price as of 1 April 2022 |
Price for 2023 without attenuation |
Price as of 1 January 2023 |
Price as of 1 July 2023 |
| Petrol |
€0.651 |
€0.876 |
€0.651 |
€0.789 |
| Diesel |
€0.417 |
€0.572 |
€0.417 |
€0.516 |
| LPG |
€0.154 |
€0.207 |
€0.154 |
€0.186 |
Mileage allowance set to rise
The tax-free mileage allowance will increase from €0.19 to €0.21 per business kilometre from 1 January. The expectation is that there will be another increase to €0.22 per kilometre as of 1 January 2024.
Electric vehicles subsidy for company cars (SEBA)
The subsidy scheme for zero-emission company cars (SEBA) has been set at €33 million, which is the same as last year. To qualify for this subsidy, you have to meet several conditions and the amount that you are given is capped at €5,000 per company car.
Electric vehicles subsidy for private lease vehicles (SEPP)
Private individuals buying or leasing an all-electric car can also apply for the subsidy for electric passenger cars for private individuals (SEPP). The subsidy for a new car or private lease car is significantly lower this year compared to last year, namely €400 less. At the time, the amount was set at €3,350 and this year the subsidy is €2,950, good for almost 23,000 new electric cars.
For a used car or private lease, the subsidy has been set at €2,000, as it was last year, for about 16,200 cars. Once again, there are several conditions that you have to meet to qualify for this subsidy.
Applications for this subsidy can be submitted via RVO.nl from 9 am on 10 January 2023.
Normative regulation for work-related mobility
In July 2023, it will probably become mandatory for companies with 100 employees (FTE) or more to track the carbon emission of every business and commuting trip. The exact details of the scheme are not yet known, but you can read more about it in our free e-magazine.