Today, on Budget Day 2023, the 2024 Tax Plan was presented. The Speech from the Throne contains the government's most important plans for the coming year. What awaits us for cars and mobility?
We looked into it for you and listed the latest news below. But please note, these plans are not yet final: the House of Representatives and Senate still have to decide on this, so the final outcome may be different.
Taxes
Additional charge for electric cars The additional tax for electric cars will remain unchanged in 2024 at 16% on a maximum of € 30,000. In 2025, the additional tax will be 17% on a maximum of € 30,000 and from 2026 the advantage for electric cars will disappear. The addition is then equal to the standard addition (22%).
BPM exemption for emission-free cars
The bpm is determined on the basis of CO2 emissions. Cars without CO2 emissions will remain exempt from BPM in 2024.
Bpm vans
The BPM exemption for vans will be abolished as of 2025. This means that from that moment on, entrepreneurs will have to pay BPM on the purchase of a new van. Read more about that here.
Road tax 2024 (motor vehicle tax)
Road tax is determined based on CO2 emissions. Cars without CO2 emissions will remain exempt from road tax in 2024. The exemption applies until 2024.
Commuting
Reporting obligation on work-related personal mobility From January 1, 2024, employers with 100+ employees will be required to prepare an annual report of business kilometers and commuting travel of all employees, including the associated CO2 emissions. You can read all about it in our free e-magazine CO2 reduction Work-related Person Mobility.
Travel allowance
The maximum tax-free travel allowance for employees will increase to €0.23 per kilometer as of January 1, 2024.
In addition, from January 1, the fines will be increased by 10%. A good reason to consider e-bike commuting? We previously wrote about that here.