In this new year, there are a number of changes you need to consider in terms of car taxes. Additional tax liability remains unchanged this year, but it is still useful to look ahead.
You'll find all the measures listed below:
Additional tax liability
For both regular fuel cars and electric cars, the additional tax liability is the same as 2023. In other words, on both a fuel car and a plug-in hybrid car, you'll pay 22% additional tax on the entire value of the car.
The additional tax liability for an electric car this year remains 16% on the first 30,000 euros of the car's purchase price. On the portion above that, you pay 22%.
For (potential) electric vehicle drivers, it is useful to look ahead now because the additional tax liability is going to change as of 2025 and 2026. Next year, the additional tax liability on the first 30,000 euros will still rise slightly to 17%. Starting in 2026, a rate of 22 percent over the entire purchase amount - the same as normal cars - will apply. Since the percentage of additional tax liability on a new car remains in effect for 60 months, it is prudent to look into leasing an electric car this year to still enjoy this tax benefit.
Bpm
The Tax on Passenger Cars and Motor Vehicles (Belasting Personenauto’s en Motorrijtuigen, or BPM) is determined based on the CO2 emissions of vehicles. For this year at least, electric cars are still exempt from BPM. As of 2025, however, the government wants to increase the fixed part of the bpm. The variable part of bpm that depends on the car's CO2 emissions will not change, but it is likely that electric passenger cars will also pay bpm. In any case, this will also apply to electric delivery vans.
Road tax
Road tax (mrb) is also related to the vehicle's CO2 emissions. Electric cars are also exempt for this this year.
Travel reimbursement
This goes up slightly for the untaxed portion from 21 to 23 cents per kilometre.
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