Electric car: tax benefits in 2026
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
A new electric car has an 18 per cent addition up to € 30,000 of list price in 2026 and 22 per cent above, plus a 30 per cent road tax discount.
- The percentage of the first-registration year is fixed for 60 months, so getting in earlier lasts longer.
- The low rate rises to 20 per cent in 2027 and disappears in 2028, when everything becomes 22 per cent.
- The road tax discount is 30 per cent from 2026 through 2028, 25 per cent in 2029 and nil in 2030; electric vans are excluded.
- The purchase subsidy for private and business drivers no longer exists.
Considering an electric car for your business? Then it's good to know the tax benefits. They still exist in 2026, but the government is phasing them out step by step. This article explains what applies to electric cars in 2026.
What's the addition benefit in 2026?
For a new electric car a reduced private-use addition of 18% applies in 2026 over the first 30,000 euros of the list value. Over the part above you pay 22%, just like an ordinary car. This reduced rate stays valid for 60 months from first registration.
Is the benefit being phased out?
Yes. In 2025 the addition was still 17% over the first 30,000 euros, in 2026 it's 18%, in 2027 it becomes 20%, and from 2028 the same rate of 22% applies to all cars. So those who get in earlier benefit longer from the lower rate due to the 60-month rule.
Are there other benefits?
Besides the lower addition, a zero-emission passenger car pays road tax with a 30 per cent discount. That discount runs from 2026 through 2028, drops to 25 per cent in 2029 and ends in 2030; it does not apply to electric vans. Running costs per kilometre are also lower than on fuel.
Is an electric car advantageous for you?
Whether an electric car is tax-advantageous depends on your annual mileage, the list value and your private use. Due to the phasing out of the benefit it's wise to calculate the scenarios. A good bookkeeper helps you weigh business versus private driving.
The scheme in 2026, and what is still coming
The 2026 Tax Plan softened the phase-down of the addition benefit. Fully electric cars keep a reduced addition of 18 per cent on the first 30,000 euros of list price in 2026; above that, 22 per cent applies. For fuel cars it is 22 per cent on everything.
| Year | Up to € 30,000 | Above that |
|---|---|---|
| 2026 | 18% | 22% |
| 2027 | 20% | 22% |
| 2028 and later | 22% | 22% |
Worked example: a € 45,000 electric car in 2026
- 18% on the first € 30,000
- € 5,400
- 22% on the remaining € 15,000
- € 3,300
- Addition per year to your profit
- € 8,700
Result: The same car on fuel would give € 9,900 of addition. The advantage is thus € 1,200 a year, and that percentage is fixed for 60 months from first registration
Frequently asked questions
What addition applies to an electric car in 2026?
18 per cent on the first 30,000 euros of list price and 22 per cent above it. The percentage of the year of first registration holds for 60 months.
Is there still a subsidy for electric cars?
Not for ordinary passenger cars; the purchase subsidy has ended. The 2026 environmental list does still include an electrically powered passenger car with integrated solar panels, which qualifies for the environmental investment deduction. See EIA, MIA and Vamil.
Does the reduced addition apply to a used electric car?
The percentage attaches to the year of first registration and holds for 60 months. Buy a used car within that period and you inherit the running percentage; afterwards the then-current rate applies.
Do I pay the addition if I use the car for business only?
Not if you show with a complete trip log that you drive at most 500 private kilometres a year. See keeping a mileage log.
Can I reclaim VAT on an electric car?
Yes, in proportion to business use, as with any company car. For private use you declare an annual VAT correction, usually 2.7 per cent of the list price.
Is driving electric still worthwhile for tax?
The big advantage of the past is gone, but 18 versus 22 per cent still saves hundreds of euros a year on a pricier car, alongside lower running costs. Calculate it with your own list price. See also buying, leasing or keeping the car private.
Sources
- Private-use car addition 2026Belastingdienst · belastingdienst.nl
- Road tax discount for zero-emission carsOverheid.nl · ondernemersplein.overheid.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
