How does the additional tax liability for electric company cars work?
Additional tax rate for electric commercial vehicles is much lower than for traditional vehicles. In 2025, you will pay 16% additional tax on electric company cars, while petrol and diesel cars cost 22%. This tax advantage makes electric business driving attractive for entrepreneurs. The government is thus encouraging the switch to sustainable mobility.
What is additional tax and why do you pay less with electric company cars?
Additional tax is the tax you pay on the private use of your business car. The tax authorities see this as taxable income and charges payroll tax on it. The percentage depends on the type of vehicle and its CO2 emissions.
Electric company cars get a lower additional tax rate because the government wants to encourage sustainable transport. This tax benefit makes electric driving more financially attractive for entrepreneurs. This fits in with climate goals and helps the Netherlands reduce CO2 emissions.
The difference is quite significant. Whereas you pay 22% additional tax for a traditional company car, this is only 16% for electric vehicles. This quickly saves hundreds of euros a year in tax. The government is gradually increasing this rate, but electric remains more advantageous than petrol or diesel for now.
Exactly how much additional tax liability do you pay for an electric company car?
For electric company cars, you will pay in 2025 16% addition on the list value. This rate increases every year: in 2026 it will be 17%, in 2027 it will be 20% and from 2028 you will pay 22% - the same as petrol and diesel vehicles.
A practical example: suppose you have an electric company car with a list value of €40,000. Then you will pay payroll tax on €6,400 (16% of €40,000) in 2025. At a tax rate of around 37%, this will cost you around €197 in extra tax each month.
By comparison, the same car with a petrol or diesel engine would cost you 22% additional tax. That's €8,800 taxable income per year, or €271 per month in extra tax. So you save about €74 a month by choosing electric.
What conditions must your electric company car fulfil for low additional tax rate?
Your electric company car should all-electric be eligible for 16% additional taxable benefit. Hybrid vehicles are not covered by this scheme and get the normal rate of 22%.
Important conditions are:
- The vehicle must be registered with the RDW as an electric car
- The car must run exclusively on electricity (without range extender)
- There are no restrictions on catalogue value
- The registration date determines which additional tax rate applies
Note that plug-in hybrids do not qualify for the low rate, even if they can run electric. Only fully battery-powered vehicles get the tax benefit. This applies to all makes and models, from small vans to large electric vans.
How do you calculate the additional tax rate for your electric company car?
The calculation is simple: list value × 16% × your tax rate. The list price is the new car price including VAT and bpm. Your tax rate depends on your income and is usually between 37% and 49.5%.
Step-by-step calculation:
- Look up the catalogue value from the dealer or manufacturer's website
- Multiply this value by 16% (in 2025)
- This amount is added to your taxable income
- You pay payroll tax on this according to your tax rate
Example with a €50,000 electric company car: €50,000 × 16% = €8,000 taxable income per year. At a tax rate of 40%, you will pay €3,200 per year in extra tax, or €267 per month. This is considerably less than the €440 per month you would pay for a comparable petrol or diesel car.
How Van den Hurk helps with electric commercial vehicles
We help you switch to electric commercial vehicles with complete support and transparent advice. With over 60 years of experience in commercial vehicles, we understand exactly what you need to look out for when choosing electric driving.
Our concrete support includes:
- Personal advice on additional taxes and tax benefits for your situation
- Flexible leasing options to suit your operations
- Extensive range electric commercial vehicles of different brands
- Transparent prices with no hidden costs
- Practical guidance on switching to electric driving
We make sure you not only find the right electric company car, but also take full advantage of all tax benefits. Our experience with corporate customers helps you make the best choice for your business and growth plans.
Want to know which electric company car best suits your situation? Contact us for personal advice on additional tax liability, leasing options and the switch to sustainable company mobility.
