Definitions
- Full electric vehicle: CO2-emission = 0 g/km
- Semi-electric vehicle: CO2-emission 1 – 50 g/km (Plug-in hybrid electric vehicles and electric vehicles with range extender)
Financial measures in 2014:
|
Full electric vehicle (0 g/km) |
Semi-electric vehicle (1 – 50 g/km) |
Regular middle-sized passenger car |
|
| Vehicle purchase tax (BPM) |
€ 0 |
€ 0 1) |
€ 3.500 |
| Vehicle circulation tax (MRB) |
€ 0 2) |
€ 0 2) |
Petrol: € 600 / year Diesel: € 1.200 / year |
| Taxation for private use of company car |
4% |
7% |
25% 3) |
| Environmental investment rebate (MIA-regeling) 4) |
36% of a maximum of € 50.000 5). |
1-30 g/km: 27% of a maximum of € 35.000 6).31-50 g/km: 13,5% of a maximum of € 12.500 7). |
– |
| Excise duty | € 0,12 / kWh (0 – 10.000 kWh) € 0,04 / kWh (10.000 – 50.000 kWh) | Petrol: € 0,76 / liter Diesel: € 0,48 / liter | |
1) In 2015 the purchase tax for semi-electric vehicles will become about € 450.
2) Exemption for 2014 and 2015.
3) For fuel efficient cars the percentage can be 14% or 20%.
4) The KIA- and VAMIL -investment rebates for full electric vehicles and semi-electric vehicles are stopped in 2014.
5) With a company tax rate of 25% this comes to a maximum of 25% x 36% x € 50.000 = € 4.500
6) With a company tax rate of 25% this comes to a maximum of 25% x 27% x € 35.000 = € 2.363
7) With a company tax rate of 25% this comes to a maximum of 25% x 13,5% x € 12.500 = € 422
Source: Rijksdienst voor Ondernemend Nederland, belastingdienst
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