Financial measures for full electric and semi-electric vehicles in the Netherlands in 2014

laadpaalDefinitions

  • 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 Nederlandbelastingdienst

2 thoughts on “Financial measures for full electric and semi-electric vehicles in the Netherlands in 2014

  1. Pingback: Elektrisch rijden: voor ZZP en BV vanaf 2014 | Steinbuch

  2. Pingback: Cijfers Elektrisch Rijden NL t/m dec 2013 | Steinbuch

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