Closed
SEPP
The subsidy for private electric cars ran from 2020 through 2024 and has closed for good. In 2024 it was €2,950 for a new and €2,000 for a used car. For 2025, 2026 and 2027 there is no national purchase subsidy.
Buying guide
Buying an electric car in 2026 and 2027
What you pay in tax, whether there is a subsidy, what home charging costs and earns, and what to check on a used car. Short and factual, with the law or the official source next to every amount.
Checked on 6 October 2026 · law text or official source next to every amount
At a glance
- BPMfixed amount, 2026
- €687
- Road taxof the petrol rate, through 2028
- 70%
- Company carup to €30,000, first registered 2026 and 2027
- 18% → 20%
- Subsidytrade-in scheme for used EVs announced
- None
- ERE at homeper year at 15,000 km, with a MID charger
- ≈ €300
1 January 2027
What changes for you?
Pick your situation. Each item says whether it is law or only announced.
- Unchanged
Road tax stays at 70%
For a fully electric passenger car you pay 70% of the rate for a comparable petrol car in 2027 and 2028, as in 2026. In 2029 it becomes 75%, the full rate from 2030. The Belastingdienst publishes the 2027 amounts in December.
Wet MRB 1994, art. 23bBelastingdienst, electric cars and road tax
- Law
BPM stays at €687
Under the law text for 2027 a new electric car again pays €687 BPM. The 2027 tax plan can still change that; the vote is expected in December 2026.
- Law
Company-car addition goes to 20%
For an electric company car first registered in 2027 the addition is 20% up to a €30,000 list price and 22% above. From 2028 it is 22%. Your current rate stays for 60 months.
Wage Tax Act, text from 2027Belastingdienst, what is my addition?
- Law
12% levy on fossil company cars
From 2027 employers pay a 12% levy on the list value of a company car with CO2 emissions, such as a petrol or diesel car, that is also used privately. Cars already provided before 2027 are exempt until 17 September 2030. That makes electric company cars more attractive.
- Law
Net metering ends
Solar power you export only earns a feed-in fee: until 2030 at least 50% of the bare supply price. Charging your car while the sun shines becomes relatively more valuable.
- Announced
Trade-in subsidy for a used EV
The cabinet is working on a subsidy for lower incomes who scrap an old petrol or diesel car and buy or privately lease a used electric car. Opening preferably at the end of 2026, otherwise in the second quarter of 2027. It is not a scheme yet.
RVO, assessment of the trade-in subsidy (House of Representatives)Taxence on the letter to Parliament of 21 September 2026
- Unchanged
ERE: nothing new for private drivers
For ERE your charger has needed a built-in MID meter since 1 January 2026. On 1 January 2027 only the transition year for businesses with an external MID meter ends.
Taxes
BPM, road tax and company-car addition per year
For a fully electric passenger car. Road tax as a percentage of the rate for a comparable petrol car; company-car addition by year of first registration.
| Year | BPM | Road tax | Company car |
|---|---|---|---|
| 2024 | €0 | 0% | 16% up to €30,000 |
| 2025 | €667 | 25% | 17% up to €30,000 |
| 2026 | €687 | 70% | 18% up to €30,000 |
| 2027 | €687 | 70% | 20% up to €30,000 |
| 2028 | not known yet | 70% | 22% |
| 2029 | not known yet | 75% | 22% |
| 2030 | not known yet | 100% | 22% |
- BPM: a fixed amount; 2027 per the law text in force from 2027, the 2027 tax plan can still change it. Wet BPM 1992, art. 9 · BPM Act, text from 2027
- Road tax: the amount depends on weight and province. Since 1 July 2026 the “massa rijklaar” (100 kg more than the empty weight) counts, with brackets also shifted 100 kg: you pay the same. Wet MRB 1994, art. 23b · Belastingdienst, changes in 2026 · Belastingdienst, road tax calculator
- Company-car addition: the rate of the year of first registration stays for 60 months. If you can show at most 500 private km a year, no addition. Belastingdienst, what is my addition? · Wage Tax Act, text from 2027
Subsidy
No purchase subsidy now, a trade-in scheme on the way
Announced, not open yet
Trade-in subsidy for a used EV
- For lower incomes who scrap an old petrol or diesel car (emission class 0 to 4).
- Only usable to buy or privately lease a used electric car with an original list price of €12,000 to €60,000.
- Proposed amounts per the letter to Parliament of 21 September 2026: €6,000 or €4,000, depending on income.
- Opening preferably at the end of 2026; if that fails, in the second quarter of 2027.
RVO, assessment of the trade-in subsidy (House of Representatives)Taxence on the letter to Parliament of 21 September 2026
Home charging and ERE
A home charger costs money and earns money
Cost
About €1,300 to €2,200 including installation, with 21% VAT. No national subsidy for private persons; SPRILA is for businesses.
Connection
On a separate circuit in the meter cupboard, per NEN 1010, by a certified installer. With 1x25A you charge at 3.7 kW, with 3x25A at 7.4 or 11 kW.
ERE
For ERE your charger has needed a built-in MID meter since 1 January 2026. A separate meter or your smart meter does not count for private persons.
Worked example
What 15,000 km a year costs, and what ERE earns
For a car with the median consumption of our 62 models (16.2 kWh per 100 km, WLTP).
- At home, smart charging
- €450/yr
- At home, dynamic contract
- €630/yr
- Public charging (AC)
- €1,385/yr
- Fast charging (DC)
- €1,955/yr
ERE from home charging
+ €300
Home: average price incl. taxes (€0.26 per kWh); public and fast: median of the networks without a card. ERE after the median commission.
Cost per month
Electric or petrol: about the same
Milieu Centraal’s example: a new mid-size car, 15,000 km a year, 4 years of driving, January 2026 prices. Electric costs more in depreciation and insurance, less in charging and maintenance.
| Per month | Petrol | Electric |
|---|---|---|
| Depreciation | €410 | €470 |
| Maintenance and repair | €60 | €40 |
| Insurance | €80 | €100 |
| Fuel or charging | €150 | €80 |
| Road tax | €70 | €80 |
| Total | €770 | €770 |
Milieu Centraal notes that the petrol price has risen since January 2026. After four years an electric car is worth about half its new price. Milieu Centraal, what does an electric car cost?
Buying used
Checklist for a used electric car
Tick off what you have done. Your progress is kept in this browser.
Battery warranty
What the manufacturer promises, and what the EU will require
Common now
8 years or 160,000 km
Down to 70% of the original capacity. According to Milieu Centraal an agreement between manufacturers, not law; it differs per brand.
Milieu Centraal, buying usedEuro 7, from 29 November 2026
80% and 72%
New car types must keep at least 80% up to 5 years or 100,000 km and 72% up to 8 years or 160,000 km. For all new cars from 29 November 2027.
EU Regulation 2024/1257 (Euro 7)Battery passport, from 18 February 2027
Digital record
Electric car batteries placed on the market from that date get a battery passport with a QR code. Most used cars will not have one yet.
EU Battery Regulation 2023/1542Questions
Questions about buying an electric car
How much BPM do you pay on an electric car?
A fixed amount: €687 in 2026. Through 2024 you paid nothing, in 2025 €667. Under the law text for 2027 it stays €687, but the 2027 tax plan can still change that.
How much road tax does an electric car pay in 2027?
In 2026, 2027 and 2028 you pay 70% of the rate for a comparable petrol car, 75% in 2029 and the full rate from 2030 (Road Tax Act Art. 23b). The amount depends on weight and province; the Belastingdienst publishes the 2027 rates in December. Since 1 July 2026 the “massa rijklaar” counts, but you do not pay more because of it.
What is the company-car addition for an electric car in 2027?
For a car first registered in 2027: 20% of the list value up to €30,000 and 22% above. In 2026 it is 18%, from 2028 22%. Your rate stays the same for 60 months from first registration.
Is there a subsidy for an electric car?
Not now. The SEPP subsidy has closed for good; the last applications were up to and including 27 December 2024. The cabinet is working on a trade-in subsidy for lower incomes who scrap an old fossil car and buy a used EV. It is announced but not open yet.
What does a home charger cost?
According to Milieu Centraal about €1,300 to €2,200 including installation. You pay 21% VAT and there is no national subsidy for private persons; SPRILA is for businesses only. Some municipalities do offer one.
Which charger do I need for ERE?
A charger with a built-in MID meter. According to the NEa, for private persons the meter must always be inside the charger; a separate meter in the meter cupboard or your smart meter does not count.
How do I check the battery of a used electric car?
Have a battery test done at a garage. According to BOVAG and VER the Aviloo flash test and the Moba test give the most reliable picture; for warranty a manufacturer test is decisive. There is no official RDW battery certificate. On average a battery loses about 2% a year, according to Milieu Centraal.
How long is the battery warranty?
Usually 8 years or 160,000 km down to 70% of the original capacity, but according to Milieu Centraal that is an agreement between manufacturers, not law. From 29 November 2026 Euro 7 requires at least 80% up to 5 years or 100,000 km and 72% up to 8 years or 160,000 km for new car types.