Title: Buying an electric car 2026-2027: tax, subsidy and ERE Canonical: https://erevergelijken.eu/en/buying-an-electric-car/ Language: en Last modified: not dated in the sitemap Source: EREVergelijken.eu (the ERE Team), CC BY 4.0 for the data 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 1 January 2027 ## What changes for you? Pick your situation. Each item says whether it is law or only announced. [2027 checklist →](https://erevergelijken.eu/en/what-changes-in-2027/) - 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. 23b](https://wetten.overheid.nl/BWBR0006324/2026-01-01) [Belastingdienst, electric cars and road tax](https://www.belastingdienst.nl/wps/wcm/connect/nl/auto-en-vervoer/content/hybride-elektrisch-waterstof-motorrijtuigenbelasting) - 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. [BPM Act, text from 2027](https://wetten.overheid.nl/BWBR0005806/2027-01-01) - 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 2027](https://wetten.overheid.nl/BWBR0002471/2027-01-01) [Belastingdienst, what is my addition?](https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/reizen-werk-privegebruik-werknemer-wat-is-mijn-bijtelling) - 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. [Wage Tax Act, text from 2027](https://wetten.overheid.nl/BWBR0002471/2027-01-01) - 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. [Dutch government, net metering](https://www.rijksoverheid.nl/onderwerpen/energie-thuis/salderingsregeling) - 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)](https://www.tweedekamer.nl/downloads/document?id=2026D45010) [Taxence on the letter to Parliament of 21 September 2026](https://www.taxence.nl/?p=167634) - 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. [NEa, booking electricity](https://www.emissieautoriteit.nl/regelgeving/hernieuwbare-energie-voor-vervoer-eres/inboeken-hernieuwbare-energie-vervoer/inboeken-elektriciteit) 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. Taxes on an electric car per year | 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](https://wetten.overheid.nl/BWBR0005806/2026-01-01) · [BPM Act, text from 2027](https://wetten.overheid.nl/BWBR0005806/2027-01-01) - 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](https://wetten.overheid.nl/BWBR0006324/2026-01-01) · [Belastingdienst, changes in 2026](https://www.belastingdienst.nl/wps/wcm/connect/nl/auto-en-vervoer/content/veranderingen-2026-tarieven-motorrijtuigenbelasting) · [Belastingdienst, road tax calculator](https://www.belastingdienst.nl/wps/wcm/connect/nl/auto-en-vervoer/content/hulpmiddel-motorrijtuigenbelasting-berekenen) - 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?](https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/reizen-werk-privegebruik-werknemer-wat-is-mijn-bijtelling) · [Wage Tax Act, text from 2027](https://wetten.overheid.nl/BWBR0002471/2027-01-01) Subsidy ## No purchase subsidy now, a trade-in scheme on the way 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. [RVO, SEPP](https://www.rvo.nl/subsidies-financiering/sepp) 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)](https://www.tweedekamer.nl/downloads/document?id=2026D45010) [Taxence on the letter to Parliament of 21 September 2026](https://www.taxence.nl/?p=167634) 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. [Milieu Centraal, charging](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/opladen-elektrische-auto/) [Wet OB 1968](https://wetten.overheid.nl/BWBR0002629) [RVO, SPRILA](https://www.rvo.nl/subsidies-financiering/laadinfrastructuur/sprila-aanschaf) - 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. [Milieu Centraal, charging](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/opladen-elektrische-auto/) - 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. [NEa, booking electricity](https://www.emissieautoriteit.nl/regelgeving/hernieuwbare-energie-voor-vervoer-eres/inboeken-hernieuwbare-energie-vervoer/inboeken-elektriciteit) 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. [Worked out per model](https://erevergelijken.eu/en/electric-cars/) [Chargers with a MID meter](https://erevergelijken.eu/en/ere-charger/) [Compare ERE providers](https://erevergelijken.eu/en/compare/) 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?](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/wat-kost-een-elektrische-auto/) Buying used ## Checklist for a used electric car Tick off what you have done. Your progress is kept in this browser. - Run the free RDW plate check See whether the car can be registered to you (“Tenaamstelling mogelijk?”) and whether there are recalls. Manufacturers are not obliged to report those. [RDW, buying tips](https://www.rdw.nl/kopen-of-verkopen/tips-bij-aankoop-van-een-voertuig) - Check the odometer verdict The RDW gives “Logisch”, “Onlogisch” or “Geen oordeel”. Belgian readings are included for cars imported from 13 January 2025, German ones from 3 February 2026. [RDW, checking the odometer](https://www.rdw.nl/uw-voertuig-en-uw-gegevens/informatie-over-uw-voertuig/kilometerstand-controleren) - Have the battery tested According to a BOVAG and VER study the Aviloo flash test and the Moba test give the most reliable picture. For warranty matters a manufacturer test is decisive. [BOVAG and VER, battery test study](https://www.bovag.nl/pers/persberichten/onderzoek-betrouwbaarheid-batterijtesten-tweedehands-elektrische-autos) - Check the remaining battery warranty Often 8 years or 160,000 km down to 70% capacity, but it differs per brand. Ask whether the warranty transfers to you as second owner. [Milieu Centraal, buying used](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/tweedehands-elektrische-auto-kopen/) - Test drive with a fast charge Milieu Centraal advises driving about 50 km and then fast charging, to see whether the charging time is right. Also ask how often the car was fast charged. [Milieu Centraal, buying used](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/tweedehands-elektrische-auto-kopen/) - Ask about the cable and charging speed Check which cables come with it and whether the car suits your connection: 1x25A gives 3.7 kW, 3x25A 7.4 or 11 kW. [Milieu Centraal, charging](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/opladen-elektrische-auto/) - Decide whether you want to earn ERE Then you need a home charger with a built-in MID meter. An external meter or smart meter does not count for private drivers. [NEa, booking electricity](https://www.emissieautoriteit.nl/regelgeving/hernieuwbare-energie-voor-vervoer-eres/inboeken-hernieuwbare-energie-vervoer/inboeken-elektriciteit) - Work out the total cost Depreciation, insurance, road tax and charging together. For a new mid-size car Milieu Centraal arrives at about the same monthly amount as a petrol car. [Milieu Centraal, what does an electric car cost?](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/wat-kost-een-elektrische-auto/) 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 used](https://www.milieucentraal.nl/duurzaam-vervoer/elektrische-auto/tweedehands-elektrische-auto-kopen/) Euro 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)](https://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:32024R1257) 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 2023/1542](https://eur-lex.europa.eu/legal-content/NL/TXT/?uri=CELEX:32023R1542) [Can your car supply power back?](https://erevergelijken.eu/en/bidirectional-charging/) [What public charging costs](https://erevergelijken.eu/en/charging-prices/) Questions ## 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.