Road tax, BPM and company-car tax for an electric car in 2027: what changes?

Short answer: for an electric car, less changes in 2027 than in 2025 and 2026. Under the current law text, BPM (the Dutch registration tax) stays at €687 and road tax stays at 70% of the rate for a comparable petrol car. Only the company-car addition (bijtelling) for new company cars goes up, to 20% up to a €30,000 list value. New is a 12% levy that employers pay on fossil-fuel company cars. Net metering also ends. Nothing changes for your ERE payment. All amounts apply to a fully electric passenger car.

At a glance: 2024 to 2030

Year	BPM, new car	Road tax (% of petrol rate)	Company-car addition (by year of first registration)
2024	€0	0%	16% up to €30,000, 22% above
2025	€667	25%	17% up to €30,000, 22% above
2026	€687	70%	18% up to €30,000, 22% above
2027	€687 (law text, may still change)	70%	20% up to €30,000, 22% above
2028	not known yet	70%	22%
2029	not known yet	75%	22%
2030	not known yet	100% (full rate)	22%

The same table is in our buying guide; the law articles follow per tax.

BPM: €687 again in 2027

You pay BPM once, when the car is first registered in the Netherlands. Until 1 January 2025 it was nil for a car with zero CO2 emissions (art. 9c BPM Act 1992). Since then you only pay the fixed base amount from article 9: €667 in 2025 and €687 in 2026.

The law text that applies from 1 January 2027 again says €687; that amount is not indexed in it, while the CO2 brackets for petrol and diesel cars get tighter. The 2027 tax plan (Belastingplan 2027), presented on Budget Day (15 September 2026), is not yet law; the vote is expected in December 2026.

• Electric van: at 0 grams of CO2 per kilometre you pay no BPM (art. 9(3); Ondernemersplein).
• Used import: a depreciation is deducted from the BPM of a new car (art. 10). Buying used? See also checking the battery of a used electric car.

Road tax: 70% in 2027 and 2028

With an electric car you paid no road tax (motorrijtuigenbelasting) until the end of 2024 and 25% of the full amount in 2025 (Milieu Centraal). Under article 23b of the Road Tax Act 1994 it is 70% of the rate for a petrol car in 2026, 2027 and 2028, and 75% in 2029. The article lists no percentage after 2029: from 2030 you pay the full rate.

The amount in euros depends on your car’s weight and your province, because the provincial surcharge (opcenten) comes on top of the national rate. The Belastingdienst always receives the new rates in December, so the 2027 amounts will only be known at the end of 2026. The Belastingdienst calculator shows what you pay now.

• Massa rijklaar since 1 July 2026. Since then the Belastingdienst calculates with the “massa rijklaar” (mass in running order), 100 kg more than the “massa ledig voertuig” (empty mass) used before. The weight brackets have also moved up 100 kg, so you pay the same.
• No separate battery correction. The 125 kg weight correction applied until 2026 only to hybrid vans. According to Milieu Centraal, the 30% discount is meant precisely to stop a heavy battery making you pay more than for a comparable petrol car.

Company-car addition: 20% for company cars from 2027

If you drive an electric company car privately, a percentage of the list value (including VAT and BPM) is added to your taxable income each year. If the car is first registered in 2027, that is 20% of the first €30,000 and 22% of the part above. The law sets this as a reduction of 2% of the value, capped at €600 (art. 13bis(2), text from 2027). Hydrogen cars and cars with integrated solar panels have no cap. From 2028 the reduction disappears: new electric cars then get 22%, like other cars.

Example: a €40,000 car first registered in 2027 gives 20% of €30,000 (€6,000) plus 22% of €10,000 (€2,200), a total addition of €8,200 a year.

• Fixed for 60 months. The rate applies for 60 months, from the first day of the month after first registration (art. 13bis(18)). A car from 2026 therefore keeps 18% up to €30,000, also in 2027 and 2028. What counts is the car’s date of first registration, not the moment you start driving it.
• 500 kilometres. If you can show you drive no more than 500 private kilometres a year, there is no addition. Commuting counts as business use.

If you charge a company car at home, home charging a lease car or company car explains who can claim the ERE.

New: 12% levy on fossil-fuel company cars

From 1 January 2027 an employer pays a final levy (eindheffing) of 12% of the list value on a fossil-fuel passenger car (a car with CO2 emissions, such as a petrol or diesel car) that an employee also uses privately (art. 32bc Wage Tax Act 1964, text from 2027). For cars already provided before 2027, the levy does not apply until 17 September 2030 (art. 39j). A fully electric car is not covered. The 2027 tax plan proposes a few exceptions, such as replacement transport in the first 14 days; that is not yet law.

Business: no MIA, Vamil or KIA for the electric passenger car

• MIA and Vamil: electric vans and passenger cars are no longer on the Environmental List (RVO).
• KIA: passenger cars not intended for professional transport are excluded from the small-business investment allowance (art. 3.45 Income Tax Act 2001). An electric van is not covered by that exclusion.
• Electric van: no BPM, but the full road tax rate. The temporary reduction for vans on the business rate runs until 1 January 2027.
• SEBA, the subsidy for zero-emission vans, closed on 31 December 2024.

ERE providers for businesses are on our business comparison.

Subsidy: nothing now, a trade-in scheme on the way

The SEPP subsidy for private buyers has closed for good: applications were possible up to and including 27 December 2024 (RVO). For 2025, 2026 and 2027 there is no national purchase subsidy.

Announced is a trade-in subsidy for lower incomes who scrap an old petrol or diesel car (emission class 0 to 4 inclusive). The money can only be spent on buying or privately leasing a used electric car with an original list price of €12,000 to €60,000. According to the letter to Parliament of 21 September 2026, the amount is €6,000 or €4,000, depending on income. Opening is preferably at the end of 2026, otherwise, according to RVO, in the second quarter of 2027. It is not a scheme yet; see the buying guide under subsidy.

What else changes on 1 January 2027?

• Net metering ends. Exported solar power then only earns feed-in compensation, until 2030 at least 50% of the bare supply price (Staatsblad 2025, 17). You pay no taxes on solar power you use directly, so charging while the sun shines becomes more valuable; see end of net metering and charging on solar power.
• Lower energy tax, provisionally. In the law text for 2027, energy tax is €0.08579 per kWh, against €0.09161 in 2026 (excluding VAT, first 10,000 kWh). The 2027 tax plan can still change that too.
• ERE: nothing new for private drivers. Your charge point has needed an integrated MID meter since 1 January 2026, with no transition year. On 1 January 2027 only the transition year for businesses with an external MID meter ends; see MID meter and 2027.

All changes per situation are in the buying guide under what changes in 2027.

ERE: income against your costs

Taxes are costs; the ERE payment is income. If you charge at home with a charge point that has an integrated MID meter, every kWh charged earns ERE: in 2026 that is 0.33269 ERE per kWh, whether the power comes from your roof or the grid (NEa). Your provider sells those EREs and pays you after deducting a commission or fixed fee. For 2027 the regulation uses the CBS renewable-electricity share for 2025; that figure hasn’t been published yet.

What it earns in euros depends on how much you charge at home, the ERE price and your provider. Work it out with the earnings calculator, set charging costs against ERE in the EV cost scan or see it per model under electric cars. Whether you pay tax on the payment itself is covered in ERE payment and tax.

In short

• BPM: €687 in 2027 under the current law text; the 2027 tax plan can still change that.
• Road tax: 70% of the petrol rate through 2028, 75% in 2029, the full rate from 2030.
• Company-car addition: 20% up to €30,000 for first registration in 2027, 22% from 2028; your current rate stays for 60 months.
• Subsidy and ERE: no purchase subsidy, a trade-in scheme is announced; nothing changes in the ERE for home chargers.