Reduced motor vehicle tax for zero emission cars until 2030

What changes?

Do you drive a zero emission passenger car? You will still get a discount on motor vehicle tax (motorrijtuigenbelasting, mrb) after 2025. The discount applies until 2030 and applies to both new and used zero emission cars, such as electric cars and cars with hydrogen fuel cells.

• In 2024, you pay no motor vehicle tax for a zero emission passenger car.
• In 2025, you pay motor vehicle tax at a 75% discount for a zero emission passenger car.
• From 2026 through 2029, you will pay motor vehicle tax at a 25% discount for a zero emission car.
• From 2030 on there is no more discount and you will pay the normal motor vehicle tax rate for your electric or hydrogen-fuelled passenger car.

The government wants as many people as possible to choose a car that does not emit harmful CO2. This discount should ensure that people with an electric or hydrogen-fuelled passenger car do not pay more motor vehicle tax than people with a similar car that runs on fossil fuel. How much motor vehicle tax you have to pay, depends on the weight of the car. And electric cars are generally heavier than petrol cars because of the battery.

No discount for electric vans and plug-in hybrids after 2025

The discount after 2025 does not apply to electric vans and other zero-emission vehicles or plug-in hybrids. In 2025, there is still a motor vehicle tax discount for electric vans (75%) and plug-in hybrids (25%).

For whom?

• Entrepreneurs who own or want to buy an electric passenger car.

When?

The change in law is expected to enter into effect on 1 January 2025.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the Lower and Upper Houses (Tweede en Eerste Kamer) of parliament. After publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch) the law can take effect.

Do you think government rules are unclear?

Do the rules create unnecessary administrative burdens? Or do you know how the rules could make doing business easier? You can report this (anonymously) to the Regulatory Reporting Centre (Meldpunt regelgeving).