The Climate Agreement includes a measure to increase the addition for private use of a company electric car. As of 1 January 2020, the additional taxable benefit for electric cars will increase to 8% (was 4%) over the list value to € 45,000 (was € 50,000). Above that, the ordinary addition of 22% will apply. In 2021, the addition will be 12% over the first € 40,000. The ordinary addition will continue to be 22%. In the years after 2021 the addition for the first € 40,000 will increase until no difference is made between electric and company cars from 2026 onwards.
Extension of the exemption for BPM and MRB electric cars
Until 1 January 2021 there is an exemption from BPM for cars with zero CO2 emissions. The proposal is to extend this exemption until 2024. In 2025 the regular rate of € 360 will apply to emission-free cars.
It is also proposed to extend the exemption from the ACT for the above-mentioned cars up to and including 2024. In 2025, 25% of the MRB for emission-free cars will be paid. From 2026, the exemption from ACT will no longer apply. Passenger cars with CO2 emissions of up to 50 grams will receive a 50% discount on the regular ACT rate up to and including 2024. A three-quarter rate will apply in 2025. From 2026 onwards, the standard rate will apply.
The current correction factor for the mass of Plug-in Hybrid electric delivery vans (PHEV) will be extended up to and including 2025. This correction factor exists because of the heavier weight of the PHEV.
