Changes in Taxation of Zero-Emission Vehicles

# Reduced Purchase Tax for Zero-Emission Vehicles

BPM (Belasting van Personenauto's en Motorrijwielen) — is a one-time tax paid when purchasing a new car or motorcycle. Its amount depends on the type of vehicle and the level of CO₂ emissions.

Until 2025, zero-emission vehicles (electric, hydrogen) had full or partial exemption — they paid less or no BPM at all.

Starting 1 January 2025, the following rules were introduced: • Standard electric cars paid €667 • Special electric vehicles (campers, disability transport buses) paid 37.7% of the catalogue price — significantly more • Electric motorcycles — 9.6% or 19.4% depending on the price • Petrol/diesel cars — BPM depends on the CO₂ emission level

This created an unfair situation, where, for example, an electric camper could be taxed higher than a diesel bus.

In April 2025, the government decided to temporarily reduce BPM for all zero-emission cars and motorcycles: • Electric cars: €667 • Electric motorcycles: €200

This decision applies retroactively for all of 2025. The government wants to extend these reduced rates until the end of 2030, to stimulate the transition to clean transport and ensure fair taxation.

# Reduced Road Tax for Zero-Emission Passenger Cars

Motorrijtuigenbelasting — is a regular vehicle ownership tax, also known as wegenbelasting (road tax), paid quarterly or annually. Its amount depends on: the type of vehicle, its weight, the fuel type, the region of residence.

Zero-emission cars are heavier than fuel-powered ones due to heavy batteries, which makes their tax higher, and to partially compensate for this, a 25% discount on this tax applies until the end of 2029.

The government proposes increasing the discount from 25% to 30% in 2026–2028. In 2029, the discount will return to 25%. And from 2030 — it will be completely abolished.