Changes in Taxation of Fossil-Fuel Vehicles

# Fuel Excise Duty

Accijns op brandstof — a special tax added to the price of fuel (petrol, diesel, LPG). Everyone who buys fuel pays this tax, and it affects the total price per liter.

A temporary fuel tax reduction is currently in effect. The government wants to keep this reduction for another year — until 31 December 2026, and not adjust it for inflation. This decision is intended to help people cope with high fuel prices and somewhat reduce the financial burden on households.

Excise rates for 2026:

• Petrol EUR 0.79 per liter
• Diesel EUR 0.52 per liter
• LPG EUR 0.19 per liter

Excise in 2027 (if the reduction is abolished):

• Petrol EUR 1.0021 per liter
• Diesel EUR 0.6543 per liter
• LPG EUR 0.2364 per liter

# BPM Changes for Internal Combustion Engine Vehicles (petrol, diesel, gas)

BPM (Belasting van Personenauto's en Motorrijwielen) — a one-time tax when purchasing a new vehicle or motorcycle. The amount depends on the vehicle type and CO₂ emission level, the less CO₂, the lower the tax. Because new cars are becoming increasingly eco-friendly, BPM is gradually decreasing.

To ensure stable tax revenue, the government proposes three measures:

1. Lowering CO2 scale thresholds, so vehicles move into higher tax brackets more quickly
2. Increasing the general BPM rate for all ecological vehicle categories
3. Introducing additional charges for diesel vehicles and plug-in hybrids

| Year | CO2 scale reduction | BPM rate increase | Diesel/hybrid surcharge | | ---- | ------------------- | ----------------- | ----------------------- | | 2026 | -1.55% | +1.57% | +1.57% | | 2027 | -1.46% | +1.48% | +1.48% | | 2028 | -1.38% | +1.40% | +1.40% |