Netherlands employers face new 2027 lease‑car tax, many unprepared

From 1 January 2027 the Dutch government will levy a pseudo‑end tax on lease cars with combustion engines. Employers must pay an annual charge equal to 12 % of the vehicle’s fiscal value, or effectively 1 % of the official new price each month, which cannot be passed on to employees. The measure aims to accelerate the shift to fully electric company cars.

Leasing company Ayvens warns that three‑quarters of Dutch employers have taken no concrete action and only 26 % have a plan ready. Small firms with fewer than five leased vehicles are especially behind, with just one‑third aware of the upcoming rule. A recent webinar on the tax attracted over 1,200 companies.

Industry bodies note the financial burden. VNA chair Renate Hemerik says the tax could create “considerable extra costs” and cites grid capacity limits for expanding electric fleets. Ayvens’ commerce director Robert Jan Eikelenboom adds that many firms do not realise that contracts signed today could face higher costs after 2030. While larger companies are already ordering mostly electric cars, smaller businesses still order a substantial share of gasoline‑engine vehicles, though the share of electric orders has risen from 41 % to 51 % since the tax was announced.