Netherlands to impose monthly tax on non‑electric company cars from 2027

The Dutch government announced that, starting 1 January 2027, companies will have to pay a monthly surcharge on any fleet vehicle that emits CO₂, including gasoline, diesel and hybrid models. The levy, described as a “malus carburant”, amounts to 1 % of the car’s catalogue price each month – roughly €500 for a €50,000 vehicle – and cannot be passed on to employees.

The tax will initially apply to new leasing contracts, with a broader rollout planned for 17 September 2030 when all existing contracts will fall under the regime. The measure aims to accelerate the transition to fully electric company cars, with early data showing a rise in electric vehicle orders among Dutch fleets.