In order to meet climate objectives, it is necessary to facilitate the use of electric transport. The Dutch government is increasingly stimulating the adoption of electric transportation and E-LIFT wants to make an active contribution. For this reason, you will find below financing solutions for the purchase of one or more of our products. The options include leasing, commercial use and subsidies. Choose the option that suits your needs and request a quote!
Sustainable investments are increasingly popular among businesses around the world, but have you thought about a sustainable investment with a growing return? The number of electric vehicles will surge dramatically in the coming years, along with the charging demand. Together with you, we will search for the ideal allocation of charging points for optimal profit. In this case, you can either purchase or lease a charging solution from us. It is also possible to jointly design and operate the charging solutions for commercial use.
Do want to make the investment in charging stations without committing to upfront expenses? Then is leasing the right option for you. The lease price can include the costs of installation, placement and maintenance. Our service desk will help you determine the charging fee for vehicles using the charging station(s) based on market pricing in the area. Moreover, you can monitor the usage of your charging station(s) remotely and contact our helpdesk, available 24/7, to support you. At the end of the lease, the charging station(s) become your property.
In cooperation with partners, we now supply free charging stations. You will benefit from this commercial opportunity without incurring investment costs. Together with cooperative enterprises (e.g., retailers association, office park or business park), your visitors (e.g., amusement park, museum or cinema), your members (e.g., sports center, golf club) or your guests (e.g., hotel, convention center), we can set up a free future-proof charging network.
There are several tax benefits for business-owned vehicles, particularly between now and the year 2025. This includes exemptions for road tax (MRB) and value added tax (VAT or in Dutch, BTW). A lower rate applies to the additional tax liability. Additionally, there is an investment allowance on both electric cars and charging stations.
Lower additional tax liability on leased electric vehicles
Additional tax liability (in Dutch, bijtelling) decreases when you drive an electric car. As of 2021, this is 12% for a list price of up to € 40,000. For the remaining amount above € 40,000, additional liability tax of 22% will apply. This rule is only applicable if your personal use of the vehicle exceeds 500 kilometers per year. Read more on rijksoverheid.nl
Environmental Investment Allowance (MIA)
Businesses that invest in eco-friendly transport are allowed 13.5% tax deduction on the investment costs. The Dutch Tax and Customs Department publishes an annual list (in Dutch, Milieulijst) of investments that qualify for this scheme.Read more on rvo.nl
Random Depreciation of Environmental Investments (VAMIL)
This scheme is also worth discussing with your accountant if you have an electric vehicle. The VAMIL scheme allows you to claim depreciation of up to 75% on your investment at a time of your choosing, resulting in reduced taxable profit. For example, you can apply for VAMIL in a year in which your profit was higher than in other years. Like the MIA, this scheme only applies to investments that are mentioned on the Environment List (in Dutch, Milieulijst). Read more on rvo.nl
Subsidies for charging stations
You can qualify for subsidy if you wish to install a charging station on your business premises under the condition that it is registered as a company asset and declared as an investment on your tax return. In some cases, self-employed professionals (ZZP’ers) are also eligible for subsidy for the installation of a charging station at home.
MIA, VAMIL and KIA for charging stations
The Environmental Investment Allowance (MIA) and Random Depreciation of Environmental Investments (VAMIL) schemes are also applicable for charging stations (see the description of the schemes in the previous tab). Read more on rvo.nl Additionally, the Small Projects Investment Credit (KIA) may apply if you invest in charging stations. Read more on belastingdienst.nl
Investing in home chargers (for self-employed professionals. In Dutch, ZZP’ers)
You do not qualify for subsidy if you install a charging station at home for personal use. However, a self-employed professional is eligible for subsidy if the purchase of an electric vehicle and a charging station are declared as business investments. In that case you can apply for a subsidy for entrepreneurs.
Request a free charging station in your neighborhood
Currently, there are nearly 60,000 public charging stations available in the Netherlands where you can charge your electric vehicle for free. If there isn’t one yet in your area, you can request one from your municipality. It can take a few months for the charging station to be installed if the request is granted. It is worth noting that this charging station is not for one individual, but for the entire neighborhood where it is placed. read more on https://www.rvo.nl/subsidie-en-financieringswijzer/sepp
Electric cars are exempt from road tax until 2024. With this exemption, the government wants to ensure that the Netherlands transitions to clean and sustainable transport in the coming years.
Road tax on electric vehicles in 2021
Road tax is officially called Motor Vehicle Tax (MRB) in the Netherlands, and it applies to everyone with a registered car. In the years ahead, the government will increasingly stimulate the shift to electric transport, exempting electric vehicles from road tax from the year 2021 to 2024.
Exemption applies only to pure electric vehicles
The exemption from road tax only applies to pure electric cars, i.e., vehicles with CO2 emissions of 0 grams per kilometer. A reduced tax rate applies to plug-in hybrid vehicles. You can calculate the road tax applicable to your vehicle on the Tax and Customs Department’s website.
Road tax after 2024
From 2025 onwards, you will have to pay road tax on electric cars. In 2025, this amount will increase to 25% of the road tax rates. From 2026 onwards, you will pay 100% of the road tax rates. This is subject to evaluation and change by the government.
Leased car drivers will benefit from a reduced additional tax liability (in Dutch, bijtelling) on electric vehicles as a government incentive for cleaner, sustainable transport. In 2021, the additional tax liability will be 12%, instead of 22%. This reduced rate will gradually increase until 2026. The current tax benefits make the change to electric cars beneficial for personal use and for business travel.
Additional tax liability on electric cars beyond 2021
Additional tax liability rates will gradually increase until 2026. With this incentive, the government is encouraging the transition to electric transport during this period. This overview below shows the additional tax liability percentage on electric cars from 2021 to 2026:
Additional tax liability that applies to a list price of up to € 40,000:
12% in 2021
16% in 2022
16% in 2023
16% in 2024
17% in 2025
22% in 2026
Additional tax liability on remaining amount above € 40,000: 22%
You will benefit from this reduced additional tax liability for 5 years. The Tax and Customs Department will impose the additional tax liability rate that is applicable on the first day of the month following the registration of the vehicle. This rate will remain applicable for 5 years after the registration, even when the car is transferred to a new registered owner.
Road tax (MRB) exemption
From 2020 to 2025, pure electric car vehicles are exempt from road tax. In 2025, this amount will increase to 25% of the road tax rates. From 2026 onwards, you will pay 100% of the road tax rates. Read more on rijksoverheid.nl
Private Vehicle and Motorcycle (BPM) tax exemption
Private Vehicle and Motorcycle (BPM) is a one-off tax charge, payable after the initial registration of the vehicle. Pure electric cars are exempt from BPM tax until 2024. In 2025 you will pay a flat rate of € 360. Read more on belastingdienst.nl
Subsidy for personal electric vehicles (SEPP)
The SEPP subsidy scheme runs from 2021 to 2025 and it applies only to pure electric cars at a list price in the range of € 12,000 to € 45,000. Read more on https://www.rvo.nl/subsidie-en-financieringswijzer/sepp
3071 NK Rotterdam