In its Climate Agreement (Klimaatakkoord), the Dutch government has declared its intention to strive for zero-emission road mobility, with subsidies for zero-emission cars as an important instrument. This policy is in line with European ambitions, as laid down in the European Green Deal, which sets ambitious goals for emission reduction and energy transition in the automotive sector. An important element is to cease the production of fossil fuel cars by 2035, which means that car manufacturers must focus on a future in which electric cars (EVs) and hydrogen-powered cars (FCEVs) are the norm.

The energy transition and climate goals mainly determine the Dutch policy regarding car taxes. Hereafter we will provide you with an update on subsidies and taxes around zero-emission mobility and the status of the upcoming truck tax.

Subsidies and taxes of zero-emission vehicles

Subsidizing zero-emission mobility is an important pillar for climate goals and energy transition. Therefore, in recent years the Netherlands has focused on various subsidies and tax schemes to promote the purchase and use of electric cars. Nevertheless, an interesting dynamic is visible in which subsidies for zero-emission vehicles are being reduced or reconsidered internationally for various reasons. Below we will provide you with an overview of the main Dutch subsidy schemes and taxes. This shows that tax incentives for zero-emission cars are also being phased out in the Netherlands.

Charging infrastructure and hydrogen refueling stations

Charging infrastructure for electric and plug-in hybrid electric cars plays a crucial role in the energy transition within the mobility sector. In addition, building a network of hydrogen refueling stations is an important development. The growth of this infrastructure is hampered by challenges in the energy sector, personnel shortages, and procedural delays. The Dutch government is working on subsidy schemes to solve various bottlenecks in the context of the goals set out in the Climate Agreement.

Truck tax

The Dutch government is in the process of implementing a new "truck tax." This tax, expected to take effect in 2026, will apply to the use of Dutch roads by trucks (weighing more than 3,500 kilograms), regardless of whether they are registered in the Netherlands or abroad.

The charge will be calculated based on the number of kilometers driven on Dutch highways and certain local and regional roads. The amount of the charge depends on the environmental performance and weight of the truck: the more environmentally friendly and lighter the truck, the lower the charge. This brings the Dutch truck charge in line with the systems in Germany and Belgium. Rates in the Netherlands will range from €7.8 cents to €26 cents per kilometer driven, with an average rate of about €15 cents.

With the introduction of the truck tax, the tax on heavy motor vehicles (the 'Eurovignet') will be abolished in the Netherlands and the motor vehicle tax for trucks will be reduced to about the European minimum. The proceeds will be used to make the transport sector more sustainable and innovative. For example, part of the revenues will be used for the subsidy scheme for private charging infrastructure mentioned above.

For private kilometers driven, the government also envisions a kilometer charge (pay according to use). In fact, it is still envisioned that motor vehicle tax will transition from a tax on car ownership to a system based on use by 2030. This transition is motivated by emission reduction, but also has the purpose of maintaining revenues from automotive taxes, taking into account the expectation that certain taxes and excise duties revenue will decline in the future.