Budget Day 2026 does not bring a comprehensive reform of the Dutch automotive tax system. It does, however, refine the pseudo-final levy on fossil-fuel company cars, continue temporary relief for higher fuel and energy costs and introduce measures relevant to renewable fuels, innovation and international supply chains.

For an overview of other tax measures announced on Budget Day 2026, please refer to our general Budget Day page.

Key takeaways for the Automotive sector

The principal developments are:

  • the pseudo-final levy on fossil-fuel company cars will enter into force on 1 January 2027, subject to additional exceptions and an extended transitional period;
  • the age threshold under the youngtimer regime will increase to 17 years in 2027 and 20 years in 2028;
  • the temporary excise duty reduction for petrol will continue in 2027, while the government has announced similar relief for diesel;
  • temporary relief introduced in 2026 for delivery vans, trucks and road charging will be codified;
  • the excise duty refund scheme for qualifying biofuels and renewable fuels will end;
  • the tax-free travel allowance and the energy investment allowance will increase; and
  • customs and CBAM developments will remain relevant to international automotive supply chains.

Car taxes

Fuel excise duties and road transport

Tax incentives for Automotive innovation

Customs and CBAM implications for Automotive supply chains

The Other Tax Measures Act 2027 (Overige Fiscale Maatregelen 2027) contains measures that further operationalise the Carbon Border Adjustment Mechanism, including rules on the exchange of information between the Dutch tax authorities and the Dutch Emissions Authority when assessing applications for authorised CBAM declarant status.

The package also contains technical measures relating to the implementation of the new Union Customs Code. These include a statutory basis for Dutch Customs to charge fees prescribed under that framework.

These measures are relevant to automotive manufacturers and suppliers with international supply chains. Businesses importing CBAM goods, including certain steel and aluminium products, should continue preparing their customs, emissions-data and governance processes.

In particular, businesses should determine:

  • which imported goods fall within the scope of CBAM;
  • which entity acts as importer and authorised CBAM declarant;
  • whether reliable embedded-emissions data are available;
  • how responsibilities are allocated in supply and purchasing contracts; and
  • whether customs, procurement, sustainability and tax teams use consistent product and emissions data.

Our comments

The 2027 Tax Plans does not contain any reformative amendments to the Dutch automotive tax system. It does add several incremental changes, transitional rules and targeted exceptions.

The most immediate issue for employers, leasing companies and mobility providers is the entry into force of the pseudo-final levy on fossil-fuel company cars on 1 January 2027. The proposed exceptions address several practical concerns, but they also introduce additional administrative boundaries. 

The package also combines two distinct policy directions. On the one hand, the pseudo-final levy continues the policy of accelerating the electrification of business fleets. On the other hand, the extension of fuel excise relief and the temporary relief for delivery vans and trucks reduce the short-term cost of fossil-fueled mobility.

Several elements remain subject to change. In particular, the extension of diesel excise relief and the slower phase-out of the petrol and diesel reductions still need to be included in a note of amendment.

This publication is based on the Budget Day documents published on 15 September 2026. The proposals may be amended during the parliamentary process.

Contact

We will continue to monitor the parliamentary process and provide updates where the proposals are amended.

Should you have any questions about the Budget Day 2026 proposals or their impact on your investments, workforce, strategy or international supply chain, please contact your trusted Loyens & Loeff adviser or a member of our Automotive Team.