In this guide
Much of the advice circulating in expat groups about electric cars in the Netherlands is out of date: it was written when the government paid people to buy electric cars. It no longer does.
If you are weighing an electric car here in 2026, the decision has moved almost entirely to the tax and running-cost side. This guide covers what actually exists now — the closed subsidy, bijtelling for lease and company cars, MRB and BPM, what sets charging costs, and how to think about lease versus buying when your own stay has an end date.
Tax rates and tariffs change every January. Verify your own numbers with the Belastingdienst and the RVO before committing.
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💡 Related: how EV charging works in practice, car leasing options for expats, car insurance for expats.
Is there a subsidy for a used electric car in the Netherlands in 2026?
Not yet. On 28 September 2026 there is no open subsidy for buying a used electric car, and none for a new one either: the RVO’s page on the used-car scheme states that SEPP is “definitively closed” and that applications ran from 1 July 2020 until 12:00 on 27 December 2024 (rvo.nl, checked 28 September 2026). There is no general national successor scheme for private buyers. The only one announced is a scrappage scheme for lower- and middle-income households who scrap an old car (emission class 0 to 4) and buy a used fully electric car. Nederland Elektrisch (25 September 2026) reports proposed subsidies of EUR 6,000 or EUR 4,000 depending on income, and no fixed opening date (the aim is to open it after consultation, preferably in the fourth quarter of 2026); income thresholds and amounts are not yet definitively set. The one SEPP rule that still matters to used-car buyers is the holding period: recipients must keep the car for at least 3 years or may have to repay part of the subsidy.
Start here, because it is the question everyone asks and almost every older article answers wrongly.
The SEPP (Subsidieregeling Emissieloze Personenauto’s) was the national purchase subsidy for private buyers of electric cars, covering both new and used vehicles. The RVO’s own page now states that the scheme is definitively closed, and that applications were accepted from 1 July 2020 until 27 December 2024. There is no successor scheme for private buyers open in 2026.
Three practical consequences:
- Do not build a purchase subsidy into your budget. If a dealer or a forum post mentions one, ask which scheme, and check it on rvo.nl before believing it.
- Existing recipients still have obligations. People who did receive SEPP must keep the car for at least 3 years, according to the RVO, and may have to repay part of the subsidy if they sell earlier — relevant if you are buying a used EV from a private seller who received the subsidy, because their obligations can affect the sale.
- Local schemes may exist. Check with your own gemeente whether it runs a scheme of its own.
What did not disappear is the tax treatment.
Bijtelling: The Number That Decides Lease Cars
If your car comes through your employer or a lease arrangement with private use, bijtelling is the addition to your taxable income for that private use — and it is where electric driving still pays.
For 2026 the position is a two-tier rate:
| Portion of catalogue value | 2026 rate |
|---|---|
| First €30,000 | 18% |
| Amount above €30,000 | 22% |
The Belastingdienst states that the 18% rate applies only up to a catalogue value of EUR 30,000 for zero-emission cars (other than hydrogen and solar-powered cars), and 22% above that.
Two features of the mechanism matter besides the headline percentage.
The rate is fixed at first registration. According to the Belastingdienst, the percentage applies for 60 months, starting on the first day of the month after the month of first registration. If you are ordering an EV late in a calendar year, ask the lease company in writing which registration date it is targeting.
The cap limits the advantage on expensive cars. Only the first €30,000 of catalogue value gets the 18% rate, so the benefit is smaller in percentage terms on a more expensive car.
For how private lease and operational lease differ in the Netherlands, and what the contracts actually contain, see car leasing options for expats.
MRB and BPM: The Two Taxes on Owning
If you buy rather than lease, two different taxes apply.
MRB (motorrijtuigenbelasting) is the road tax, calculated on the type of vehicle, its weight and its fuel type. According to the RVO, fully electric cars get a 30% discount from 1 January 2026, meaning a battery-electric car pays 70% of the regular rate. The discount applies up to and including 2028, is 25% in 2029, and from 2030 the normal rate applies.
Because MRB depends on weight, use the Belastingdienst’s calculation tool for your specific car rather than reasoning from percentages.
BPM is the one-off registration tax, which depends on CO2 emissions. According to the RVO, fully electric cars have a lower rate than cars that emit CO2, and in 2026 only a fixed amount applies to them. For importing a car, see importing your car into the Netherlands.
Charging: The Cost You Actually Control
Charging costs depend on where you charge.
What you pay per kWh depends on where you charge:
| Where you charge | What sets the price per kWh |
|---|---|
| At home | Your own electricity contract (fixed, variable or dynamic) |
| Public street charger (AC) | The network operator’s tariff and your charge card |
| DC fast charger (snellader) | The operator’s tariff and your charge card |
Tariffs vary by network operator and by which charge card you use, and for home charging by your own energy contract. The practical implications:
Home charging runs on your own energy contract. If you can charge at home, your energy contract becomes part of your car’s running cost. Compare the per-kWh price on your contract with the operator’s tariff in the charging app.
The energy contract matters. Fixed, variable and dynamic contracts price electricity differently: a dynamic contract prices per hour, a fixed contract gives certainty. It is worth comparing what is available for your address before assuming your inherited contract is fine; suppliers list their contract types on their own sites.
If you have solar panels, check the current netting rules. The Dutch netting scheme (salderingsregeling) lets households offset exported solar power against consumption. According to the Rijksoverheid, from 2027 this tax advantage lapses and owners of solar panels receive a payment from their energy supplier for all the power they return. That materially affects the economics of charging a car from your own roof, so check the current position rather than relying on how it worked when the panels were installed.
Renters and apartment dwellers: public charging is an option. You can ask your municipality about a public charge point near your address; conditions differ per municipality, so check yours. A home charger installation only pays back if you own the property or have a long-term written arrangement — the hardware and the labour stay behind when you move. For the practical side of charge cards, apps and fast-charging networks, see electric car charging in the Netherlands.
Lease or Buy, With an End Date on Your Stay
Many expats do not know how long they will stay, and that matters here.
Leasing suits a fixed-term situation. No capital outlay in a country you have just arrived in, no residual-value risk, insurance and maintenance usually bundled into one monthly amount, and acceptance criteria differ per lease provider, so ask the provider what it requires. If your contract or permit runs for a defined number of years, a lease term that matches it fits best. Check the early-termination clause and the mileage limit in the contract.
The general trade-off, independent of powertrain, is set out in leasing versus buying a car as an expat.
Buying suits long horizons. If you expect to stay and keep a car for many years, ownership avoids the lease company’s margin. You take the depreciation risk in exchange.
A used EV is the middle path, with one thing to check. Ask for a battery state-of-health report. Also confirm whether the previous owner received SEPP and whether any holding obligation is still running.
Whichever route, compare insurance rather than accepting the lease company’s default where you have the choice. Ask several insurers for a quote.
A third route is a consumer collective. UnitedConsumers lists, for car insurance, policies from Allianz Direct, a.s.r., Avéro, Bovemij, Nationale-Nederlanden, ZERO and Rhion, across WA, WA beperkt casco and WA casco (allrisk). Members get a free Pluspakket with an annual premium check, a verhaalservice and a fuel card. Its promotions change, so check the current offer on the site. For an EV, read the casco clause on how the battery and repairs are covered first. The landing page (unitedconsumers.com/autoverzekering, checked 4 October 2026) is entirely in Dutch and shows no English version.
Check UnitedConsumers → If you are arriving with a claim-free record from another country, get it in writing from your previous insurer before you cancel — see car insurance in the Netherlands for expats for how much that recognition is worth.
Putting a Realistic Case Together
A workable way to decide, in order:
- Establish which side you are on. Company or lease car with private use → bijtelling is the dominant number. Private purchase → MRB, BPM, charging and depreciation are.
- Do not include a purchase subsidy. None is open for private buyers now; the planned scrappage scheme only applies if you scrap an old car and meet the income conditions, which are not yet final.
- Answer the charging question honestly. Where will this car spend its nights? If the answer is a public street charger in a city, use public tariffs, not home tariffs.
- Check parking before charging. In several cities the binding constraint is not a charger but a permit — see parking permits in Dutch cities.
- Match the commitment to your horizon. Lease term, or expected ownership period, against how long you actually expect to be here.
- Price energy and insurance as part of the car. Both can be compared again every year.
Frequently Asked Questions
Is there still a subsidy for buying an electric car in 2026?
No general national purchase subsidy for private individuals is open. The RVO confirms SEPP is definitively closed, with applications having ended on 27 December 2024, and no general replacement exists. The exception: a scrappage scheme for lower- and middle-income households (scrap an old car in emission class 0 to 4, then buy a used fully electric car with a subsidy) is planned, with no opening date set yet (the aim is preferably the fourth quarter of 2026); income thresholds and amounts are not yet definitively set (Nederland Elektrisch, 25 September 2026). Check your own municipality for local schemes.
What is the bijtelling for an electric car in 2026?
18% on the first €30,000 of catalogue value and 22% above that threshold. The rate applies for 60 months from the month after first registration (Belastingdienst).
Do electric cars pay MRB?
Yes. Fully electric cars get a 30% discount from 1 January 2026, up to and including 2028, so an EV pays 70% of the regular rate (RVO). MRB depends on weight, so calculate it for your specific car.
Is BPM still zero for electric cars?
Not zero. According to the RVO, only a fixed amount applies to fully electric cars in 2026, a lower rate than for cars that emit CO2.
How much does charging cost?
At home you pay your own electricity tariff; public chargers set their own tariffs. Your own energy contract and charge card determine the price.
Should I install a home charger?
Only if you own the property or have a long-term written agreement with your landlord. The installation cost does not move with you, and public charging is an alternative.
Does an electric car cost more to insure?
This varies by model and insurer. Compare rather than assume, and check what a lease contract already includes before buying anything additional.
Final Thoughts
The general purchase subsidy is gone, so electric driving in the Netherlands in 2026 comes down to tax treatment and running costs. For a company or lease car, the arithmetic is mostly about the €30,000 threshold and the registration date. For a private purchase, charging is a deciding factor: answer where the car will charge before you look at a single car, then compare energy contracts and insurance for the car you have in mind.
Related reading: EV charging in practice | car leasing options | car insurance for expats | importing your car | parking permits in Dutch cities
External sources: RVO — SEPP subsidy for new electric cars · RVO — SEPP subsidy for used electric cars · RVO — financial support for electric vehicles (MRB, BPM) · Belastingdienst — bijtelling 2026 · Rijksoverheid — end of the netting scheme in 2027
More questions
Is there still a subsidy for buying an electric car in the Netherlands in 2026?
Not for private buyers. The SEPP scheme (Subsidieregeling Emissieloze Personenauto's) is closed: the RVO states it is definitively closed and that applications were accepted only until 27 December 2024. No general replacement purchase subsidy for private individuals is open in 2026, for either new or used electric cars. The one announced exception: a scrappage scheme for lower- and middle-income households (scrap an old car in emission class 0 to 4, then buy a used fully electric car with a subsidy), with no opening date set yet (the aim is preferably the fourth quarter of 2026); income thresholds and amounts are not yet definitively set (Nederland Elektrisch, 25 September 2026). Anyone quoting you a general purchase subsidy is working from outdated information. The remaining advantages are on the tax side rather than the purchase side.
Is there a subsidy for a used electric car in the Netherlands?
Not yet. The SEPP scheme had a separate subsidy for used electric cars, but the RVO states it is definitively closed and accepted applications only until 27 December 2024 (rvo.nl, checked 28 September 2026). No national scheme for used EVs is open yet. A scrappage scheme for lower- and middle-income households (scrap an old car in emission class 0 to 4, then buy a used fully electric car with a subsidy) is planned, but no opening date has been set yet; the aim is preferably the fourth quarter of 2026. According to Nederland Elektrisch (25 September 2026), the proposed subsidy is EUR 6,000 or EUR 4,000 depending on income, the electric car must have a catalogue price of EUR 12,000 to EUR 60,000, and the budget is EUR 52.4 million; these details are not yet definitively set.
What should I check when buying a used EV whose owner received SEPP?
Ask the seller whether they received SEPP and when. The RVO requires recipients to keep the car for at least 3 years; selling earlier can mean repaying part of the subsidy, which is the seller's obligation but can complicate the sale. Also ask for a battery state-of-health report, which says more about a used EV's value than its mileage.
What is the bijtelling on an electric company car in 2026?
For 2026 the addition to taxable income is 18% on the first EUR 30,000 of catalogue value and 22% on the amount above that threshold. According to the Belastingdienst, the percentage applies for 60 months, starting on the first day of the month after the car is first registered. Check the rate for your year of registration with your lease provider.
Do electric cars pay road tax (MRB) in the Netherlands?
Yes. According to the RVO, fully electric cars get a 30% discount on motorrijtuigenbelasting from 1 January 2026, so an EV pays 70% of the regular rate. The discount applies up to and including 2028, falls to 25% in 2029, and from 2030 the normal rate applies. MRB depends on the type of vehicle, its weight and its fuel type, so use the Belastingdienst's calculation tool with your car's details.
Does an electric car still avoid BPM?
Almost, but not entirely. According to the RVO, fully electric cars have a lower BPM rate than cars that emit CO2, and in 2026 only a fixed amount applies to them. Check the current amount with the Belastingdienst.
How much does it cost to charge an electric car in the Netherlands?
It depends on where you charge. At home you pay your own electricity tariff per kWh, so your energy contract sets the price. Public chargers set their own tariffs, which vary by operator and charge card. Check your contract and the operator's tariff in the charging app before you compare.
Is leasing an electric car better than buying one as an expat?
Leasing solves problems that matter specifically to new arrivals: no large capital outlay in a country you have just moved to, no residual-value risk, insurance and maintenance usually bundled, and acceptance criteria differ per lease provider, so ask the provider what it requires. Buying can work out cheaper if you keep a car for many years and can absorb the depreciation. If your contract here is for a fixed number of years, match the commitment to that period rather than to the car.
Do I need a home charger, and can I install one as a renter?
You do not strictly need one: public charging is available. Installation only makes sense if you own the property or have a long-term written agreement with the landlord, because the cost is not recoverable when you move. If you rent an apartment, public charging is the usual alternative; check your municipality's website for how to request a public charge point.