Tax deductibility

• Self-employed, Companies — can deduce their tax dramatically, but be aware that the percentage is determined by the car's fuel type and CO2 emissions.
• Electric cars — are tax deductible at 100% since 2022, note that beginning of July 2023, only electric company cars will still be 100% tax deductible.
• Individuals Home charging station — Individuals can receive a tax deductions of 30% this year (2023) for the purchase and installation of a home charging station, be aware that this will decrease to 15% by the end of 2024 with a spending cap of €1,500.
• Enterprise charging station — Corporate tax deductions of 100% for expenses related to the purchase and installation of a charging station are available to professionals, with an increase to 200% until March 31, 2023, and then to 150% until the end of 2024, this is if the station is open to the public during regular business hours.
• Road taxes — The "Tax de Mise en Circulation" known as TMC, in flanders electric cars are exempt from paying the TMC as well as the annual road tax, in Brussels the rules are different.

Local incentive

Some local authorities, cities and municipalities offer subsidies to individuals who purchase or lease a 100% electric car. Check with your municipality.

• Ghent City — offers up to €4,500 for individuals who purchase or lease an electric vehicle for car-sharing purposes

Tax deductibility

• Electric Cars — Fully electric cars are exempt from the motor vehicle tax (mrb) and from Private vehicle and motorcycle tax (bpm).
• Incentives — when you pruchase, lease an electric commercial vehicle and charging points, you can use the SEBA, private individuals can make use of the SEPP.
• Parking Incentives — Some municipalities in the Netherlands offer free or discounted parking for electric cars, please check in your province or municipality.
• Low-Emission Zone (LEZ) — Some cities, electric cars are allowed to enter low-emission zones without being subject to fees.

Local incentive

Authorities, cities and municipalities offer subsidies to individuals who purchase or lease a 100% electric car in the Netherlands. Check with your municipality.

• Local subsidies — You can also receive subsidies at your local municipality or province.

Tax deductibility

Note: EVs priced over €65,000 is no longer qualified. Also, only private individuasls are able to benefit from the scheme after September first, 2024.

• Purchase Incentives — In 2023, this year, All Electric vehicles up to a net list prices of €40,000 will receive €4,500 from public funds.
• Tax deductibility — For the private use of an Electric company cars that are registered for the first time by December 31st, 2025 at the latest are exempt from motor vehicle tax until December 30th, 2030.

Subsidies & bonus

• Conversion subsidies — aims to help individuals and professionals in France to buy a new or used vehicle in exchange for scrapping an old vehicle. The amount of the bonus depends on income conditions, from an aid of up to €4,000 for the purchase of a new or used conventional vehicle, and up to €6,000 for the purchase of an electric and/or hydrogen vehicle. Since 2018, nearly one million conversion bonus have been granted to drivers in France.
• Ecological bonus — The ecological bonus is to assist both individuals and professionals in France in purchasing or leasing a new or used electric and/or hydrogen vehicle (for individuals only). The amount of the bonus reaches up to €7,000 for a car and €8,000 for a van. In overseas department, the bonus amount is increased by €1,000.
• The subsidies and bonus can be cumulative if the conditions are met for the individual to benefit from them. You can refer to primealaconversion.gouv.fr to know more about the steps to follow to apply for a conversion bonus and/or an Ecological Bonus in France.

Micro-credit

• The micro-credit for clean vehicles — aims to assist low-income families in purchasing environmentally friendly vehicles. It is calculated based on the applicant's income, can reach €8,000, and can be combined with the ecological bonus and the conversion subsidies. It can be spread over a maximum period of 7 years.

Tax deductibility

• Ownership tax benefits — Tax reductions depending on each canton policy. For more detailed information, reach out to the relevant cantonal authority.
• Company tax benefits — Tax reductions vary depending on the canton, for detailed canton information see e-mobile site.
• VAT benefits — Leasing of clean fuel vehicles (electric included) is exempted from 25% VAT since 2015.
• Other financial benefits — The automobile tax in Switzerland is similar to the VAT. Electric cars (not plug-in hybrids) are exempt from automobile tax of 4 % of the vehicle value. Imported electric cars are exempt from the tax.

Insurance & infrastructure subsidies

• Insurance fees subsidies — Insurance companies favor electric car drivers by offering an automatic discount of up to 20% on the premium.
• Local incentives — Incentives for battery electric vehicle (BEV) are mostly available based on regional or municipal administrative zones. For details see: swiss-emobility
• Alternative Fuel (AF) infrastructure — Incentives for alternative fuel (AF) infrastructure include the support for charging stations for electric cars at companies by the Canton of Bern. The maximum funding available is CHF 20,000 per charging station and up to CHF 60,000 per location. Meanwhile, the Canton of Basel-Stadt provides a reimbursement of 20% of the purchase price of purely electric vehicles (up to a maximum of CHF 5,000 per vehicle) to companies located within the canton.

Purchase aids and subsidies

The Ministry of the Environment, Climate and Sustainable Development provides subsidies for the purchase of EV depending on the date of conclusion of sales contract (or, rental/leasing contract) as well as the vehicle's date of service.

• Financial aids — if the vehicle was first put into service between January 1st, 2019 and May 10th, 2020 the amount is up to €5.000, and €8.000 without exceeding 51% of the vehicle's purchase price (VAT excluded) if the car first put into service at the latest on December 31st, 2024 plus the date of signature of the sales/leasing/rental contract is between April 1st, 2021 and March 31st, 2022. If the vehicle doesn't meet the criteria mentioned above, the amount of the subsidy is up to €3.000 for passenger cars and €8.000 for vans without exceeding 50% of the purchase price (VAT excluded) for both vehicle types. Additional information on electricity usage is provided in detail on guichet.public.lu.

Tax deductibility

• Tax deduction for sustainable mobility — since January 1st, 2018, Luxembourg government introduced a €5.000 tax deduction for fully electric cars. Be aware that they can not be combined with the financial aids.

Tax deductibility

• Tax exemption — EVs are 100% exempted from tax for the first five years following their registration. Subsequently, it will be reduced by 75% of the tax rate applied to equivalent petrol vehicles.

Purchase incentives

• Financial subsidy — up to €3,000 (€5,000 with scrappage) for the purchase of an electric car with a selling price of ≤ €35,000 (VAT excluded) and emitting ≤ 20g CO2/km. This amount decreases to €2,000 (€4,000 with scrappage) for EVs emitting 21 to 60g CO2/km and with a selling price of ≤ €45,000 (VAT excluded).

Purchase subsidies

• Moves III plan — It is a €400 million program, which can increase to €800 million, it has been introduced to provide the most extensive support for electric mobility. This program will run until end of 2023 and will offer more significant grant amounts for private EV owners and self-employed EV drivers, it also aims to enhance the assistance for charging infrastructures for individuals, small and medium-sized companies, as well as for fast and ultra-fast charging infrastructures.

Tax deductibility

• Exemption from "special tax" — for the acquisition of electric vehicles emitting less than 120g CO2/km in main cities. In Canary Islands, VAT exemption is offered for the purchase alternativelly-powered vehicles (eg BEVs, FCEVs, PHEVs, EREVs, HEVs) emitting less than 110g CO2/km.
• Tax deduction for EV ownership — Reduction of 75% for Battery Electric Vehicles (BEVs) in main cities (eg Madrid, Barcelona, Zaragoza, Valencia, etc).
• Tax deduction for company cars — When a company car is used for personal purposes, it is considered as a payment in kind and is included in the calculation of personal income tax. However, there are certain deductions based on the type and value of the vehicle: Battery Electric Vehicles (BEVs) and Plug-in Hybrid Electric Vehicles (PHEVs) that cost less than €40,000 are eligible for a 30% reduction.

Subsidies for EV purchase

• Subsidies for individuals — €3,000 for the acquisition/leasing of an electric car whose value may not exceed €62,000 (VAT included), this offer is limited to one vehicle per person.
• Subsidies for companies — €6,000 offered to buy a new BEV (Battery Electric Vehicle) for business use.

Tax benefits

• Tax deduction on acquisition — Individuals can receive a complete exemption for tax deductions on the acquisition of a new electric vehicle, while companies can receive a 100% exemption if the car price, excluding VAT, is equal to or less than €62,000.

Grants for EV purchase

• Privately bought EVs — Individuals who purchase new M1 battery electric vehicles (BEVs) that meet certain criteria are eligible for a maximum grant of €5,000. However, if the EV's full price exceeds €60,000 or falls below €14,000, it will not qualify for the grant. It is important to note that the full price of the vehicle to the customer encompasses all additional features, delivery, and chargers, but excludes any discounts or rebates.
• Commercially bought EVs — The Sustainable Energy Autority of Ireland aims to have 30% of its private car fleet converted to electric as part of the Climate Action Plan 2023 offers financial grants for the procurement of electric vehicles falling under N1 category, intended for use by business and public institutions. Battery Electric Vehicles (BEVs) for companies can receive a maximum grant of €3,800. However, companies cannot apply for a government grant if the list price of the vehicle is over €60,000 or less than €14,000.

Tax deduction

• Battery Electric Vehicles — BEVs are exempted from NOx tax for both individuals and companies.