---
title: "Pseudo-final levy on fossil-fuel lease cars from 2027: time to review your fleet policy?"
description: According to the current plans of the Dutch government, as of 1 January 2027, an additional tax burden will apply to employers who provide newly registered non-electric lease cars to their employees.
image: https://taxperience.nl/hubfs/TAX%2025044%20Nieuwsflits%20Pseudo-eindheffing%20op%20fossiele%20leaseauto%E2%80%99s3.jpg
---
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# Pseudo-final levy on fossil-fuel lease cars from 2027: time to review your fleet policy?
By [**Taxperience**](https://taxperience.nl/en/news/author/taxperience) on October 2025
According to the current plans of the Dutch government, as of 1 January 2027, an additional tax burden will apply to employers who provide newly registered non-electric lease cars to their employees. This pseudo-final levy amounts to 52% of the taxable benefit (“bijtelling”) of the car and is entirely payable by the employer. A personal contribution by the employee does not reduce this levy.
**What does this mean in practice for employers?**
Example: a petrol car with a list price of €45,000
- Taxable benefit: 22% × €45,000 = € 9,900
- Pseudo-final levy: 52% × €9,900 = € 5,148 extra per year
These costs come on top of regular salary costs, lease payments and allowances. For many employers, this could be reason enough to fundamentally review their fleet policy.
Vergelijking: EV vs. Fossiel (2025-2027)
| Year | EV – taxable benefit (employee) | Fossil – taxable benefit (employee) | Fossil – pseudo-final levy (employer) |
| --- | --- | --- | --- |
| 2025 | € 8.400 | € 9.900 | - |
| 2026 | € 9.900 | € 9.900 | - |
| 2027 | € 9.900 | € 9.900 | € 5.148 |
What can employers do?
- Switch to electric vehicles
- Implement stricter allocation policies for lease cars
- Introduce mobility budgets
Would you like to know what this means for your organisation? Please contact our Human Capital team, they will be happy to assist you.
Taxperience has taken care in compiling the information provided in this article. However, Taxperience will not be liable for any direct or indirect damage caused by the use of, reliance on, or actions taken in response to the information provided in this article.
Topics: [News](https://taxperience.nl/en/news/tag/news) [Tax Advisory](https://taxperience.nl/en/news/tag/tax-advisory) [lease car](https://taxperience.nl/en/news/tag/lease-car)
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