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
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?
Would you like to know what this means for your organisation? Please contact our Human Capital team, they will be happy to assist you.