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ARTICLE · 25 SEPTEMBER 2023

Tax Update Automotive Sector (Budget Day 2023)

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On Budget Day, the Dutch government published the Tax Plan 2024 providing several legislative proposals and amendments to automotive taxes and energy taxes.

NetherlandsTax
Patrick van Oppen
Patrick van Oppen
Dennis Tol
Dennis Tol
Arnold Hupka
Arnold Hupka
Tom Woltjes
Tom Woltjes

On Budget Day, the Dutch government published the Tax Plan 2024 providing several legislative proposals and amendments to automotive taxes and energy taxes. In this article we elaborate on the most relevant proposals for the Automotive sector.

Automotive taxes

In 2023, the maximum tax-free travel allowance is € 21 cents per kilometer. The Tax Plan 2024 proposes to increase this travel allowance to € 23 cents per kilometer as per 2024. As such, this proposed change is higher than previously adopted with the Tax Plan 2023 (the Tax Plan 2023 included an increase to € 22 cents per kilometer).

Phase-out of wage tax benefit BEVs

If a company car is elected to be used privately as well, an addition (in Dutch:bijtelling) to the salary for wage tax purposes applies. Zero-emission cars enjoy a reduced wage tax addition. It has been previously announced that the reduction for BEVs is phased out, so that the addition rate will be the same for all cars from 2026 onwards.

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