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TAXBENEFITSANDINCENTIVES

Electriccars|27EUmemberstates(2025)

GLOSSARY

BEVBattery-electricvehicle M1 Passengercar

PHEVPlug-in-hybridelectricvehicle NEDCNewEuropeanDrivingCycle

HEVHybrid-electricvehicle WLTPWorldwideHarmonisedLightVehicleTestProcedure

FCEVFuel-cellelectricvehicle(hydrogen) Nobenefitorincentive

EREVExtended-rangeelectricvehicle

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

AUSTRIA

VATdeductionandexemptionforzero-emissionpassengerandcombinationcarsusedforbusinesspurposes(egBEVsandFCEVs).

VATdeductionappliesaccordingtogrosspurchasevalue(including20%VATandpollutiontax):

≤€40,000:fullVATdeduction

€40,000-80,000:VAT

deductionforthefirst

€40,000

>€80,000:noVAT

deduction

Exemptionfromownershipandpollutiontaxesforzero-emissionpassengerandcombinationcars.

Exemptionfromownershipandpollutiontaxesforzero-emissionpassengerandcombinationcars.

Ataxinvestmentincentiveforthepurchaseofazero-emissioncaramountingto15%ofthepurchaseprice,andaspecialdepreciationapplies.

Foremployees,theprivateuseofazero-emissioncompanycar,andtheelectricitytochargeit,

areexemptfromtaxationasbenefitinkind.

Bonus(until31May2025)forthepurchaseofnewcarsandvans(privateuse)withafullyelectricrangeof

≥60kmandgrosslistpriceof≤€60,000:€2,000

+€3,000(importerbonusandfederalbonus)forBEVsandFCEVs.

Additionalincentivesaregrantedbyprovincesandcommunities.

Moredetails:

www.umweltfoerderung.at.

Bonus(until31May2025)forthepurchaseof

thefollowingloadinginfrastructure(privateuse):

€600foranintelligentloadingcable

€600forawallbox(inasingle-/double-familyhome)

€900forawallbox(inahousingcomplexassingleequipment)

€1,800forawallbox(inahousingcomplexasintegratedequipmentwithloadmanagement)

Additionalincentivesaregrantedbyprovincesandcommunities.

Moredetails:

www.umweltfoerderung.at.

TAXBENEFITS&INCENTIVES:ELECTRICCARS

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TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

BELGIUM

BrusselsandWallonia:minimumtaxrate(€61.50)forBEVsandFCEVs.

Flanders:BEVsandFCEVsexempt.PHEVsaswellifregisteredbefore1January2021.

BrusselsandWallonia:minimumratesforBEVsandFCEVs(€97.68/year).Flanders:BEVsandFCEVsexempt.

6%VAT(insteadof21%)forelectricityconsumption.

TaxbenefitsinBrussels,Flanders,andWalloniaforBEVsandFCEVsalsoapplytocompanycars.

Maximumdeductibility(100%)ofexpensesforM1.MinimalannualbenefitinkindforBEVs,FCEVs,andPHEVs:4%ofthelistvalue.

Flanders:€4,000premiumin2025foranewzero-emissioncarpurchasedbyanaturalperson,a

non-profitorganisation,oravehiclesharingplatform,withapricecapof€40,000(includingVAT).

Usedzero-emissionvehiclesofatleastthreeyearsoldandwithalistpricebelow

€60,000canalsobenefitfromthisgrant,withanamountof€2,500.

SomemunicipalitiesinFlandershavepurchasesubsidiesforcharginginfrastructureinstallation.Brusselscityexemptscompaniesfromtheparkingtaxifaparkingspotisequippedwithachargingpoint.

Charginginstallationatcompanypremisesis100%deductible.

Aprivateownerreceivesa15%taxreductionwhen

installingamonodirectionalchargerupto€1,750,orabidirectionalchargerupto

€8,000.

75%ofthechargingcostcanbedeductedfromtheincometax.

BULGARIA

Exemptionforelectricvehicles.

Exemptionforelectricvehicles.

CROATIA

Noexcisedutiesforelectricvehicles.

Exemptionfromspecialenvironmentaltaxforelectricvehicles.

Incentivescheme(onceayear,limitedfunds):

€9,000forBEVs

€5,000forPHEVsThepurchasedeadlineis31December2025.

Thevehiclemustbekeptforatleasttwoyearsandcost≤€50,000.

Co-financingtheinstallationofchargingstationsforlegalentitiesandthepublic(limitedfunds).Plannedforthefirsthalfof2025.

CYPRUS

Exemptionforvehiclesemitting≤120gCO2/km.

Minimumrateforvehiclesemitting≤120gCO2/km.

Upto€15,000toscrapandreplacewithanewvehicleemitting<50gCO2/km.

Upto€20,000tobuyanewzero-emissionvehicle.

€9,000tobuyausedzero-emissionvehicle.Moredetails:

.cy/mcw/rtd/rtd.nsf/All/BE564B967D6AC-569C2258ABD002B1C66.

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

CZECHIA

Reducedlevy:

BEVs:0.25%untilendof2028

PHEVs:0.5%untilendof2025

Vehicleswithaspecial“EL”numberplatemayhavevariousbenefits(egfree/cheaperparking,etc).

BEVs,PHEVs,andFCEVsareexemptfromroadtax.Roadtoll:

BEVsexempt.

PHEVsemitting≤50gCO2/kmpay25%.

AccelerateddepreciationforBEVsandFCEVsuntil2028.

BEVs,FCEVs,andPHEVsareexemptfromregistrationcharges.

Taxreductionfrom1to0.25%forBEVs,and0.5%forPHEVsalsoused

forprivatepurposes.

Purchaseincentivesforlow-andzero-emissionvehiclesformunicipalities,state,andlocalgovernmentbodies.

Reduceddepreciationperiodforchargingstationsfrom10tofiveyears(wallboxesandstandalonechargingstations).

SupportfromtheMinistryofTransportforthedevelopmentofchargingandhydrogenrefuellinginfrastructureforBEVsandFCEVs.

DENMARK

Zero-emissionvehicles(BEVsandFCEVs):

Pay40%oftheregistrationtax

AdditionalDKK165,500registrationtaxdeduction

Low-emissionvehicles(PHEVsandEREVsemitting<50gCO2/km):

65%oftheregistrationtax

AdditionalDKK45,000registrationtaxdeduction

OwnershiptaxesarebasedonCO2emissions.

Zero-emissioncarsandcarswithCO2emissionsofmaximum58g/kmpaytheminimumsemi-annualtaxrateofDKK420.

Thevalueofachargingstand/outletprovidedtogetherwiththecompanycar(attheemployee’sresidence)isnottaxed.

ESTONIA

Basicamountof€150+

€2/kgforvehiclesexceeding2,400kg(upto€2,200).

Basicamountof€50+

€0.40/kgforvehiclesexceeding2,400kg(upto

€440).

€5,000forindividualstobuyorleaseanewBEV.

FINLAND

Zero-emissionpassengercarshavebeenexemptfromregistrationtaxessinceOctober2021.

Taxdeductionof€170permonthfromtaxablevalue(incometax)for

BEVs(2021-2029),and€85

permonthforcarswith1–100gCO2/km

(2022-2025).Electricvehiclechargingattheworkplace

isexemptfromincometax(2021-2025).

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

FRANCE

SinceMarch2025,Regionscanprovideanexemptiononregistrationtax(eithertotalor50%)forBEVsorFCEVs.

Taxesontheallocationofvehiclesforeconomicpurposes(formerly

?TVS?):exemptionforBEVsandFCEVs.

BonusforanewBEVorFCEVeligibleforthe

minimumenvironmentalscore(listestablishedbydecreeand

availablehere

)if≤€47,000and<2.4t:

€4,000forhouseholdswithincome<€16,300

€3,000forhouseholdswithincome

€16,300–26,200

€2,000forotherhouseholds

Advenirprogramme(ledbyAvereFrance)tosupporttheinstallationofchargingstationsontheFrenchterritory:

€1,000–9,000bychargingpointforpublicroads

€500reductiononincometaxbychargingpointforasingle-familyhome

€600bychargingpointforanindividualparkingspaceinanapartmentbuilding

€1,600bychargingpointforasharedparkingspaceinanapartmentbuilding

€8,000bycondominiumforanelectricalinfrastructure(whosepowercanmeetatleast20%oftheneedsofaparkinglot)and

anadditional€5,000incaseofroadwayandearthworksforoutdoorparkingequipment

Moredetails:

https://advenir.mobi/im-meuble-collectif/.

GERMANY

10-yearexemptionfor

Reductionofthetaxable

BEVsandFCEVsregistered

amountforBEVsand

until31December2025.

PHEVs(0.5–1%ofthegross

Exemptiongranted

cataloguepricepermonth).

until31December

PHEVsmustmeet

2030atthelatest.

additionalrequirements,

Exemptionfromtheannual

whichbecomemore

circulationtaxforvehicles

stringentovertime.

emitting≤95gCO2/km.

Additionalreductionofthe

Moredetails:www.vda.de.

taxableamountforBEVs

withagrosslistpriceupto

€70,000(0.25–1%ofgross

cataloguepricepermonth).

Moredetails:www.vda.de.

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

GREECE

Registrationtax:

BEVs:exemption

PHEVsemitting≤50gCO2/km:75%reduction

HEVsemitting>50gCO2/km:50%reduction

Exemptionfromthecirculationtaxfor:

carsemitting≤122gCO2/km(WLTP)

HEVswithenginecapacity

<1,550ccandregisteredbefore31October2010

HEVswithenginecapacity≥1,550ccregisteredbefore31October2010pay60%

BEVswithanetretailprice(NRP)≤€50,000areexemptfromthepersonalincomepresumptionsystem.HigherNRPshaveaverylowtaxeffect.

Exemptionofthebenefit-in-kindtaxforBEVs

andPHEVsemitting

≤50gCO2/km(NEDCorWLTP)withaNRP

≤€40,000.

€40,000deductibleintheNRPforBEVsandPHEVsupto50gCO2/kmwithahigherNRPvalue.

30%cashbackonNRPforBEVs,withamaximumcashbackof€9,000forindividualsand€6,000

forcompanies.

Extra€2,000ifacarof

≥10yearsisscrapped,andextra€1,000ifthebuyeris≤29yearsold.40%cashbackonNRPforbattery-electrictaxis,withamaximumcashbackof

€17,500.Extra€5,000forscrappingtheoldtaxi,whichismandatory.

€500subsidyforthepurchaseofawallbox.

HUNGARY

ExemptionforBEVsandPHEVs.

ExemptionforBEVsandPHEVs.

ExemptionforBEVsandPHEVs.

SubsidyschemeforcompaniestobuyBEVs:

€5,500foraM1ofmaximum€30,000andabatterycapacityof≤41kWh

€9,500foraM1ofmaximum€37,000andabatterycapacityof41–59kWh

€10,500foraM1ofmaximum€52,700andabatterycapacityof>59kWh

ApplicationsforthissubsidyschemewillcloseendofMarch2025.

Thetotalcostofelectricchargingstationsisdeductiblefromthecorporateincometaxbaseofenergysuppliers.

IRELAND

€5,000reliefforBEVsupto

€40,000.Thereliefgraduallyreducesafter€40,000

andendsat€50,000.BEVsareexemptfromNOxtax.

Minimumrate(€120peryear)forBEVs.Reducedrate(€140peryear)forPHEVs

≤50gCO2/km.

0%ofbenefitinkindappliestothefirst€45,000forBEVs.

Purchaseincentivesforindividuals:upto

€3,800forBEVs.

HomechargerGrant:upto

€300towardsthepurchaseandinstallationofahomechargerunit.

NationalInfrastructure:ZEVITIIEVRechargingInfrastructureLDVNationalRoadGrantSchemessupportthecapitalcostsof

installingthenewrecharginginfrastructure,fundingofupto70%ofeligiblecosts,toamaximumpermissiblelevelof€300,000.

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

ITALY

BEV:Five-yearexemptionfromthedateoffirstregistration.Afterthisperiod,a75%taxratereductionappliedtoequivalentpetrolvehicles.

HEV:Applicationofaminimumflatrate(€2.58/kW).

Someregionsapplydiscountsontaxownership.

LATVIA

ExemptionfromregistrationcostsforBEVs(firstregistrationonly).

Exemptionforcarsemitting

≤50gCO2/km.

Minimumrate(€10)forBEVs.

LITHUANIA

BEVsareexemptfromtheregistrationtax.VATdeductionforpurchasingaBEVupto

€50,000(includingVAT).

Purchaseincentives(bonus)forvehicles≤sixmonths:

BEVs:€5,000

Additional€1,000forscrappingauseddieselorpetrolcar,owned

foratleast12months,withavalidMOT

Maximumsubsidyis

€400,000percompany.

Purchaseincentives(bonus)forindividuals:

€2,500forausedBEVwithafirstregistrationafter

2April2016,ormodelyear2016ornewer

€5,000foranewBEVnotolderthansixmonthsfromthefirstregistration

€2,000foranewPHEV

Additional€1,000forscrappinguseddieselorpetrolcars,ownedforatleast12months,andwithavalidMOT

Themaximumpurchasepriceofaneligiblevehicleis€45,000.

Privatecharginginfrastructuresubsidy:

Upto€1,500forwallboxesorchargingcables

Upto€3,000forsharedsystemsinmulti-partybuildings

Publiccharginginfrastructuresubsidy:upto

€10,000.

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

LUXEMBOURG

Minimumrateof€30/yearforzero-emissionvehicles.

Monthlybenefitinkindin2025and2026:

BEVs≤16kWh/100km:0.5%;

BEVs>16kWh/100km:0.6%;

FCEVs:0.5%;

insteadoftheusual2%addedastaxableincometotherevenueoftheemployee.

PurchasebonusforBEVsorFCEVs:

€6,000forcarswithaWLTPconsumptionof≤16kWh/100km

€3,000forcarswithaWLTPconsumptionof16–18kWh/100km

€0forcarswithaWLTPconsumptionof>18kWh/100km

Familycarsasof7seatswillalwaysreceive€6,000.SecondhandBEVsolderthanthreeyearsreceiveapurchasebonusof€1,500.Thebonuscannotexceed50%ofthevalueofthecar.Thecarsmustbe

keptforthreeyears;twoyearsforsecondhandcars.Thiscountsforallcarsorderedbetween

1October2024and30June2026,andregisteredbefore1July2027.

€700forastandardhomechargingpoint(maximum50%).

€1,500forintelligenthomechargingpoint(maximum50%).

MALTA

Minimumrateforvehiclesemitting≤100gCO2/km.

Minimumrateforvehiclesemitting≤100gCO2/km.

FornewBEVsregisteredafter1January2025:

€8,000ifsellingprice≤€40,000

€6,000ifsellingprice

€40,000–100,000

Additionalgrantof€500–1,000toscrapavehicleofatleast10yearsold.Moredetails:

.mt/

land/sustainable-transport/grant-schemes-on-new-electric-vehicles-and-pedelecs/2025-scheme-for-new-electric-vehicles-and-pedelecs-7136.

NETHERLANDS

Minimumregistrationtaxof€667.

25%tariffforzero-emissioncars.

75%tariffforPHEVs

emitting≤50gCO2/km.

Minimumrate(17%)forzero-emissioncars.

Capat€30,000forBEVs.Nocapforhydrogencars.

Arbitrarydepreciationofenvironmentalinvestmentsscheme(Vamil)forfuel-cellelectriccarsortaxis

SPriLa:Grantforentrepreneurstoinstallpubliccharging

infrastructurefortheirown

andbattery-electriccars

electricvehiclesorleased

equippedwithsolarpanels.

premises.

Moredetails:

www.rvo.nl/subsidie-en-fi-

nancieringswijzer.

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

POLAND

ExemptionforBEVsandFCEVs.

ExemptionforPHEVsupto2,000ccuntilend2029.

Depreciation:

uptoPLN225,000forBEVsandFCEVs

uptoPLN150,000forothervehicles

Purchaseandleasingincentivesforindividualsandsoleproprietorships:PLN18,750–40,000for

BEVsofamaximumnetpriceofPLN225,000.

PORTUGAL

BEVs:completeexemption.

ExemptionforBEVs.

Autonomouscorporateincometax:

ExemptionforBEVs

ReductionforPHEVsifrangeinall-electricmode≥50kmandCO2emissions<50g/km

VATdeduction:

100%forBEVs

≤€62,500+VAT

100%forPHEVs

≤€50,000+VAT

Privateusers:€3,000

PHEVs:75%reductionif

tobuyanewBEV,with

rangeinall-electricmode

purchasepriceofupto

≥50kmand<50gCO2/km.

€62,500,limitedtoone

HEVs:40%reductionif

vehicleperperson.

rangeinall-electricmode

>50kmand≤50gCO2/km.

ROMANIA

ExemptionforBEVs.

SLOVAKIA

Registrationfee:

Roadtax:

Taxreductionfrom1to

BEV:maximumchargeof

ExemptionforBEVs

0.5%fortheprivateuseofa

€33

50%forPHEVs

BEVorPHEVcompanycar.

PHEV:50%reduction

Accelerateddepreciation

Thechargingofcompany

forBEVsandPHEVs

carsathomeiseligiblefor

fromfourtotwoyears.

corporateexpense.

SLOVENIA

Minimumadditionaltaxrate(0.5%)forBEVs.

Nobenefit-in-kindtaxforBEVs.

Upto€7,200fornewBEVspricedupto€35,000

(includingVAT).

Upto€6,500fornewBEVs

priced€35,000–45,000

(includingVAT).

Upto€4,500fornewBEVs

priced€45,000–65,000

(includingVAT).

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

SPAIN

Exemptionfrom‘specialtax’forvehiclesemitting

≤120gCO2/km.In2025:

BEVs,PHEVs,EREVs,andFCEVs(forprivate

use):personalincometaxdeductionof15%oftheacquisitioncost(withouttaxes)withamaximumof€3,000.Maximumpriceofthevehicle:

€45,000(withouttaxes).

Homeinfrastructureinstallationcost:deductionof15%inpersonalincometax(maximum€4,000).

CanaryIslands:VATexemptionforalternatively-poweredvehicles(egBEVs,FCEVs,PHEVs,

EREVs,andHEVs)emitting

≤110gCO2/km.

Roadtax:reductionof75%forBEVsinmaincities

(egBarcelona,Madrid,Valencia,Zaragoza,etc).

Theuseofacompanycarforprivatepurposesisregardedasapaymentinkindandincludedinthecalculationofpersonalincometax:

30%reductionforBEVsandPHEVs≤€40,000

20%reductionforHEVs

≤€35,000

Earlyamortisationforvehicles(BEVs,PHEVs,andFCEVs)andinfrastructureinvestments.

RetroactiveapprovalofanincentiveschemesimilartoMOVESIIIwouldbeplannedfrom1Januaryto30June2025.Dependingonwhetheravehicleisbeingscrapped:

€4,500-7,000forBEVsandFCEVs

€2,500-5,000forPHEVs

RetroactiveapprovalofanincentiveschemesimilartoMOVESIIIwouldbeplannedfrom1Januaryto30June2025asfollows:

Self-employed,individuals,neighbouringcommunities,andadministration:70%

oftheeligiblecost

Companiesandpublicchargingpoints(power

≤50kW):35%oftheeligiblecostforalarge,45%foramedium,and55%forasmallcompany

Companiesandpublicchargingpoints(power

>50kW):30%of

theeligiblecostsTheseamountsincreaseinmunicipalitieswith

<5,000inhabitants.

SWEDEN

Lowannualroadtax

(SEK360)forzero-emissionvehiclesandPHEVs.

Highertaxesfornew2025PHEVmodelsemitting>75gCO2/km.

Theprivateuseofacompanycaris

taxedonbenefits.Forsomecars,thereisapermanenttaxreductionofthebenefitvalue:

BEVsandFCEVs:

SEK350,000

PHEVs:SEK140,000

Thetaxablebenefitvalueisbasedonthenewcarpriceandreducedbytheamount.Thediscountmaynotexceed50%ofthecarprice.

Temporaryscrappingpremiumforprivateindividualsfrom20August2024to19August2025

ofSEK10,000toscrapanoldcombustionenginecarandbuy/leaseaneworusedbattery-electriccar.

50%taxdeductionofthelabourandmaterialcosts(maximumSEK50,000)forhouseholdsinstallingachargingboxathomeforanelectriccar.

Formoredetails:

https://skatteverket.se/pri-vat/fastigheterochbostad/gronteknik.4.676f4884175c-97df4192860.html.

?Laddabilen?grantfortheinstallationofACchargingforresidentsinapartmentbuildingsandworkplaces.Thegrantcoversupto50%ofcosts(maximumSEK15,000perchargingpoint).

Moredetails:

https://www.naturvardsver-ket.se/bidrag/ladda-bilen/.

EFTAmemberstatesandtheUnitedKingdom(2025)

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Companycars

Purchase

Infrastructure

ICELAND

MinimumtaxrateforBEVsandFCEVs:5%ofthecustomsvalue.

MinimumtaxrateforBEVsandFCEVs:ISK20,000(bi-

annual).

€6,000/ISK900,000fora

newBEVcosting<€67,000/ISK10mretailprice.

UsedBEVcosting

<€67,000/ISK10m

retailprice:

€4,700/ISK700,000for

acarof<oneyearold

€4,000/ISK600,000foracarofone-twoyearsold

€3,350/ISK500,000foracaroftwo-thr