Electric driving is becoming increasingly popular, and so are company cars. In 2025, there are still plenty of schemes that make it attractive to switch to an electric company car. Let’s take a look at what is possible for business owners.
Benefits for business drivers
For business drivers, the low addition rate is a big advantage. In 2025, you will pay only 17% additional tax rate for an electric company car up to a list value of €30,000. From 2026, this advantage disappears completely, so 2025 is a good year to still benefit from this lower rate.
Tax deductions with MIA and Vamil
The government offers several options for tax investment deductions when buying an electric company car:
Environmental Investment Allowance (MIA): allows you to deduct up to 27% of the investment costs from your profit in 2025, depending on the 2025 Environmental List which will be announced on 1 January 2025.
Random depreciation of environmental investments (Vamil): Allows you to depreciate 75% of investment costs at random.
Small-scale investment deduction (KIA): Allows you to deduct part of the investment. These schemes can be applied together for maximum benefit.
BPM and road tax
In 2025, for an electric passenger car, you will pay a flat rate of €667 in BPM (Tax on Passenger Cars and Motor Vehicles). For electric company cars, a BPM rate of €74.41 per gram of CO2/km applies. In addition, you will pay only 25% of the standard rate of road tax for an electric company car in 2025, meaning you will get a 75% discount.
Subsidy scheme for zero-emission company cars (SEBA)
The SEBA is a subsidy that entrepreneurs or non-profit organisations can use to purchase or financially lease a zero-emission company car. The amount of the subsidy depends on the net catalogue value and the size of your company. There is also a maximum amount of €5,000 per company car. Please note that the SEBA ends on 1 January 2025, so make sure you apply for this subsidy on time.
Purchase subsidy scheme for zero-emission trucks (AanZet)
For companies investing in zero-emission trucks, there is the AanZet subsidy scheme. This scheme offers financial support for the purchase of zero-emission trucks, which can result in substantial savings.
Local subsidies and benefits
Besides the national schemes, there are also local subsidies and benefits. Think free parking permits, bus lane use, and other benefits that depend on local policies. So it pays to see what your local council has to offer. Although some benefits will be phased out over the next few years, plenty of schemes remain that make electric driving of commercial vehicles attractive. It pays to look into the subsidies and tax breaks available. This way, you can not only contribute to a better environment, but also save significantly on your running costs.