Tax changes electric driving 2024: An in-depth analysis

Electric driving is becoming increasingly popular in the Netherlands. The government is encouraging this trend by offering various tax breaks. But what exactly will change in 2024? In this article, we dive deeper into the main tax changes for electric driving.

Additional taxable benefit

The additional tax is a tax you pay if you use your employer’s car privately as well. In 2024, the additional taxable benefit for electric cars remains largely unchanged. You pay 16% additional taxable benefit for an electric car with an additional taxable benefit cap of up to €30,000. On the remaining amount, you will pay 22% additional taxable benefit. This means that if you also use an electric car provided by your employer privately, you pay less tax on the first part of the car’s value than on the remaining part. This is an incentive to choose an electric car.

Energy tax

To begin with, that energy tax is determined per unit of energy you use. So for electricity, it is per kilowatt hour (KWh) and for gas per cubic metre (m3). Logical right? The more you consume, the more you get to cough up in taxes.
Now it gets a bit more complicated: that tax has different rates. Yep, you heard right, not one standard rate. It all depends on exactly how much you burn. There are four tariff classes for electricity and five for gas. And here comes the clue: the higher you climb in those classes, the less tax you pay per unit. Why? Well, the idea is that the big guys who eat a lot of energy are spared a bit. Because let’s face it, for them, saving is often a bit harder.
And now for the good news, the changes in 2024! The government has tied the knot: they are going to throw up the tax on gas and bring down that on electricity. Why? Simply to encourage us to embrace those green energy sources AND to bring those pesky greenhouse gases down a notch.
Sounds like a lot of fuss, perhaps, but it has a reason. It’s like a subtle nudge to steer us all towards more sustainable choices. So, next time you see that energy bill and wonder why those figures fluctuate so much, you now know what the deal is in 2024!

Road tax

Road tax is a tax you pay for using public roads. For plug-in hybrids with emissions of up to 50 grams of CO2 per kilometre, there is a 50 per cent discount on road tax until 2024. In 2025, that discount is still 25 per cent and in 2026, as with fully electric cars, the tax breaks are over and you pay the full rate. This means that if you drive a plug-in hybrid, you will pay more and more road tax in the coming years.
The tax changes for electric driving in 2024 are generally favourable for electric drivers. The additional tax rate remains largely the same, the energy tax for electricity goes down and the road tax for plug-in hybrids goes up gradually. It is important to keep these changes in mind when making your choice of a new car.

Note: This information is a general guideline and may vary depending on your personal situation. It is always a good idea to consult a tax advisor for specific questions or advice.
We hope this article helps you get a better idea of the tax changes for electric driving in 2024. If you have any further questions, feel free to ask!