Atbalsts Eiropā

ELECTRIC VEHICLES: TAX benefits & purchase INCENTIVES

The 27 member states of the European Union and the United Kingdom (2021)

Glossary

BEV.= Battery electric vehicleHEV.= Hybrid electric vehicle▬ = None
FCEV.= Fuel cell electric vehicle (hydrogen)CNG.= Compressed natural gas▬ = None
PHEV.= Plug-in hybrid electric vehicleLPG.= Liquefied petroleum gas▬ = None
EREV.= Extended-range electric vehicleE85.= Blend of 85% ethanol fuel and 15% petrol or other hydrocarbonCopyright notice
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COUNTRYTAX BENEFITS ACQUISITIONTAX BENEFITS OWNERSHIPTAX BENEFITS COMPANY CARSPURCHASE INCENTIVES
AUSTRIAVAT deduction and exemption from tax for zero-emission cars
(eg BEVs and FCEVs).
Exemption for zero-emission cars.Exemption for zero-emission cars.Bonus (until the end of 2021) for the purchase of new cars and vans with fully-electric range of 50km and gross list price of ≤ €60,000:
§ €3,000 for BEVs and FCEVs
§ €1,250 for PHEVs and EREVs
For more details:
www.umweltfoerderung.at
BELGIUM§ Brussels and Wallonia: minimum rate for zero-emission vehicles (€61.50).
§ Flanders: zero-emission vehicles (BEV, FCEV and H2) are exempted.
§ Brussels and Wallonia: minimum rate for zero-emission vehicles (€76.32 + 10% municipal tax per year).
§ Flanders: zero-emission vehicles (BEV, FCEV and H2) are exempted.
Deductibility of 100% under (corporate) taxation of expenses for vehicles emitting no more than 42g CO2/km (NEDC or WLTP).
BULGARIAExemption for electric vehicles.
CROATIANo excise duties for electric vehicles.Exemption from special environmental tax for electric vehicles.Incentive scheme (once a year, limited funds):
§ €9,200 for BEVs
§ €4,600 for PHEVs
CYPRUSExemption for vehicles emitting less than 120g CO2/km.Minimum rate for vehicles emitting less than 120g CO2/km.
CZECH REPUBLIC§ Exemption from registration charges for BEVs and FCEVs emitting up to 50g CO2/km (upon request of a special number plate).
§ Exemption from vignettes for BEVs and FCEVs emitting up to 50g CO2/km.
§ 50% vignettes price discount for natural gas and biomethane vehicles.
Exemption for alternatively-powered vehicles (ie electric, hybrid, CNG, LPG and E85).§ Incentives for companies to buy BEVs and EREVs, for more details: https://www.agentura-api.org/wp-content/uploads/2019/12/resume-nut-elektromobilita-v.vyzva-eng.pdf
§ Incentives for public transport operators to buy BEVs, FCEVs, CNG or LNG road vehicles: https://irop.mmr.cz/cs/vyzvy/seznam/vyzva-c-93-nizkoemisni-a-bezemisni-vozidla-pro
DENMARK§ Exemption for FCEVs until the end of 2021.
§ From 2021 to 2025, zero-emission cars pay 40% of the full registration tax.
§ 45% of the full registration tax for low-emission cars.
§ Further deduction in the registration tax:
– DKK 170,000 for zero-emission cars
– DKK 50,000 for low-emission cars
§ Zero-emission cars are exempted from the CO2 emissions-based surcharge to the registration tax.
Taxes on ownership are based on CO2 emissions.
Zero-emission cars pay the minimum tax rate of DKK 330 annually.
ESTONIABonus of €5,000 for the purchase of a full-electric car or van with a price below €50,000.
For more details: https://kik.ee/et/toetatav-tegevus/elektriliste-soidukite-soetamine
FINLANDMinimum rate for zero-emission vehicles.Minimum rate for zero-emission vehicles.Tax deduction of €170 per month from taxable value (income tax) for BEVs from 1 January 2021 until 31 December 2025. Charging of electric vehicles at the workplace is exempted from income tax from 2021 to 2025.Purchase incentive of €2,000 granted for households to purchase or lease a new BEVs in class M1 and M1G, provided value does not exceed €50,000. Incentive is valid in 2018-2021.

Temporary scrapping bonus of € 2,000 if purchase of a new BEV or PHEV while scrapping an old passenger car, valid from 1 December 2020 to 31 December 2021.
FRANCERegions provide an exemption (either total or 50%) for alternatively-powered vehicles
(ie electric, hybrid, CNG, LPG and E85).
Exemption from CO2-based tax component (‘TVS’) for vehicles emitting less than 20g CO2/km.Bonus to buy cars or vans with ≤ 20g CO2/km:
§ €7,000 for households, vehicle price ≤ €45,000.
§ €5,000 for legal persons, vehicle price ≤ €45,000.
§ €3,000 for households and legal persons:
– Vehicle price between €45,000 and €60,000.
– FCEV vans and cars or vans with price > €60,000.
Bonus to buy cars or vans with > 21 and ≤ 50g CO2/km: €2,000 for households, vehicle price ≤ €50,000.
Bonus to buy BEV or FCEV heavy-duty vehicles:
§ €50,000 for N2/N3 vehicles
§ €30,000 for M2/M3 vehicles
Scrappage scheme for purchase of second-hand or new vehicles with ≤ 50g CO2/km, price ≤ €60,000:
§ Cars:
– €5,000 for households, depending on income.
– €2,500 for legal persons.
§ Vans: €5,000 (for households or legal persons).
GERMANYFrom 1 July 2020 until 31 December 2020, temporary VAT reduction from 19% to 16%.10-year exemption for BEVs and FCEVs registered until the end of 2020.§ Reduction of the taxable amount for BEVs and PHEVs (from 1% to 0.5% of the gross catalogue price per month).
§ Additional reduction of the taxable amount for BEVs with a gross list price of up to €60,000 (from 1% to 0.25% of the gross catalogue price per month).
Until 31 December 2021, an ‘innovation bonus’ temporarily increases the environmental bonus for new and used BEVs, PHEVs and FCEVs. Applies to all eligible vehicles registered from 4 June 2020.
§ Bonus for cars with net list price ≤€40,000:
– €9,000 for BEVs and FCEVs.
– €6,750 for PHEVs.
§ Bonus for cars with net list price >€40,000:
– €7,500 for BEVs and FCEVs.
– €5,625 for PHEVs.
GREECE§ Registration Tax (RT) exemption for BEV cars.
§ 75% reduction in RT for PHEVs up to 50g/km.
§ 50% reduction in RT for the rest of PHEVs and all HEVs.
§ RT exemption for trucks.
Exemption for cars emitting less than 122g CO2/km (WLTP).§ Exemption of the benefit in kind tax for BEVs and PHEVs emitting up to 50g CO2/km (NEDC or WLTP) with net retail price (NRP) of up to €40,000.
§ Deductible of €40,000 in the NRP for BEVs and PHEVs up to 50g CO2/km with higher NRP value.
§ 15% to 20% cashback on the NRP of BEV cars, with a maximum cashback of €5,500 or €6,000. Max NRP to receive incentive: €50,000. Extra €1,000 if an old car is scrapped (10 years or older).
§ 25% cashback for BEV taxis of up to €8,000 (15% for PHEVs with ≤50g CO2/km), plus extra €2,500 for the old taxi, which must be scrapped.
§ 15% cashback for vans (up to €5,500 for BEVs; €4,000 for PHEVs), plus €1,000 for scrapping.
HUNGARYExemption for BEV and PHEV cars.Exemption for BEV and PHEV carsExemption for BEV and PHEV cars.From 15 June 2020, purchase incentives for electric cars:
§ €7,350 for gross price of up to €32,000
§ €1,500 if price between €32,000€ and €44,000
IRELAND§ Minimum rate (€120 per year) for BEVs.
§ Reduced rate (€140 per year) for PHEVs with ≤ 50g CO2/km.
‘Benefit-in-kind concession’ for electric cars and vans with a market value of less than €50,000 (until the end of 2022).Purchase incentives for individuals in 2021:
§ Up to €5,000 for BEVs.
§ Up to €5,000 for PHEVs with ≤ 50g CO2/km that can travel in full-electric mode for a minimum of 50km.
§ Up to €3,800 for BEV vans.
ITALY§ Five-year exemption for electric vehicles from the date of first registration.
§ After this period, 75% reduction of the tax rate applied to equivalent petrol vehicles.
Bonus-malus scheme:
§ Bonus: a one-off amount (max €6,000 for cars emitting ≤70g CO2/km and a price less than €50,000 (excluding VAT).
§ Malus: up to €2,500 for cars emitting more than 250g CO2/km.
In alternative to the Bonus-malus scheme, households with an Equivalent Economic Situation Indicator (ISEE) of less than €30,000 who purchase in Italy, by 31 December 2021, or buy in finance leases, new electric cars with a power of less than 150kW, with a list price of less than €30,000 (excluding VAT), are recognized a contribution equal to 40% of the expenses incurred.
LATVIAExemption for electric vehicles (first registration).Exemption for cars emitting 50g CO2/km or less registered after 31 December 2009.Minimum rate (€10) for BEVs.
LITHUANIA
LUXEMBOURGMinimum rate of €30 per year for zero emission vehicles.Monthly benefit in kind: minimum rate of 0.5% of vehicle’s value when new for BEVs and FCEVs.Incentives as part of people’s annual tax return:
§ €5,000 for BEVs and FCEVs.
§ €2,500 for PHEVs emitting <50g CO2/km.
MALTAMinimum rate for vehicles emitting less than 100g CO2/km.Minimum rate for vehicles emitting less than 100g CO2/km.
NETHERLANDSExemption for zero-emission cars.Exemption for zero-emission cars.
50% tariff for PHEVs
Minimum rate (12%) for zero-
emission cars. Cap at €40,000 for FEV. No cap for hydrogen cars.
§ Subsidy scheme (SEPP) for private individuals to buy or lease a fully electric passenger car in the smaller or compact middle class. The subsidy scheme applies to both new and used electric passenger cars.
§ Environmental investment deduction (MIA) for BEV and FCEV light commercial vehicles and BEV taxis.
§ Arbitrary depreciation of environmental investments scheme (Vamil) for FCEV cars or taxis and BEV cars equipped with solar panels.
For more details:
https://www.rvo.nl/subsidie-en-financieringswijzer
POLANDExemption for BEVs and PHEVs ≤2,000cc (until the end of 2020).
PORTUGALVAT deduction for BEVs (with value of less than €62,000) and PHEVs (with value of less than €50,000).Exemption for electric vehicles.Autonomous corporate income tax:
§ Exemption for BEVs.
§ Reduction for PHEVs.
§ Private: €3,000 to buy a new BEV (car or van), limited to one vehicle per person.
§ Companies (limited to four vehicles):
§ €2,000 for cars.
§ €3,000 for vans.
ROMANIAExemption for electric vehicles.Renewal scheme (RABLA) for passenger cars:
§ €10,000 to buy a new BEV.
§ €4,250 to buy a new PHEV with ≤50g CO2/km.
§ In addition, €1,250 for scrapping an old vehicle.
SLOVAKIA§ BEV registration is subject to a maximum charge of €33.
§ BEVs, or PHEVs combined with other fuel types or energy sources, are depreciated for two years.
Exemption for BEVs.
SLOVENIAMinimum rate (0.5%) for vehicles emitting less than 110g CO2/km.Incentive scheme:
§ €7,500 for BEVs (cars).
§ €4,500 for BEVs (vans and heavy quadricycles).
§ €4,500 for PHEVs (cars and vans) and EREVs.
§ €3,000 for BEVs (light quadricycles).
SPAIN§ Exemption from ‘special tax’ for vehicles emitting up to 120g CO2/km.
§ Canary Islands: VAT exemption for alternative-powered vehicles (ie BEVs, FCEVs, PHEVs, EREVs, HEVs, CNG, LPG) emitting up to 110g CO2/km.
Reduction of 75% for BEVs in main cities (eg Madrid, Barcelona, Zaragoza, Valencia, etc).The use of a company car for private purposes is regarded as a payment in kind and included in the computation of personal income tax.Incentive scheme (MOVES Plan) in 2020:
§ Cars: €4,000-€5,500 for BEVs and €1,900-€2,600 for PHEVs for private individuals, depending on whether a vehicle older than seven years is being scrapped.
§ Vans and trucks: between €4,400 and €6,000 for private individuals, depending on scrapping. IN addition, it also includes incentives for companies.
For more details: https://www.idae.es/ayudas-y-financiacion/para-movilidad-y-vehiculos/plan-moves-ii
SWEDENLow annual road tax (SEK 360) for zero-emission vehicles and PHEV (petrol).Climate bonus:
§ SEK 60,000 for new zero-emission cars and light trucks until 31 March 2021. From 1 April it increases to SEK 70,000.
§ SEK 59,286 for PHEVs with 1g CO2/km down to SEK 10,000 ≤ 70g CO2/km until 31 March. From 1 April, SEK 44,417 for PHEVs with 1g CO2/km down to SEK 10,000 for 60g CO2/km.
§ SEK 10,000 for CNG cars, light trucks/buses.
§ Premium for purchase of new electric buses and trucks.
UNITED KINGDOMExemption for zero-emission vehicles on first year VED.Exemption for zero-emission vehicles on VED.Minimum rate for zero-emission vehicles:
§ 0% in 2020-2021.
§ 1% in 2021-2022.
§ 2% in 2022-2025.
Government grants (through dealers) for:
§ Zero-emission cars up to £2,500, if price is <£35,000.
§ Low emission vans, taxis and trucks.
For more details: https://www.gov.uk/plug-in-car-van-grants
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