Extra tax on high-emission company cars from 2027: what does it mean for employers and the self-employed?
From 1 January 2027, an important change will affect Dutch employers who provide employees with a company car. Petrol, diesel and hybrid passenger cars that are also used for commuting or private journeys will become subject to a new employer tax: the pseudo-final levy on fossil-fuelled passenger cars. The levy is 12% of the car’s list price each year. As a result, a fossil-fuelled company car could cost an employer thousands of euros more per year from 2027 onwards. But how exactly does the measure work? Is it effectively an additional benefit-in-kind charge? And what are the consequences for employers, employees and self-employed professionals?





