The Netherlands is keeping climate and mobility measures firmly in the tax toolkit, but 2026 marks a shift toward more precisely defined incentives. In practice, this means benefits remain for cleaner choices, while the boundaries (who qualifies, and under what conditions) get stricter.
Below is what changes as of 1 January 2026 (and what follows on 1 July 2026), based on the adopted 2026 tax package and official summaries.
1 January 2026: EVs stay supported, just less broadly
BPM: reduced registration tax also applies to more zero-emission vehicle types
The reduced BPM approach for zero-emission vehicles is extended to cover special-purpose zero-emission passenger cars, including camper vans and wheelchair-accessible vehicles, and zero-emission motorcycles, using a fixed BPM amount (indexed for 2026).
MRB: EV road-tax discounts continue, but step down
From 1 January 2026, the motor vehicle tax (MRB) discount becomes less generous than before:
zero-emission passenger cars move to a 30% discount (i.e., a 70% rate)
the discount for other categories (including many PHEVs) is reduced or ends, depending on the vehicle type
Company cars: lower taxable benefit for EVs extended, but adjusted
For company electric cars, the EV benefit-in-kind discount remains in place into 2026 (and continues as a transitional measure beyond that), rather than switching immediately to the full standard rate. For 2026, the structure is:
18% taxable benefit on the first €30,000 of the catalogue value for zero-emission passenger cars (with the standard rate applying above the cap)
“Youngtimer” scheme: tightened definition from 2026
To help fund the continued EV company-car discount, the “youngtimer” rules are tightened:
from 2026, the scheme applies only to cars that are 16 years or older
there is transitional treatment during 2026 for certain cars that were already made available and had reached the old age threshold by the end of 2025 (as set out in the official 2026 overview)
the legislation also sets a further step change from 2027, when the minimum age moves higher again
1 July 2026: distance-based charging for lorries replaces MRB for many vehicles
From 1 July 2026, the Netherlands introduces a distance-based lorry charge (truck toll) for lorries above 3,500 kg, with the rate depending on factors including vehicle weight and emissions.
At the same time:
MRB disappears for lorries up to 12,000 kg
MRB is significantly reduced for lorries of 12,000 kg and above
the Eurovignette stops in the Netherlands on the same date
Beyond mobility: two additional climate-facing tax shifts
Higher drinking-water tax for large business users
For businesses with high drinking-water consumption, the Dutch drinking-water tax changes in steps: in 2026, the taxable volume expands significantly (with a further step in 2027). The policy intent is to push earlier investment in water-saving measures.
CO₂ levy on certain imports from outside the EU (CBAM)
From 2026, the EU Carbon Border Adjustment Mechanism (CBAM) moves from a reporting-only phase toward a paid compliance regime for covered goods (including categories such as cement, iron/steel, aluminium, fertilisers, electricity and hydrogen).
Implementation details continue to evolve (including practical timing around certificate purchasing), but the key point for businesses is that CBAM obligations attach to imports in 2026, and will require stronger emissions-data collection from non-EU supply chains.
What does this mean in practice?
Cleaner fleet choices remain fiscally favoured, but the advantage is increasingly capped, time-bounded, or subject to tighter definitions.
Employers and fleet managers should revisit car policies (EV selection vs. cap), and reassess any reliance on “youngtimer” economics under the stricter age rules.
Logistics and transport businesses need to prepare for a structural shift from fixed MRB to pay-per-kilometre charging from mid-2026.
Industrial and trading companies should treat CBAM as a supply-chain data and cost issue, not just a customs formality.
