From 1 January 2027, Dutch employers face a 12% payroll levy on qualifying passenger cars available for private use. Commuting counts as private use. The rule covers hybrids and plug-in hybrids with registered CO2 emissions above zero. A fleet cost from 2027 may produce a payroll-tax payment in 2028.
Why this matters
The employer pays this levy alongside the employee’s normal company-car tax treatment. It is based on the car’s statutory value. For most cars, this is the catalogue price plus BPM, not the monthly lease invoice. Cars first made available before 1 January 2027 may qualify for a transition rule until 17 September 2030. The employee handover date matters. Keep delivery, payroll and fleet records aligned.
Example
A passenger car with a statutory value of €45,000 creates an annual levy of €5,400 at 12%. A car available for part of a month counts for the full month. Employers usually declare and pay the 2027 amount in the second payroll-tax period of 2028. The cash leaves later, but the charge belongs in the 2027 car record.
XTROVERSO tips
- Make one complete car list. List every passenger car available to staff, directors and owner-managers. Include the registration, registered CO2 emissions, statutory value and current user.
- Check the actual handover date. Keep the delivery record, signed employee agreement, key handover and first payroll entry together. A lease contract signed in 2026 does not prove when an employee received the car.
- Separate electric cars from hybrids. Use the registered CO2 figure. Do not group electric cars, hybrids and plug-in hybrids under one “electrified” label.
- Connect each car to payroll. Record whether private use and commuting are allowed. Update the file when a car moves between employees or group companies.
- Put the 2028 payment in the cash plan. Estimate the levy before approving a lease or replacement. Add it to the cash forecast beside lease exits, charging equipment and other fleet costs.
Need a review of your car records, payroll position and expected cash cost? We can check the file with you
The data, sourcing, and analysis behind this article were conducted by Linda Pavan. AI was not used to identify sources, build the factual basis, or produce the analytical judgment contained here. AI was used only as a drafting aid. The final English text was personally reviewed, edited, and approved by Linda Pavan before publication.
References
- Pseudo‑eindheffing voor fossiele leaseauto’s vanaf 2027
- Wettenbank — wettelijke reikwijdte, tarief en voertuigdefinitie
- Rijksoverheid — uitvoeringstoets pseudo-eindheffing fossiele auto’s
- CBS — auto’s met een elektromotor
- CBS — investeringen in verduurzaming
- Rijksoverheid — belastingen op een auto van de zaak
