EV incentives explorer

Exemption from the up-to-80% registration tax

dates vary — see source

BEVs are exempt from the Normverbrauchsabgabe (NoVA) levied at first registration — for petrol cars it can reach 80% of the taxable base.

€3,000–5,000 (BEV new, by call year)

until 31 May 2023

Federal purchase premium; annual calls repeatedly exhausted early. The final 2023 call closed 31 May 2023; no successor as of the check date.

100% deduction of BEV company-car costs

1 Jan 2020 – 31 Dec 2026

Costs of BEV company cars remain 100% deductible for income-tax purposes through 2026; the deduction steps down from 2027 (towards 67%). Plug-in hybrids are already being phased down.

€3,000–5,000 (income-dependent)

1 Jan 2024 – 31 Dec 2024

Regional premium for BEV purchases by individuals in Flanders, tiered by taxable income. Ended for new applications from 1 Jan 2025.

Exemption from the annual local road tax

dates vary — see source

Electric vehicles are exempt from the annual road tax that municipalities levy under the Local Taxes and Fees Act (ZMDNPO).

Exemption from annual road tax

dates vary — see source

Battery-electric vehicles are exempt from the annual road tax on passenger vehicles.

≈ €5,000 per annual call

dates vary — see source

The Environmental Protection and Energy Efficiency Fund (FENZ) co-finances BEV purchases in annual public calls; amounts and budget vary by call year — check the current call.

Exemption from road tax (silniční daň)

until 31 Dec 2025

Zero-emission vehicles were exempt from road tax (Act 16/1993 Coll.) through 31 Dec 2025; renewal was pending as of the last check — verify with the source before relying on this.

2025: 40% of ordinary rate, max DKK 20,000

from 1 Jan 2023 · open-ended

BEVs pay reduced registration duty instead of the ordinary rate (up to 150%). 2025: 40% of the ordinary amount, capped at DKK 20,000; 2026 (as scheduled): 50%, capped at DKK 15,000. Yearly figures are re-set by law — verify current-year values with Skattestyrelsen.

50% of ordinary taxable value (2025)

dates vary — see source

BEVs provided as a benefit are valued at 50% of the ordinary calculation basis; a further reduction (25%) was planned from 2026 — verify the current percentage with Vero.

5% CO₂-based rate

dates vary — see source

The car tax paid at first registration is CO₂-based; BEVs sit in the lowest 5% bracket, vs up to 50% for petrol cars.

≈ €3,100 (€4,200 for modest households)

from 1 Jul 2025 · open-ended

Successor to the bonus écologique, funded through the CEE (energy-saving certificates): ≈ €4,200 for modest and intermediate households (reference tax income deciles 1–5, up to 6–8 depending on composition), ≈ €3,100 for others. CEE ‘coup de pouce’ schedules are updated periodically — confirm current terms with the source.

27% of cost, capped €2,000–4,000 (income-tiered)

1 Dec 2024 – 1 Jul 2025

Decree 2024-1084 of 29 Nov 2024: aid of 27% of the purchase cost, capped at €4,000 / €3,000 / €2,000 by reference tax income (≤ €16,300 / ≤ €26,200 / above); car ≤ €47,000, ≤ 2.4 t, minimum eco-score. Ended 1 Jul 2025; orders placed before then were honoured if invoiced or first leased by 30 Sep 2025. Replaced by the CEE-funded ‘prime coup de pouce’.

€1,500–5,000 (BEV, income-tiered, ≤80% of cost)

1 Jan 2015 – 2 Dec 2024

Required scrapping an old petrol/diesel car when buying a cleaner vehicle. Abolished for cars from 2 Dec 2024 by the decree of 30 Nov 2024 — no longer available for new applications.

0.5% of gross list price per month

1 Jan 2024 – 31 Dec 2028

BEVs (≥ 67 Wh/km, or no verified consumption) are taxed at 0.5% of the gross list price per month instead of the ordinary 1.0%. List-price caps: €70,000 (2024–2027), €95,000 (2028).

Up to €6,750 (final schedule)

1 May 2016 – 17 Dec 2023

Federal premium for BEV/PHEV purchases (base + manufacturer share). New applications stopped 17 Dec 2023 after budget exhaustion; only applications filed before the cut-off were processed.

Exemption from annual road tax (Τέλη Κυκλοφορίας)

dates vary — see source

Battery-electric vehicles are exempt from the annual circulation fees levied on passenger cars.

Exemptions: registration tax, company car tax, weight tax

dates vary — see source

Vehicles with a green (environmental) number plate — including BEVs — are exempt from the registration duty, the company car tax and the annual weight-based vehicle tax (gépjárműadó).

12% VAT (vs 24%)

dates vary — see source

BEVs are subject to the reduced 12% VAT rate on purchase, within quota limits set by regulation — verify the current quota status with Skatturinn.

€120/year

from 1 Jul 2008 · open-ended

EVs (0 g/km CO₂) fall into the lowest annual motor-tax band under the CO₂-based rates introduced in July 2008.

Up to €3,500

dates vary — see source

For new BEVs with a list price up to €50,000; the grant tapers by battery range and is paid to the dealer via SEAI/ZEVI. Programme confirmed active on the SEAI page fetched on 2 Sep 2026.

Up to €5,000 (incl. €1,500 scrappage top-up)

1 Jul 2023 · closed

Required scrapping an old ICE car when buying a new BEV. Closed once the allocated budget was exhausted, per SEAI.

€3,000 + €2,000 scrappage (ISEE < €15,000); €1,600 + €1,000 otherwise

1 Jan 2025 – 31 Dec 2025

For new BEVs with a list price ≤ €35,000 (ex-VAT, excluding other incentives), administered via the ICNB platform at MIMIT; funds could be exhausted before year-end.

€3,000–8,000 (by price tier)

1 Jan 2024 – 31 Dec 2024

State premium for new BEV purchases, tiered by list price. Ended 31 Dec 2024; the private purchase premium was not renewed for 2025.

100% exemption from BPM (registration tax)

until 31 Dec 2029

Zero-emission cars pay no BPM on registration, while petrol/diesel cars pay a CO₂-based registration tax. Exemption is scheduled through 2029 — verify the current rate period with Belastingdienst.

4% of list price (vs 22%)

1 Jan 2020 – 31 Dec 2029

BEVs with a list price up to €30,000 add 4% of list price to taxable income through 2029; for more expensive cars, 22% applies to the portion above the cap.

75% discount on MRB

1 Jan 2025 – 31 Dec 2029

Zero-emission cars receive 75% off the proportional MRB road-tax rate in 2025–2029; before 2025 the discount was 100%. Statutory end date 31 Dec 2029.

€2,950 new / €2,000 used (2024 rates)

1 Jul 2020 – 27 Dec 2024

Private buyers including private lease. Applications definitively closed 27 Dec 2024; no successor scheme announced as of the check date.

Taxable benefit at 60% of ordinary value

dates vary — see source

When a BEV is provided as a company benefit, the taxable value is calculated at 60% of the ordinary basis (100% for petrol/diesel cars).

25% VAT exemption (cap NOK 500,000)

from 1 Jan 2023 · open-ended

BEV purchases are exempt from the 25% VAT; since 2023, for cars priced above NOK 500,000, VAT is charged on the amount exceeding the cap.

Up to PLN 40,000

from 3 Feb 2025 · open-ended

PLN 18,750 base + PLN 10,000 for scrapping an old car + PLN 11,250 low-income top-up (PLN 135,000/yr single or PLN 189,000 household). Car price ≤ PLN 225,000. Running from 3 Feb 2025 via NFOŚiGW.

€3,000 (with scrappage)

dates vary — see source

Annual Fundo Ambiental call: €3,000 towards a new BEV when scrapping an old car; budget-limited and re-set each call year — check the current notice.

30% of acquisition cost, max €600/yr

dates vary — see source

Individuals may deduct 30% of the purchase cost of a BEV from their IRS income tax, capped at €600 per year.

Exemption from the annual circulation tax (IUC)

dates vary — see source

Battery-electric vehicles are 100% exempt from the Imposto Único de Circulação.

25% VAT deduction, max €300/yr

dates vary — see source

Individuals may deduct 25% of the VAT paid on EV charging costs (via e-fatura), capped at €300 per year.

€250/yr for 4 years

dates vary — see source

BEV owners receive an annual €250 e-Tichet voucher for public charging, issued for 4 consecutive years under the Rabla programme.

Annual grant (amount set per programme year)

from 1 Jan 2019 · open-ended

AFM's annual programme combines a scrappage eco-voucher with a Rabla Plus purchase grant for BEVs; the amounts are announced each programme year — see the source for the current figures.

Exemption from motor vehicle tax

from 1 Jan 2017 · open-ended

Battery-electric vehicles are exempt from the motor vehicle tax (dan z motorových vozidiel) under Act No. 382/2016 Coll.

Exemption from registration tax

dates vary — see source

BEVs are exempt from the CO₂-based vehicle registration tax (davek na motorna vozila) levied at first registration in Slovenia.

€4,000 (€1,500 base + €2,500 scrappage)

1 Apr 2021 – 31 Dec 2025

Individuals: €1,500 for a BEV priced €7,000–45,000 (ex-VAT) plus €2,500 when scrapping a car older than 7/10 years. Managed by the autonomous communities — several exhausted funds early. Last extension ran to 31 Dec 2025; check IDAE for successor calls.

Reduced taxable value for BEV benefit cars

dates vary — see source

The taxable value of a BEV provided as a benefit is reduced relative to petrol/diesel cars; the reduction percentage has been step-reduced in recent years — see the source for the current rate.

50% of cost, max SEK 15,000

dates vary — see source

Reimbursement for installing a home or workplace chargepoint (including installation labour), claimed from Skatteverket; budget-limited — check current status.

Up to SEK 70,000 (2022 schedule)

1 Jul 2018 – 8 Nov 2022

Base + emissions premium paid via the income-tax return (max 25% of price). The Riksdag abolished the bonus; the last payments covered purchases up to 8 Nov 2022.

Exemption from the 4% federal automobile tax

dates vary — see source

Battery-electric (and hydrogen) vehicles are exempt from the 4% automobile tax (AStG) levied at import/first registration; the exemption has been extended by parliament — confirm the current end date with BAZG.

3% of list price (2025/26)

from 6 Apr 2020 · open-ended

BEVs pay 3% of list price (capped at £80,000) as company-car BIK in 2025/26, vs 25–37% for petrol/diesel. The rate rises 1 point per year, reaching 5% in 2027/28.

75% of cost, up to £350 per socket

from 1 Apr 2022 · open-ended

For people buying an EV chargepoint at a flat or rented property: 75% of the cost up to £350 per socket, up to 2 sockets per household. Landlords and flat owners apply via an OZEV-authorised installer.

£440/yr for 5 years (cars over threshold)

from 1 Apr 2025 · open-ended

Petrol/diesel cars with a list price over £40,000 pay a £440/yr supplement for 5 years from the second licence. Electric cars get a higher £50,000 threshold; EVs registered before 1 Apr 2025 are exempt from the supplement.

£10 first-year rate (0 g/km CO₂)

from 1 Apr 2025 · open-ended

Zero-emission cars registered on or after 1 Apr 2025 pay the £10 first-year rate instead of the previous full exemption. From year 2 they move to the standard rate (£200/yr in 2025/26) — EVs no longer pay £0 vehicle tax.