-
Find your car
-
![Find your car]()
Find your car
Find the ideal car that fits your budget and wishes,
Browse by car brand
-
Abarth Alfa Romeo Alpine Audi BMW BYD Citroën CUPRA Dacia DS Fiat Ford Honda Hyundai Jeep Kia Lancia Land Rover Leapmotor Lotus Lexus Lynk & Co Mazda Mercedes-Benz MG MINI Mitsubishi NIO Nissan Opel Peugeot Polestar Porsche Renault SEAT Škoda smart Subaru Suzuki Tesla Toyota Volkswagen Volvo XPENG ZEEKR
-
-
About us
- My DirectLease
- Email Call
- Change Language
- Switch to: Private lease
12% pseudo-final levy on fossil-fuel passenger cars from 2027
From 1 January 2027, as an employer you will pay additional tax on fossil-fuel company lease cars: the so-called pseudo-final levy. For lease contracts concluded before this date, a transitional arrangement applies until 17 September 2030. We explain how it works, so you will not face any surprises later on.
What is the pseudo-final levy?
The 2026 Tax Plan introduces a new rule that is especially important for employers. The government wants employers to offer only fully electric cars to employees from 2027 onwards. This plan has now been approved. This means that from 1 January 2027, as an employer you will pay an additional levy of 12% of the list price for every non-electric passenger car you make available to an employee.
This additional tax is called a pseudo-final levy. This means that you, as the employer, pay the levy, not the employee. You cannot pass these costs on to the employee.
When does this scheme apply?
The measure applies to all passenger cars with CO₂ emissions higher than 0 grams per kilometre. In other words, all cars that are not fully electric. The pseudo-final levy does not apply to vans. It also does not apply to passenger cars that are used strictly for business purposes. In that case, private use must be excluded and demonstrably monitored.
In collaboration with 
Transitional arrangement until 2030
The pseudo-final levy applies from 1 January 2027. However, it only applies to non-electric passenger cars that are made available to an employee for private use for the first time from that date.
Did you conclude a lease contract before 2027, and is the car already assigned to an employee on 31 December 2026? Then you will receive additional time. In that case, the pseudo-final levy will only apply from 17 September 2030.
From that date onwards, the levy will apply to all non-electric passenger cars that are used privately. This also includes commuting.
Our advice
Are you about to conclude a lease contract for a car that is not fully electric, such as a plug-in hybrid or a petrol car? Then do not choose a contract term longer than 48 months, or make sure the contract ends no later than 17 September 2030.
Contracts with a term of 60 months will run beyond 17 September 2030. From that date, the transitional arrangement will end and, as an employer, you will pay a 12% pseudo-final levy per year on the list price. With a 48-month contract, the term ends before that date and you avoid these additional costs.
Please note: commuting also counts as private use
Under this scheme, the Dutch Tax Authorities consider commuting to be private use. This is different from the additional taxable benefit (bijtelling). As a result, you may not have to pay bijtelling, but you could still be subject to the additional 12% pseudo-final levy if the car is used for commuting.
How does the payment work?
The levy is calculated on a monthly basis. Do you make a non-electric lease car available for private use for only a few months in a given year? Then you only pay for those months. Please note: even if the car is used privately for just one day in a month, the levy applies to the entire month.
You do not have to pay the pseudo-final levy every month. You pay it once a year, no later than with the second payroll tax return of the new calendar year. At that time, you declare the total amount for the entire previous calendar year.
Adjust your lease policy in time
Do you want to avoid the additional 12% tax? Then it is wise to include in your lease policy that, from 1 January 2027 onwards, only fully electric cars may be leased.
Are you still concluding a 5-year contract now for a non-electric car? Then that contract will run beyond 17 September 2030. From that moment, you will pay a 1% pseudo-final levy per month on the list price. That may seem low, but it adds up to 12% per year.
Questions about the pseudo-final levy?
The new rules regarding the pseudo-final levy may have a significant impact on your lease policy. At Moore MKW Tax Advisors, we help companies make smart choices. Do you have questions about what this means for your organisation? Feel free to contact us.
Aard Jan Voortman
Payroll tax specialist at Moore MKW Tax Advisors
Mail Aard Jan
Call +31 88 653 41 91
Private lease deal: Drive more. Pay less.
Get 3,000 extra kilometres per year for free with private lease!