Netherlands: New 12% Employer Levy on Petrol and Diesel Company Cars from 1 January 2027

The Dutch government presented the 2027 Tax Plan on Prinsjesdag (Tuesday 15 September 2026). The headline payroll change: a new 12% employer levy on any petrol, diesel or hybrid company car used privately by employees. Effective 1 January 2027.

Effective Date

• 1 January 2027 (subject to Parliament)

Published

• Dutch Government – Prinsjesdag, 15 September 2026

Payroll action

• Audit Dutch fleet: identify every non-electric car provided for private use.
• Calculate the 12% levy on each vehicle’s list price to model 2027 employer cost.
• Separate cars provided before 1 January 2027 (levy from 2031) from those provided after (levy from 2027).
• Review fleet electrification plans before year-end 2026.
• Track parliamentary progress – nothing final until published in the Staatsblad.

Business.gov.nl