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Tesla bijtelling in 2027: the rate on the first €30,000 rises from 18% to 20%
Event date Date of Athlon's overview of the Tax Plan 2027 car measures. NL
What happened
Athlon's October 1, 2026 overview of the Dutch Tax Plan 2027 says that for new electric cars, bijtelling rises to 20% on the first €30,000 of catalogue value and is 22% above that, up from 18% on the first €30,000. From 2028 a single 22% applies to the whole catalogue value. The EV discount on road tax (MRB) stays 30% through 2028, 25% in 2029, and ends in 2030.
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The rates, year by year
| First registered in | First €30,000 of catalogue value | Above €30,000 |
|---|---|---|
| 2026 | 18% | 22% |
| 2027 | 20% | 22% |
| 2028 onwards | 22% | 22% |
Bijtelling is the private-use addition to a company-car driver's taxable income. It is not a tax bill by itself: the amount added is taxed at your own income-tax rate.
What it does to a Tesla
Almost every Tesla has a catalogue value above €30,000, so the part above the line is taxed at 22% in both years. The change sits entirely in the first €30,000. Two percentage points on €30,000 is €600 a year more added to your taxable income, whichever Tesla you choose. What that costs you in tax depends on your income bracket. In 2028 the gap grows again, because the lower band disappears.
The date that matters is first registration
For a lease driver, the rate is set by the car's first registration date, not the day you sign the lease. A car first registered on December 30, 2026 is a 2026 car; one registered on January 4, 2027 is a 2027 car. Ask your lease company how long the rate stays fixed for your car and what happens if delivery slips. That question matters more than any configurator option.
If your lease company is quoting a Tesla on order with a January delivery, ask whether an inventory car that can be registered before December 31 is an option. Tesla's Dutch inventory changes daily, so check it rather than relying on a list.
Who this affects
Dutch lease drivers and business buyers of a new electric car registering around the new year. Private buyers pay no bijtelling. They are affected only by the road-tax schedule, which has not changed.
What has not changed
- Road tax. The 30% MRB discount on EVs runs through 2028, per Athlon.
- The referral benefit. The Netherlands showed 1,000 km of free Supercharging on Model 3 and 1,000 km of free Supercharging on Model Y, on our capture of Tesla's Netherlands referral page dated August 21, 2026. It is distance, not money off the catalogue value, so it does not change your bijtelling.
- No promo code. Nothing lowers a Tesla's catalogue value except Tesla's own price list.
Confirm the final 2027 percentages on the Belastingdienst website before December 31. Tax-plan measures are set by parliament.
What to do
- Lease driver with a delivery near the new year: ask your lease company in writing which first-registration date your car will get.
- If 2026 matters to you, ask about inventory cars that can be registered before December 31, 2026.
- Work out the difference on your own income bracket: €600 more taxable income a year on any car above €30,000.
- Check the final rates on the Belastingdienst site before you sign.
Sources
- Belastingplan 2027: autobelastingen en mobiliteit Athlon, October 1, 2026