The Dutch cabinet presented the Miljoenennota for 2027 on Prinsjesdag, 15 September 2026, and buried in it is the first measure aimed squarely at the used electric car: a reduced company-car tax rate for EVs that have come off their first lease.
It is called the greentimerregeling, and for a country where the company-car market drove EV adoption in the first place — and where nearly half of new cars registered in August were electric — it addresses a specific, well-documented leak. Dutch lease EVs have been leaving the country at the end of their first contract, exported to markets where a used EV is worth more, because nothing in the Dutch tax code gave a second Dutch driver a reason to take one on.
What the scheme does
| Greentimer EV | Standard rate | |
|---|---|---|
| Bijtelling | 14% | 22% |
| Qualifying age | 5 to 8 years from first registration | n/a |
| Calculated over | Original catalogue value | Original catalogue value |
| Maximum catalogue value | €65,000 | no cap |
| Duration per car | 3 years maximum | — |
Bijtelling is the taxable benefit a Dutch employee pays for private use of a company car, charged as a percentage of the car's original list price rather than what it is worth now. That is what makes the measure meaningful: an eight-year-old car is still taxed on the price it carried when new, so cutting the percentage from 22% to 14% is roughly a third off the monthly tax bill on the same vehicle.
Reporting puts the reduced rate at 14% for the first two years of the scheme and 15% thereafter, with new entries possible for a limited window and each car keeping the rate for a maximum of three years.
When it starts is not settled
Here the sources genuinely disagree, and it is worth saying so rather than picking one. Dutch trade outlets reporting the same budget document on the same day published different start years: one has the scheme opening in 2028 and running to 2032, another has new entries running from 2029 to 2032, with the last cohort leaving in 2035. Earlier reporting, before Prinsjesdag, described a 2028 start as "being examined" and 2027 as undetermined.
Treat the start date as unconfirmed until the Belastingplan text is final. The design — 14%, five-to-eight years old, €65,000 cap, three years per car — is consistent across all of them.
What it means for Dutch Tesla owners and buyers
The €65,000 catalogue cap and the five-to-eight-year window are not neutral. Taken together with a 2028 or 2029 start, the cars that qualify are those first registered between roughly 2020 and 2024 — the exact period in which the Model 3 and Model Y dominated Dutch business registrations, at list prices that mostly sat under the cap.
A Model 3 Long Range registered in 2022 is a greentimer candidate the moment the scheme opens. A Model S, at its original list price, is not. Neither is any EV that was expensive when new, which is the intended effect: the measure is built to keep affordable ex-lease stock in the Netherlands, not to subsidise second-hand luxury.
TeslAnt has tracked Tesla's Dutch registrations through a year in which Tesla grew faster than the market there. The used side of that market is what this measure is trying to build.
The other measure: a scrappage scheme this year
Separately, the cabinet said it will introduce an inruilregeling — a trade-in scheme for drivers scrapping an older combustion car and moving to an electric one. It is due to open in the fourth quarter of 2026, with roughly €52 million allocated across 2026 to 2028, and eligibility reported as running to Euro emission classes 1 through 4, verifiable through the RDW plate check.
The budget document does not give per-car amounts, income limits or whether a used EV qualifies as the replacement. Until it does, the scheme's practical reach is unknown — €52 million spread over three years is not a large programme by Dutch standards, and Ireland's scrappage grant sold out within an hour in July on a similar order of funding.