Tax rate
12%
per year on the fiscal value of the car
Rekentool
Calculate the impact of the 2027 pseudo end-tax on your fleet
From 2027 onwards Dutch employers pay an extra 12% annual tax on the fiscal value of business petrol, diesel and hybrid cars.
Enter your license plate
Calculate the pseudo end-levy for one car in 5 seconds.
Kentekens worden niet opgeslagen. RDW-data wordt gecached op kenteken.
Pseudo end-tax in 30 seconds
Effective date
1 January 2027
for all new petrol, diesel and hybrid company cars
Transition period
until 17 September 2030
for cars registered before 1 January 2027
Employee addition for EV
18.00%
on the first 30,000 euros, then 22%
Who does the pseudo end-tax apply to?
The tax applies to employers providing passenger cars to staff. Not every car is covered.
Applies to
- ✓Passenger car running on petrol, diesel or hybrid
- ✓Car is provided to an employee
- ✓Employee is allowed private use (incl. commute)
- ✓First registration on or after 1 January 2027
Does not apply
- ✕Fully electric cars (0% tax)
- ✕Commercial plates (vans and light trucks)
- ✕Motorcycles
- ✕Cars without private use (business only)
- ✕Cars registered before 2027, until 17 September 2030 (transition rule)
Example calculation
A Peugeot 2008 with fiscal value €32,872 (petrol, registered in 2024):
| Fiscal value | € 32,872 |
| Tax rate | × 12% |
| Pseudo end-tax per year | € 3,945 |
| Over 5 years (from 17/9/2030) | € 19,723 |
Replace this car with an EV before the tax kicks in (e.g. Peugeot e-208) and the tax disappears entirely, saving €3,945 per year.
How it works
- 1Upload license plates or paste them into the tool.
- 2We fetch RDW vehicle data and fiscal value.
- 3Review impact and alternatives, then download the report.
Frequently asked questions
What is the pseudo end-tax?+
From 2027 Dutch employers pay 12% per year on the fiscal value of business petrol, diesel and hybrid cars made available to employees.
Is there a transition period?+
Petrol and diesel cars first registered before 1 January 2027 are exempt under the transition rule until 17 September 2030.
Are my license plates stored?+
No. Plates are processed in-session only and not linked to you.
Sources
This calculator is based on current Dutch legislation:
- Belastingdienst, pseudo end-tax for passenger cars ↗
- Bill on CO2-tax for passenger cars (Tax plan 2026) ↗
- RDW, Open Data vehicle records ↗
Last updated: 1 May 2026 · Reviewed by Fleet