THIS just might be your last chance! Electric leasing in 2025 or not?

How will the addition rate change by 2026?

Until the end of 2025, a reduced additional tax rate still applies to new electric lease cars. That advantage is in the structure: you pay 17 percent additional tax on the first 30,000 euros of the list value of the car. Only on the amount above that, the regular rate of 22 percent applies. This construction makes it more fiscally attractive to choose an electric car, especially if you choose a model with a price tag just under those 30,000 euros.

From January 1, 2026, that will change. Then, for every newly registered electric car, you will simply pay 22 percent additional tax on the full list value, so even under that 30,000 euros. This will put an end to the tax advantage that until now has made electric leasing attractive compared to fuel cars. And that’s not all: the percentage in effect at the time of registration then remains in effect for five years. That makes it extra valuable to get in as late as 2025.

How does additional taxes work again?

Additional income tax is the tax regulation that applies when you also use your business lease car privately. The tax authorities see this as a form of wage in kind, and therefore add a percentage of the list value of the car to your taxable income. You then pay income tax on that amount.

The catalog value on which the addition is calculated is more than just the bare sales price. It is about the full fiscal amount, so including VAT and BPM. That BPM, Tax on Passenger Cars and Motorcycles, is linked to the CO₂ emissions of a car and can therefore increase substantially for fuel cars, also because of factory options and accessories. With electric cars it is different. On paper, these emit no CO₂ and are therefore exempt from BPM.

Additional tax: electric vs fuel

That does not necessarily give an electric car a cheaper list value. An example makes the difference clear.

Suppose you have two nearly identical cars in front of you: an all-electric version and a mild-hybrid version. In this case, we are looking at the KGM Torres EVX, the electric version with a list price of 39,990 euros. The mild-hybrid KGM Torres Hybrid comes out at 38,990 euros. Only 1,000 euros difference, in other words. But once you start calculating the additional tax, you see a bigger difference emerge.

• For the 2025 electric version, you will pay 17 percent additional tax on the first 30,000 euros, which amounts to 5,100 euros.
• On the remaining 9,990 euros, you will pay 22 percent, or 2,197.80 euros.
• The total gross addition per year then comes to 7,297.80 euros.
• The mild-hybrid is subject to the standard rate of 22 percent on the full amount of 38,990 euros. That means an annual addition of 8,577.80 euros.

This brings the difference between the two cars to 1,280 euros gross per year. Over a five-year lease period, that means a difference of 6,400 euros gross, in favor of the electric car.

What if the price difference is greater?

Even when the electric car is substantially more expensive than the fuel variant, the additional tax rate turns out in favor of the electric variant. Take the Hyundai Kona, for example. The electric version has a list price of 36,000 euros, while the mild-hybrid version costs 30,950 euros, a difference of over 5,000 euros.

• With the electric variant, in 2025 you will pay 5,100 euros additional tax on the first 30,000 euros, and 1,320 euros on the remaining 6,000 euros.
• Total: 6,420 euros gross per year.
• For the mild-hybrid, the 22-percent rate applies again on the full amount, which amounts to 6,809 euros gross per year.

So even here, the electric variant still wins out: the annual difference is 389 euros, and over five years that adds up to almost 2,000 euros of gross benefit.

Additional charges: electric vs. electric

What will the change mean for your monthly additional tax liability with an electric car? The Skoda Elroq is an electric SUV with a list price of 34,990 euros. If you choose to lease this car as late as 2025, you will benefit from the reduced additional tax rate for five years.

• The calculation is as follows: you pay 17 percent on the first 30,000 euros, which amounts to 5,100 euros.
• On the remaining 4,990 euros, you will pay 22 percent, or 1,098 euros.
• In total, that amounts to 6,198 euros of gross additional tax per year.

If you do not lease the exact same car until 2026, then the 22-percent rate applies to the entire amount of 34,990 euros. That amounts to an annual addition of 7,698 euros. The difference? Exactly 1,500 euros gross per year. So over five years that saves 7,500 euros.

Conclusion: 2025 is the time to choose

Electric leasing in 2025 is still fiscally attractive. Thanks to the lower additional tax rate, you can benefit from lower monthly costs through 2030. That advantage will expire on January 1, 2026. From then on, you will pay the same additional tax rate for new electric cars as for fuel cars.

Those who may get to choose a new leased car would be wise to decide this year. Because electric leasing in 2025 means five years of savings. After that, the tax benefit is gone, and you’ll notice it directly on your paycheck.