Dit is een achtergrondnotitie
ten behoeve van de sectortafel
Mobiliteit

Infographics International Incentives
Ambitions
Norway
Sweden

Current car park BEV: 140.000
Relative car park: 6%

Current car park BEV: 16.000
Relative car park: 0,4%

Ambitions
2020
2025: All vehicle sales Zero Emission

Ambitions
2020: Expect 600.000 EV’s in Car Park
2025: 30% sales share of EV’s

UK
Current car park BEV: 57.000
Relative car park: 0,2%

Denmark
Current car park BEV: 10.000
Relative car park: 0,5%

Ambitions
2020
2025
2030: 50-70% car sales ultra low
emission (< 75 g/km CO2)
2040: Phase out fossil fuel vehicles
2050: Fully decarbonised Car Park

Ambitions
2020: Expect 200.000 EV’s in Car Park
2025
2030: Ban sales of ICE vehicles
2040
2050: Fossil free Car Park

Belgium

Germany

Current car park BEV: 11.000
Relative car park: 0,2%

Current car park BEV: 88.000
Relative car park: 0,2%

Ambitions
2020: Target of 90.000 EV’s in Car
Park

France

Ambitions
2020: Target of 1 mln EV’s in Car Park
2025
2030: Only ZE vehicles approved for sales

Current car park: 112.000
Relative car park: 0,35%

Austria

Ambitions
2020
2025
2030
2040: Ban sales of ICE vehicles
Other European BEV Car
countries with
Park (Sept
ambitions
2018)
3022

Relative %
BEV Car
Park
0,15%

Ireland
Slovenia

0,10%

1063

Current car park: 18.000
Relative car park: 0,4%
Ambitions
2020:Target of 250.000 EV’s in Car Park

2020

Phase out fossil fuelled cars (no sales)
Phase out fossil fuelled cars (no sales)
by 2032

Scotland
13755

0,06%

6788

0,16%

1838

0,06%

Spain
Portugal
Finland

2030
Phase out fossil fuelled cars (no sales),
target of 500.000 EV's in Car Park

Target of 2,5 mln
EV's in Car Park
Target of 200.000
EV's in Car Park

Version 25-11-2018, FIER Automotive

Target of 250.000 EV's in Car Park

Rest of
world
South
Africa
China

2020

Target of 2 mln EV's in Car
Park

2030
Target of 20% EV's in Car
Park in 2030
Roadmap towards 7 mln EV's
in Car Park in 2025

Phase out fossil (no sales)
fuelled cars

Sri Lanka
Target of 1 mln EV's in Car
Park
India
South
Korea

2040

Target of 200.000 EV's in
Car Park.

Every car sold will be
electric, program towards
more than 30% EV's in Car
Park

Infographics International Incentives
Purchase grants

Norway
No purchase grant

UK
Private: BEV € 3.950 PHEV € 0
Company: BEV € 3.950 PHEV € 0

Sweden
Private: BEV € 3.850 PHEV € 1.925
Company: BEV € 3.850
PHEV € 1.925

Denmark
No purchase grant

Belgium

Germany

Private: BEV € 4.000 PHEV € 4.000
Company: BEV € 4.000
PHEV € 4.000

Private: BEV € 4.000 PHEV € 3.000
Company: BEV € 3.000
PHEV € 3.000

Austria
France
Private: BEV € 6.000 PHEV € 0
Company: BEV € 6.000 PHEV € 0
(+ scrappage fee BEV new € 2.000,
BEV 2nd hand € 1.000

Private: BEV € 4.000 PHEV €1.500
Company: BEV € 3.000
PHEV € 1.500

Special case Purchase Grants: Malta
For individuals and NGOs Malta has different options including a purchase grant for EV’s:
•
Option A - 7,000 grant on the purchase of a new full electric vehicle in conjunction with an over ten year old ICE conventional vehicle.
•
Option B - 4,000 grant on the purchase of a new electric vehicle without scrapping an older ICE vehicle.
•
Option C - 4,000 grant for the purchase of a second hand electric vehicle which is not older than 12 months and not in conjunction with
scrapping electric vehicles.
•
Option D - 3,000 for the purchase of a hybrid electric vehicle.
•
Option E - 2,000 grant for the purchase of an electric quadricycle. Other grants according to CO2 emission values and in association
with scrapping an older ICE vehicle.
Version 25-11-2018, FIER Automotive

Norway
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

No purchase grant

Norway bases circulation taxes on the
type of fuel. BEVs and PHEVs are granted
a reduction and pay the minimum
amount, NOK 455 (€ 48).

Registration Tax
BEVs have been exempted from
registration tax since 1990. The
exemption from VAT and registration
taxes is only granted to BEVs. In January
2017, the incentives for PHEVs were
increased. In particular, the deduction
on the total weight to be used for the
determination of the taxation rate
increased from 15% in 2015 to 26% in
2017. For large PHEVs this change leads
to registration tax cuts of NOK 16 00080 000 (€ 1 700-8.400) compared with
similar ICE cars.

VAT benefits
BEVs have been exempted from VAT on
purchase since 2001 (new and second
hand vehicles). In 2015, the VAT
exemption was extended to include
leasing.

Income tax on private use
Not applicable

Company profit tax
No relevant incentives

Top 5 electric models (2018)

8.774
Public (slow)chargers

33%

67%

2.421
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 46,6%

Version 25-11-2018, FIER Automotive

UK
Infographics International Incentives
Ownership / circulation tax

Purchase Grants
Private: BEV € 3.950
Company: BEV € 3.950

From April 2017, zero emission vehicles
valued £40,000 (€ 45.000) or less are
exempt from the annual circulation tax.

PHEV € 0
PHEV € 0

Registration Tax
VAT benefits

From April 2017, there is a tax
exemption for zero emission
vehicles valued £40,000 (€
45.000) or less. Low emission
vehicles pay reduced tax rates.

Not applicable

Company profit tax
Income tax on private use

EV's pay reduced company car
tax rates.

Not applicable

Top 5 electric models (2018)

14.160
Public (slow)chargers

31%

69%

3.998
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 2,4%

Version 25-11-2018, FIER Automotive

France
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

Private: BEV € 6.000 PHEV € 0
Company: BEV € 6.000 PHEV € 0
(+ scrappage fee BEV new € 2.000,
BEV 2nd hand € 1.000

Not applicable

VAT benefits
VAT recovered 100% on electricity

Registration Tax

Income tax on private use

An environmental penalty is
enforced as a registration
tax, starting from 120g
CO2/km. The tax is
calculated staggered
increasing with increasing
emissions. All vehicles under
120g CO2/km are exempt
from this tax

Not applicable

Company profit tax
TVS Tax (Taxe sur les véhicules de société)
is applicable to company (passenger) cars. The first
component is based on CO2 Emissions (or Horse Power
for older vehicles), is calculated with a staggered
approach and is exempted for vehicles <60g CO2 / km.
The second component is based on environmental
impact and is also staggered, and much higher for
(older) diesel vehicles. New EV’s pay € 20 per year.

Top 5 electric models (2018)

22.507
Public (slow)chargers

23%

77%

2.253
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 1,9%

Version 25-11-2018, FIER Automotive

Belgium
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

Private: BEV € 4.000 PHEV € 4.000
Company: BEV € 4.000 PHEV € 4.000

BEV ownership tax is € 0 or € 77,35
(Wallonia, Brussel) (comp: diesel car
€ 1.900)

Registration Tax
VAT benefits
BEV is free from Registration Tax
(Flanders) or € 61,50 (Wallonia and
Brussels)

Not applicable

Income tax on private use
Company profit tax
Not applicable
BEV are 120% deductive from Company
Tax until end of 2019. From 2020
onwards 100%. Applicable for
companies and ZZP

Top 5 electric models (2018)

1.493
Public (slow)chargers

25%

75%

365
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 2,3%

Version 25-11-2018, FIER Automotive

Sweden
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

Private: BEV € 3.850 PHEV € 1.925
Company: BEV € 3.850 PHEV € 1.925

Not applicable

Registration Tax

VAT benefits

“Super green” cars are exempt for the first
five-years after registration. This corresponds,
on average, to an annual tax relief of about SEK
1 760 (€ 170).

Not applicable

Income tax on private use
The Swedish legislation allows
reducing the value of the benefit
represented by the private use of
company cars if they are electric*,
and therefore reduces the amount of
income taxes that needs to be paid
on it.

Company profit tax
Not applicable

Top 5 electric models (2018)

3.026
Public (slow)chargers

77%

23%

2.807
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 7,2%

Version 25-11-2018, FIER Automotive

Denmark
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

Not applicable

In Denmark, circulation taxes are
differentiated based on fuel
consumption and weight. BEVs pay the
minimum amount

Registration Tax
VAT benefits

Until the end of 2015, BEV cars were
exempt from paying the (very significant)
registration tax. Phasing in a registration
tax from 2016 paralysed the BEV sales. In
2017 a new reduced registration tax for
BEV was introduced.

Not applicable

Income tax on private use
Not applicable

Company profit tax
Not applicable

Top 5 electric models (2018)

2.124
Public (slow)chargers

25%

75%

492
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 3,1%

Version 25-11-2018, FIER Automotive

Germany
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

Private: BEV € 4.000 PHEV € 3.000
Company: BEV € 3.000 PHEV € 3.000

Electric vehicles are exempt from
the annual circulation tax for a
period of five years from the date of
their first registration

Registration Tax
Not applicable

VAT benefits

Not applicable
Company profit tax
Income tax on private use

Not applicable

The private use of a company car is
treated as taxable income in
Germany and measured at a flat
monthly rate of 1% of the vehicle's
gross list price. The law, backdated
to 1 January 2013, allows private
users to offset the list price with €
500 per unit of battery size,
expressed in kilowatt hours (kWh).

Top 5 electric models (2018)

22.314
Public (slow)chargers

51%

49%

3.848
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 1,9%

Version 25-11-2018, FIER Automotive

Austria
Infographics International Incentives
Purchase Grants

Ownership / circulation tax

Private: BEV € 4.000 PHEV € 1.500
Company: BEV € 3.000 PHEV € 1.500

BEVs are 100% tax-exempt from all
relevant federal taxes, except VAT

Registration Tax

VAT benefits

< 90g/km CO2, registration tax-free

Company BEV's are exempt from VAT
(eligible for pre-tax deduction)

Company profit tax

Income tax on private use

Not applicable

Benefits for the private usage of
company cars is taxed with 0% (formerly
18%)

Top 5 electric models (2018)

3.429
Public (slow)chargers

24%

76%

699
Fast chargers

BEV

PHEV
Sales figures. Market share BEV + PHEV 2018 YTD: 2,3%

Version 25-11-2018, FIER Automotive

Infographics International Incentives
Other benefits

Norway

Norway introduced a special E-Number
plate for Electric Vehicles which gives
authorities the possibility to choose local
incentives such as free parking, using bus
lanes, toll free based on these E-Number
plates. It also helps increasing awareness of
clean vehicles on the roads.

Sweden
No specific other benefits

UK

Denmark

From April 2019 the City center of
London is a Ultra Low Emission Zone,
diesel cars older than Euro 6 and ICE
older than Euro 4 pay EUR 13
penalty per day

Exempting electric cars from
parking fees for up to DKK 5 000
(EUR 670) per year

Germany

Belgium

75% from Cost of charging can
be deducted from Income Tax

France

Austria

With a green card (eligible for
EVs) up to two hours of free
parking in certain municipalities

Several bigger cities have already
exemptions from parking charges in
place for BEV’s
Government announced higher speed
limits of 130 km/h for BEV’s where ICE
vehicles only have speed limits of
110km/h

Private owners of plug-in electric
vehicles that charge their cars in
their employer premises are
exempted from declaring this
perk as a cash benefit in their
income tax return. Employers
who provide this perk are
allowed to discount from their
income tax a 25% of the lump
sum value of the cash benefit.

Special cases other benefits
Iceland
Ireland
Lithuania
Malta

Free parking in the two big cities up to two hours for BEV's. Iceland exempts vehicles emitting up to 80 g CO2/km from
import excise duties, which can reach 65% of the vehicle’s customs value if emissions exceed 250 g CO2/km
Free charging at normal and high power public recharging points. Free on-street parking while charging in some local
authorites. Regulations made to provide for distinct marking of on-street space for charging of EV's.
Reduced parking fees for EV's and possibility to use buslanes in Vilnius
Use of priority lanes in Valetta by EV’s possible. No Valetta CVA charge

Version 25-11-2018, FIER Automotive

Special case: Norway TCO
including other benefits

TCO, 4 years, 10.000
km/yr
Purchase price
Residual value
Yearly costs:
Traffic Insurance Fee
Insurance
Service, Repair,
Maintenance
Cleaning
Parkingcosts
Tollroads
Total yearly costs
Energy(totaal)
Depreciation (totaal)
Total cost of
ownership (TCO) 4
years
TCO per year
TCO per month

TCO, 4 years, 20.000
km/yr
Purchase price
Residual value
Yearly costs:
Traffic Insurance Fee
Insurance
Service, Repair,
Maintenance
Cleaning
Parkingcosts
Tollroads
Total yearly costs
Energy(totaal)
Depreciation (totaal)
Total cost of
ownership (TCO) 4
years
TCO per year
TCO per month
TCO, 4 years, 40.000 km/yr
Purchase price
Residual value
Yearly costs:
Traffic Insurance Fee
Insurance
Service, Repair, Maintenance
Cleaning
Parkingcosts
Tollroads
Total yearly costs (incl 4%
interest)
Energy(totaal)
Depreciation (totaal)
Total cost of ownership (TCO)
4 years
TCO per year
TCO per month

Version 25-11-2018, FIER Automotive

Audi A7
€73.017
66% = € 48.191

Tesla Model S
€ 66.849
54% = € 36.098

€ 293
€ 615
€ 615
€ 308
€ 308
€ 513
€ 4.411

€0
€ 615
€ 512
€ 308
€0
€0
€ 3.011

€ 16.087
€ 24.826
€ 58.560

€ 3.283
€ 30.751
€ 46.080

€ 14.640
€ 1.220

€ 11.520
€ 960

Renault Clio

Renault Zoe

€20.231
66% = €
13.352

€ 24.122
54% = € 13.026

€ 293
€ 615
€ 615

€0
€ 615
€ 512

€ 308
€ 308
€ 513
€ 2.551
€ 4.022
€ 6.879
€ 21.105

€ 308
€0
€0
€ 1.435
€ 820
€ 11.096
€ 17.656

€ 5.276
€ 440

€ 4.414
€ 368

VW Golf

VW e-Golf

€31.236
66% = € 20.615

€ 32.990
54% = € 17.815

€ 293
€ 615
€ 615

€0
€ 615
€ 512

€ 308
€ 308
€ 513
€ 2.652
€ 8.044
€ 10.620
€ 32.063

€ 308
€0
€0
€ 1.435
€ 1.640
€ 15.175
€ 25.692

€ 8.016
€ 668

€ 6.423
€ 535