Pseudo-final levy on fossil fuel lease cars from 2027

Pseudo-final levy

From January 1, 2027, the Netherlands will introduce an extra tax on lease cars that are not emission free: the pseudo-final levy. The government wants to encourage employers to offer only electric cars or other sustainable options, such as traveling by public transport.

02 Apr 2026

Mark Sloothaak, Mobiliteitsexpert

NS Zakelijk

What is the pseudo-final levy?

The pseudo-final levy is an extra tax on lease cars that are not emission free. Think of petrol, diesel, and hybrid cars. As an employer, you pay a levy of 12% of the catalog price for cars up to 25 years old, and 12% of the market value for cars older than 25 years. You pay this tax through the payroll tax and you may not pass it on to your employees.

Is the pseudo-final levy definitive?

The pseudo-final levy is definitive and is part of the Tax Plan 2026/2027. Because details may change, it is wise to check the Dutch Tax and Customs Administration website for the latest information.

Is there a transition scheme for the pseudo-final levy?

There is a transition scheme until September 17, 2030. Cars assigned to employees before January 1, 2027, are exempt from the pseudo-final levy until September 17, 2030. This changes only if the employee changes employer.

What does the pseudo-final levy mean for employers?

If you offer lease cars that are not emission free, or have such cars in your fleet that employees also use privately or for commuting, you will face these strategic challenges:

Higher costs: it will become much more expensive to offer non-emission-free lease cars. From 2027, you pay extra tax on these cars. This increases your organisation’s total mobility costs.
Faster transition to sustainable mobility: the measure encourages you to green your fleet and offer other transport options besides lease cars.
More focus on HR and mobility policies: you pay more attention to encouraging sustainable commuting and business travel, for example by using public transport.

It is wise to review your mobility policy or way of business travel now and consider change.

Is public transport an alternative to the lease car?

Public transport is a strong alternative to non-emission-free lease cars. Offering your employees the train or other public transport reduces your dependence on those lease cars. This also lowers your costs. You only pay for the trips employees actually make. If someone works from home or is off, you pay nothing. That is different from lease cars, where fixed lease costs and depreciation continue.

Besides, it shows that your organisation takes sustainability seriously. This is positive for your image and makes you more attractive for new talent. For example, all NS trains run on green electricity.

Of course, you can also replace fossil lease cars with electric lease cars. But even then you face higher additional tax and a fiscal benefit that keeps shrinking. Want to know more? Then read our article about this.

NS-Business Card: flexible travel and administrative convenience

With the NS-Business Card, you make public transport travel easy for your employees and yourself. Employees travel by train, bus, tram, and metro throughout the Netherlands. If you choose shared transport such as the OV-fiets, that works as well with this card. As an employer, you get one monthly VAT invoice, so no separate receipts or expense claims anymore. The card is free and employees do not have to load balance.

With handy reports you keep insight into travel behavior and costs. That way you stay in control and your employees benefit from comfortable and sustainable travel.

Discover NS-Business Card

How to handle the pseudo-final levy well

The pseudo-final levy calls for a smart approach to mobility. Replace non-emission-free lease cars with electric ones or make it easy for employees to travel by public transport. The NS-Business Card helps you with this. That way, you keep costs and tax pressure under control and contribute to a more sustainable future.