英文_ACEA_电动车税收优惠及激励政策_27个欧盟成员国（2025年）_11页_428kb

DRIVING MOBILITY FOR EUROPE: Electric Car Tax Benefits and Incentives Summary (2025)

Countries covered: 27 EU member states & EFTA/UK (Policies vary by country & timeframe)

I. Acquisition Tax Benefits & Incentives

Countries offering tax benefits on vehicle purchase/re-registration when buying a low-emission vehicle (BEV/PHEV):

• Exemptions/Reduced Tax:
  • AUT, BEL (Brussels, Wallonia, Flanders), BGR, CRO, EST: Full exemption or significant reduction.
  • CHE: Corporate users support tax reduction based on "EL" plates.
  • FIN: €170/month deduction for BEVs until 2029, €85/month for 1–100g CO2/km cars.
  • IRL/MLT/AUT (2025): Up to €5k subsidies.
  • LTU: Vehicle tax calculator easing_BEV purchase up to €50k.
  • NOR: VAT exemption for BEVs ≤500NOK.
• Subsidies/Bonus/Investment Grant:
  • AUT (2025): Up to €40k per new vehicle purchase, excluding VAT, subject to VAT reduction ($263) and federal bonus.
  • BEL/FRA/ITA: Vehicle scrapping incentive (€4k-€9k).
  • CYP/BGR/HRV: Registration tax/duty reduction up to €20k.
  • LTU: VAT deduction for BEVs, bonus for scrapping diesel vehicles.
  • MAL/PRT: BEV/PHEV scrapping grants.
  • NOR: VAT exemption for electric cars up to €44k.

Total list price requirement:

• Many countries provide details on maximum vehicle cost for eligibility (region-dependent).

II. Ownership Tax Benefits & Incentives

Policies applicable to electric vehicles once owned:

• Exemptions:
  • EST/MAL/EST: Tax exemption on registration based on CO2 level (≤50g/km).
  • LTU: Ownership discounts for BEVs/PHEVs ≥16kWh/100km.
  • UK: Vehicle weight tax and vehicle weight tax exemption for BEVs.
  • NOR: Road tax reduction for private use.
• Reduced Tax:
  • DNK: Low-CO2 car tax based on vehicle emissions.
  • ESP: Personal income tax deduction proportional to the car’s Greenhouse Gas Index.
  • LTU: Tax reduction on BEVs and PHEVs.
  • SRB: Road tax reduction.
  • UK: Benefit-in-kind reduction (up to £2,500).

III. Company Cars: Privileges in Kind

To minimize CO2 footprint and encourage usage:

• Tax减免适用（尤其是BEV、FCEV）：
  • BEL: Zero-emission cars exempt from car tax (private use).
  • CZE: Reduced registration & road tax for electric cars.
  • EST: Lower rates for BEVs and FCEVs.
  • FIN: ZEVs exempt from NOx tax.
  • GRC: Exemption for electric circulation tax.
  • LTU/SVK: Passengers exempt from benefit tax, reduced company car tax.
  • LTU: Benefit in kind €0 for BEVs/PHEVs (if using WAEC).
• Reductions based on List Price/Benefit Calculations:
  • BEL/FRA: Lower car tax thresholds for BEVs (Euro 11k).
  • GER: 10-year exemption for BEVs (until 2025).
  • DNK: Companies can deduct the value of charging stations at the workplace.

IV. Purchase Infrastructure: Charging Station

Incentives for charging infrastructure installation (primarily applicable to businesses)

• Government and Private Grants:
  • BEL: €4,000 subsidy for individuals/organizations installing charging points (up to €40k).
  • CYP: Up to €2,000 subsidized purchase of charging stations.
  • EST: Tax reduction on workplace charging expenses until 2030.
  • LTU: Installation subsidies for charging stations at public multi-party buildings.
  • NLD: Grants for public charging infrastructure (planning through SPRI La).
  • NOR/SVK: Grants for charging infrastructure installation.
  • UK: Grants for private homes/car parks installations (up to €15k per point).

✅ Summary:
Hundreds of active incentives exist in Europe, designed to accelerate the transition to electric mobility. Countries include:

• Investment in charging infrastructure (especially public stations)
• Corporate tax incentives for low-emission vehicles
• Significant rebates on high-emission petrol/diesel replacement

Key Takeaway: Time-sensitive and regulated by national authority, this report covers as of November 2025, but policies may change.