The 2025 edition presents a comprehensive overview of tax benefits and incentive schemes for electric vehicles (EVs) and charging infrastructure across all 27 EU member states, as well as Iceland, Norway, Switzerland, and the United Kingdom.

1. Most European countries offer financial support to boost the EV market, but the scope and scale of these tax benefits and incentives vary significantly between nations.
2. EV tax exemptions and reductions are becoming increasingly common, with 19 member states currently offering such benefits.
3. Several purchase incentive programs are being phased out. As of 2025, eight member states no longer provide purchase incentives—an increase from six the previous year. These countries are: Bulgaria, Denmark, Finland, Germany, Italy, Latvia, Romania, and Slovakia.
4. Only about half of the EU member states (14 countries) currently offer incentives for charging infrastructure development.

1. Austria

• Purchase: VAT deduction and tax exemption for zero-emission vehicles used commercially. New BEVs and PHEVs (≥60km electric range, ≤€60,000 MSRP) qualify for €2,000 (importer) + €3,000 (federal) subsidy.
• Ownership: Exempt from ownership and pollution taxes.
• Company Cars: Private use of company EVs and their charging is tax-exempt.
• Incentives: 15% investment bonus and special depreciation rules for zero-emission vehicles.
• Infrastructure: €600 for smart cables, €600 for single-family home wall boxes, €900 for multi-unit standalone wall boxes, €1,800 for integrated ones with load management. Additional regional/local support available.

2. Belgium

• Purchase: Brussels/Wallonia: BEVs/FCEVs pay minimum tax (€61.50); Flanders: tax-exempt. 2025 zero-emission vehicles (≤€40,000 incl. VAT) get €4,000 subsidy. Used BEVs (over 3 years, <€60,000) get €2,500.
• Ownership: Brussels/Wallonia: €97.68/year; Flanders: tax-exempt.
• Company Cars: Tax-deductible at 100% in all regions. Minimum benefit-in-kind tax for BEVs/PHEVs/FCEVs is 4%.
• Infrastructure: Flanders provides subsidies for some municipalities. Brussels exempts parking tax for EV charger installation. 15% tax credit on home charging: up to €1,750 (1-way) and €8,000 (2-way). 75% of charging cost deductible.

3. Bulgaria

• Purchase & Ownership: BEVs are tax-exempt.

4. Croatia

• Purchase: BEVs exempt from excise & environmental taxes. Subsidies: €9,000 (BEV), €5,000 (PHEV). Deadline: Dec 31, 2025. MSRP ≤€50,000, retain for 2 years.
• Ownership: Same tax exemptions.
• Infrastructure: Co-financing for public and business charging stations (limited funds).

5. Cyprus

• Purchase: Vehicles ≤120g CO₂/km: tax-exempt or minimum tax. Scrapping + new EV (<50g CO₂/km): up to €15,000. New BEV: €20,000, used BEV: €9,000.
• Ownership: Same as purchase conditions.

6. Czech Republic

• Purchase: Tax reduced by 0.25% (BEVs) until 2028, 0.5% (PHEVs) until 2025. BEVs/PHEVs/FCEVs exempt from registration fees.
• Ownership: Exempt from road tax and tolls (partial for PHEVs ≤50g CO₂/km).
• Company Cars: Reduced benefit-in-kind tax from 1% to 0.5%. Home charging is deductible.
• Incentives: Local/regional incentives for public sector.
• Infrastructure: Wall boxes/towers depreciated over 5 years. Ministry supports EV/FCEV infrastructure.

7. Denmark

• Purchase: 40% registration tax reduction for BEVs/FCEVs + additional €165,500 reduction. 65% for PHEVs/EREVs (<50g CO₂/km) + additional €45,000.
• Ownership: Vehicles ≤58g/km pay minimum semiannual tax of €420.

8. Estonia

• Purchase: Base fee for EVs over 2,400kg is €150 + €2/kg (max €2,200). New BEV subsidy of €5,000 for private buyers or lessees.

9. Finland

• Purchase: BEVs exempt from registration tax since Oct 2021.
• Ownership: BEVs exempt from income tax.
• Company Cars: Workplace charging tax-exempt (2021–2025).
• Incentives: Monthly subsidies of €170 for BEVs and €85 for vehicles emitting 1–100g CO₂/km.
• Infrastructure: Public chargers (>11kW) 30% subsidized, fast chargers (>22kW) 35%.

10. France

• Purchase: Regional tax exemption for alternative fuel vehicles. No weight-based tax for BEVs/FCEVs. Subsidies up to €4,000 based on household income and vehicle price (<€47,000, <2.4t).
• Ownership: BEVs and FCEVs exempt from TVS.
• Infrastructure: Advenir program supports €600–5,000 per apartment charger and €1,000–9,000 per public charger.

11. Germany

• Purchase & Ownership: BEVs/FCEVs registered by Dec 31, 2025 exempt from 10-year tax (latest until 2030). Vehicles ≤95g CO₂/km exempt from annual circulation tax.
• Incentives: Monthly taxable value reduced 0.25–1% for BEVs ≤€70,000. PHEVs must meet stricter standards.

12. Greece

• Purchase: BEVs exempt from registration tax. PHEVs (<50g CO₂/km) 75% reduced. BEV subsidies: 30% refund (max €9,000 individual / €6,000 company), +€2,000 for scrappage, +€1,000 for buyers ≤29 yrs. EV taxis: up to €17,500 + €5,000 scrappage.
• Ownership: BEVs exempt from circulation tax (≤122g/km). BEVs ≤€50,000 exempt from personal income tax. BIK tax exempt for BEVs/PHEVs (≤50g/km, ≤€40,000).
• Infrastructure: Wall box subsidy of €500.

13. Hungary

• Purchase & Ownership: BEVs and PHEVs exempt from taxes. Company subsidies: up to €10,500 based on battery capacity and price. Max €400,000 per company. Deadline: Mar 2025.
• Infrastructure: Charging station costs deductible from corporate tax base.

14. Ireland

• Purchase: VRT relief for BEVs ≤€40,000 (up to €5,000). Grants: up to €3,800 for BEV purchases.
• Ownership: BEVs exempt from NOx tax. Annual tax: BEVs €120, PHEVs (≤50g) €140.
• Company Cars: First €45,000 of BEV value exempt from BIK tax.
• Infrastructure: €300 home charger subsidy. National LDV charging program covers 70% of eligible costs (max €300,000).

15. Italy

• Purchase & Ownership: BEVs exempt from taxes for 5 years post-registration, then 75% reduction. HEVs have €2.58/kW fixed rate. Some regional discounts available.

16. Latvia

• Purchase & Ownership: BEVs exempt from registration and ownership tax. Vehicles ≤50g CO₂/km exempt.

17. Lithuania

• Purchase: BEVs exempt from registration tax. VAT deduction for BEVs (max €50,000 incl. VAT). New BEVs (≤6 months): €5,000 + €1,000 for scrapped old car. Used BEVs: €2,500. PHEVs: €2,000. Max vehicle price: €45,000.
• Ownership: BEVs exempt from registration tax.
• Infrastructure: Home charger: €1,500; multi-unit: €3,000; public: €10,000.

18. Luxembourg

• Purchase: Minimum tax €30/year. Subsidy: BEVs/FCEVs ≤16kWh/100km: €6,000, 16–18kWh/100km: €3,000, >18kWh: none. 7+ seaters always get €6,000. Used BEVs >3 years: €1,500. Valid for 2024.10.1–2026.6.30.
• Ownership: BIK tax: 0.5% (≤16kWh/100km), 0.6% (>16kWh), FCEVs: 0.5%.
• Infrastructure: Home standard: €700, smart: €1,500 (up to 50%).

19. Malta

• Purchase & Ownership: Vehicles ≤100g CO₂/km taxed at minimum rate. BEVs ≤€40,000: €8,000 subsidy; €40–100k: €6,000. Scrappage: €500–1,000.

20. Netherlands

• Purchase: Min registration tax: €667. BEVs: 25% tax rate. PHEVs (≤50g): 75%.
• Ownership: BEV company car tax: 17% (up to €30,000); no cap for FCEVs.
• Infrastructure: SPriLa program subsidizes public EV infrastructure for entrepreneurs.

21. Poland

• Purchase & Ownership: BEVs/FCEVs tax-exempt. PHEVs (≤2,000cc) exempt until 2029. Subsidies: up to €40,000 for BEVs (price ≤€225,000).

22. Portugal

• Purchase: Vehicle tax: BEVs fully exempt; PHEVs (≥50km & <50g) 75% off. Private BEV buyers (≤€62,500) get €3,000.
• Ownership: BEV company cars fully tax-exempt.
• Infrastructure: VAT fully deductible for BEVs (≤€62,500) and PHEVs (≤€50,000).

23. Romania

• Purchase & Ownership: BEVs exempt from taxes.

24. Slovakia

• Purchase: BEVs pay max €33 registration fee; PHEVs 50% discount.
• Ownership: Road tax: BEVs exempt, PHEVs 50% discount.
• Company Cars: BIK tax reduced to 0.5%. Home charging deductible.

25. Slovenia

• Purchase: Min additional tax rate of 0.5%. BEV subsidies: up to €7,200 (≤€35k), €6,500 (€35–45k), €4,500 (€45–65k).
• Ownership & Company Cars: BEVs exempt from BIK tax.

26. Spain

• Purchase: Vehicles ≤120g/km exempt from special tax. 15% income tax credit on BEV/PHEV/EREV/FCEV purchases (≤€45k excl. tax, max €3,000). 15% credit on home charger install (max €4,000).
• Ownership: BEVs receive 75% discount on road tax in major cities.
• Company Cars: 30% income tax relief for BEVs/PHEVs (≤€40k), 20% for HEVs (≤€35k).
• Incentives: MOVES III-style plan: 70% for individuals/government; 30–55% for companies based on charger power and company size.

27. Sweden

• Purchase: Annual tax: BEVs/PHEVs SEK 360; high CO₂ PHEVs taxed more. Scrappage: SEK 10,000 if switching to BEV.
• Ownership: BIK tax deduction: BEVs/FCEVs SEK 350,000, PHEVs SEK 140,000 (≤50% of car price).
• Infrastructure: 50% tax credit on home charger install (up to SEK 50,000). 50% subsidy for multi-unit/workplace chargers (up to SEK 15,000/charger).

28. Iceland

• Purchase & Ownership: 5% customs duty, ISK 20,000 semiannual tax. New BEVs (<€67,000/ISK 10m): €6,000/ISK 900k subsidy. Used BEV subsidies vary by age.

29. Norway

• Purchase: VAT exemption (25%) for BEVs ≤NOK 500,000. Weight tax exempt.
• Ownership: BEVs/PHEVs pay only scrappage fee (€249). BEVs pay 70% of tolls. Annual road tax: NOK 455 (€48).
• Company Cars: 20% reduction in company car tax.
• Infrastructure: Municipal subsidies for housing charger installation. 6% of parking in new buildings must support EVs.

30. Switzerland

• Purchase & Ownership: Tax incentives vary by canton, based on CO₂/km.
• Infrastructure: Cantons/municipalities subsidize EV charger installation.

31. United Kingdom

• Purchase: ULEVs (<75g CO₂/km) benefit from reduced tax. Wheelchair-accessible EVs (<£35k, ≥112km range): 35% discount (max £2,500).
• Infrastructure: Workplace Charging Scheme: 75% cost coverage (max £350/socket, 40 sockets). Home charger grant: 75% coverage (max £350/socket). Grants valid through Mar 31, 2025.