2023欧洲新能源车补贴政策（乘用车+商用车）-2023-07-市场解读

www.acea.auto1

TAXBENEFITSAND

PURCHASEINCENTIVES

Electricpassengercars|27EUmemberstates(2023)

GLOSSARY

BEVBatteryelectricvehicle

PHEVPlug-inhybridelectricvehicle

HEVHybridelectricvehicle

M1Passengercar

FCEVFuelcellelectricvehicle(hydrogen)

EREVExtended-rangeelectricvehicle

Nobenefitorincentiveavailable

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

AUSTRIA

VATdeductionandexemptionfromtaxforzero-emissioncarsusedforbusinesspurposes(egBEVsandFCEVs).Vehiclegrosspurchasevalue(including20%VATandpollutiontax):

•≤€40,000:fullVATdeduction

•€40,000-80,000:VATdeductionforthefirst€40,000

•>€80,000:noVATdeduction

BELGIUM

•BrusselsandWallonia:minimumtaxrate(€61.50)forBEVsandFCEVs(M1).

•Flanders:BEVsandFCEVs(M1)areexempt.

Exemptionfrom

ownershiptaxforall

zero-emissioncars.

Exemptionfrom

pollutiontaxforall

zero-emissioncars.

•BrusselsandWallonia:minimumratesforBEVsandFCEVs(€85.27/yearforM1).

•Flanders:BEVsandFCEVsareexempt.

•6%VAT(insteadof21%)forelectricityconsumption

Exemptionfrom

ownershiptaxforall

zero-emissioncars.

Ataxinvestmentincentiveforthepurchaseofazero-emissioncaramountingto10%andaspecialdepreciationapplies.Exemptionfrompollutiontaxforallzero-emissioncars.Foremployees,theprivateuseofazero-emissioncompanycar,andtheelectricitytochargeit,areexemptedfromtaxationasbenefitinkind.

•TaxbenefitsforBEVsandFCEVsinBrussels,

Flanders,andWalloniaapplytocompanycarsaswell.

•Maximumdeductibility(100%)ofexpensesforM1with≤50gCO2/km(NEDC)andbatterycapacity≥0.5kWhper100kgofvehicleweight.

•MinimalannualbenefitinkindforBEVs,FCEVs,andPHEVs(M1):4%ofthelistvalue.

Bonusuntiltheendof2023forthepurchase(privateuse)ofnewcarswithafullyelectricrangeof≥60kmandgrosslistpriceof≤€60,000:

•€3,000forBEVsandFCEVs

•€1,250forPHEVs

andEREVsAdditionalincentivesaregrantedbyprovincesandcommunities.Formoredetails:

www.umweltfoerderung.at

Bonusuntiltheendof2023forthepurchase(privateuse)ofthefollowingloadinginfrastructure:

•€600foranintelligentloadingcable

•€600forawallbox(inasingle/doublehouse)

•€900forawallbox(inahousingcomplexassingleequipment)

•€1,800forawallbox(in ahousingcomplexas integratedequipmentwithloadmanagement)Additionalincentivesaregrantedbyprovincesandcommunities.Formoredetails:

www.umweltfoerderung.at

Zero-emissionvehicles:

•Pay40%oftheregistrationtax

•AdditionalDKK165,000registrationtaxdeduction

•DKK900deductionoftaxablevalueperkWhbatterycapacity(max45kWh)

Low-emissionvehicles(emitting<50gCO2/km):

Thevalueofachargingstand/chargingoutletprovidedtogetherwithacompanycar(attheemployee’sresidence)isnottaxed.

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICPASSENGERCARS

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

BULGARIA

Exemptionfor

electricvehicles.

CROATIA

Noexcisedutiesforelectricvehicles.

Incentivescheme(onceperyear,limitedfunds):•€9,291forBEVs

•€5,309forPHEVsThereisa12-monthdeadlinetopurchasethevehicleandsubmitagrantrequest.Thevehiclemustbekepttwoyears.

Exemptionfromspecial

environmentaltaxfor

electricvehicles.

CYPRUS

Exemptionforvehiclesemitting≤120gCO2/km.

•Upto€12,000toscrapandreplacewithavehicleemitting<50gCO2/kmandcosting≤€80,000.

•Upto€19,000tobuyaBEV(≤€80,000)+€1,000toscrapanoldcar.

Minimumrateforvehicles

emitting≤120gCO2/km.

CZECHREPUBLIC

Purchaseincentiveforlow-andzero-emissionvehiclesbystateandlocalgovernmentbodies.

•Roadtaxexemptionforalternativelypoweredvehicles(ieBEVs,

HEVs,FCEVs,CNG,

LPG,andE85).

•Taxreductionfrom0.5-1%forBEVsandPHEVsusedforprivatepurposes.

SupportfromtheMinistryofTransportforthedevelopmentofcharginginfrastructure.

•BEVsandHEVsexemptfromroadtax.

•Vehiclesemitting≤50gCO2/kmexemptfromroadtoll.

BEVsandFCEVsemitting

≤50gCO2/kmexemptfrom

registrationcharges(with

aspecialnumberplate).

•Reductionofthe

depreciationperiod

forchargingstations

forelectricvehicles

from10tofiveyears

(wallboxesandstandalone

chargingstations).

•Accelerateddepreciation

forBEVsandPHEVs

below50gCO2/km.

DENMARK

•TaxesonownershiparebasedonCO2emissions.

•Zero-emissioncarsandcarswithCO2emissionsofmax58g/kmpaytheminimumsemi-annualtaxrateofDKK370.

•55%oftheregistrationtax

•AdditionalDKK47,500registrationtaxdeduction

•DKK900deductionof

taxablevalueperkWhbattery

capacity(max45kWh)

www.acea.auto2

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICPASSENGERCARS

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

ESTONIA

FINLAND

Zero-emissionpassengercarsareexemptfromregistrationtaxasof

1October2021.

FRANCE

•Regionsprovideanexemption(eithertotalor50%)foralternativelypoweredvehicles(ieelectric,HEVs,CNG,LPG,andE85).

•BEVs,FCEVs,andPHEVs(witharangeof>50km)areexemptfromthemass-basedmalus.

GERMANY

•10-yearexemptionforBEVsandFCEVsregistereduntil31December2025.Exemptiongranteduntil

31December2030.

•Exemptionfromtheannualcirculationtaxforvehicles

emitting≤95gCO2/km.

•Taxdeductionof€170permonthfromtaxablevalue(incometax)forBEVs(2021-2025).

•Chargingofelectricvehiclesataworkplaceisexemptfromincometax(2021-2025).

ExemptionfromCO2-basedtaxcomponent(‘TVS’)forvehiclesemitting<60gCO2/km(apartfromdieselvehicles).

•ReductionofthetaxableamountforBEVsandPHEVs(from0.5-1%ofthegrosscataloguepricepermonth).PHEVsmustmeetfurtherrequirements,whichbecomemorestringentovertime.

•AdditionalreductionoftaxableamountforBEVswithagrosslistpriceupto€60,000(0.25-1%ofthegrosscataloguepricepermonth).

NewM1BEVsandFCEVs(purchaseandleasing):

•€5,000/vehicleforindividuals

•€4,000/vehicleforlegalpersons

BonusforanewBEV

orFCEV:

•€5,000forhouseholdsifvehicle≤€47,000

•€3,000forlegalpersons ifvehicle≤€47,000Scrappageschemeforasecond-handornewBEVorFCEVof≤€47,000:upto€6,000,basedonincome.

Asof1January2023,fundingisonlyavailablefornewandusedBEVsandFCEVs.One-thirdofthefundingisprovidedbytheindustryandtwo-thirdsbythegovernment.

•Bonusfornewcarswithanetlistprice≤€40,000:€6,750

•Bonusfornewcarswithanetlistprice>€40,000and≤€65,000:€4,500

•From1September2023,onlyprivateindividualswillbeabletoapplyforfunding.

•From1January2024,reductioninfundingandstricterrequirements.

www.acea.auto3

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICPASSENGERCARS

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

GREECE

•75%reductioninregistrationtax(RT)forPHEVsupto50gCO2/km.

•50%reductioninRTforHEVsandPHEVsemitting≥50gCO2/km.

HUNGARY

Taxexemptionfor

BEVsandPHEVs.

IRELAND

•€5,000reliefforBEVscostingupto€40,000.Therelieftapersoffafter€40,000andendsat€50,000.

•BEVsareexemptfromanitrogenoxides(NOx)tax.

ITALY

LATVIA

ExemptionfromtheregistrationcostsforBEVvehicles(firstregistration).

•HEVswithanenginecapacity≤1,549ccandregisteredbefore

31October2010areexemptfromcirculationtax.

•60%ofthecirculationtaxforHEVswithenginecapacity≥1,550ccregisteredbefore31October2010.

•Exemptionforcarsemitting≤90gCO2/km(NEDC)or122g(WLTP).

•BEVsareexemptfromthepersonalincomepresumptionsystem.

Taxexemptionfor

BEVsandPHEVs.

•Minimumrate(€120peryear)forBEVs.

•Reducedrate(€140peryear)forPHEVs≤50gCO2/km.

•BEVs:five-yearexemptionfromthedateoffirstregistration.Afterthisperiod,75%reductionofthetaxrateappliedtoequivalentpetrolvehicles.

•HEVs:Applicationofaminimumflatrate(€2.58/kW).

Someregionsapply

discountsonthe

taxownership.

ExemptionforM1vehiclesemitting≤50gCO2/km.

•Exemptionofthebenefit-in-kindtaxforBEVsandPHEVsemitting≤50gCO2/km

(NEDCorWLTP)

withanetretailprice

(NRP)≤€40,000.

•Deductibleof€40,000intheNRPforBEVsandPHEVsupto50gCO2/kmwithhigherNRPvalue.

Taxexemptionfor

BEVsandPHEVs.

0%ofbenefitinkindappliestothefirst€50,000forBEVs.

Minimumrate(€10)for

BEVs.

•30%cashbackonNRPforBEVs,withamaxcashbackof€8,000.Extra€1,000ifacarof≥10yearsisscrapped,orthebuyeris≤29yearsold.

•40%cashbackonNRPforBEVtaxis,withamaxcashbackof€17,500.Extra€5,000forscrappingtheoldtaxi,whichismandatory.

From15June2020,

purchaseincentives

forelectriccars:

•€7,350foragrosspriceofupto€32,000

•€1,500ifthepriceisbetween€32,000-44,000

Purchaseincentivesforindividualsin2021:

•Upto€5,000forBEVs

•Upto€5,000forPHEVswith≤50gCO2/kmandfull-electricrangeof≥50km

•€3,000(€5,000withscrappage)foraBEV/PHEVemitting≤20gCO2/kmandwithasellingpriceof≤€35,000+VAT.

•€2,000(€4,000withscrappage)foraBEV/PHEVemitting21-60gCO2/kmandwithasellingpriceof≤€45,000+VAT.

Fordomesticusers,acontributionof80%ofthepurchaseandinstallationpriceofstandardpowerinfrastructuresforrechargingelectricvehicles,withinthemaximumlimitof€1,500perapplicant.

www.acea.auto4

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICPASSENGERCARS

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

LITHUANIA

Exemptionfor

electricvehicles(first

registrationonly).

LUXEMBOURG

Only50%of

administrativetax.

MALTA

Minimumrateforvehiclesemitting≤100gCO2/km.

Minimumrateof€30peryearforzero-emissionvehicles.

Minimumrateforvehiclesemitting≤100gCO2/km.

Purchaseincentives(bonus)forvehicles≤sixmonths:

•M1electricvehicle:€4,000

•Additional€1,000for scrappinganolddiesel orpetrolM1,owned foratleast12months,withavalidMOTMaximumsubsidyis€400,000percompany.

Monthlybenefitinkindfrom0.5-1.8%dependingonCO2emissions.

Purchaseincentives(bonus)forindividualsin2021:

•€2,500forausedM1electricvehiclewithfirstregistrationafter

2April2016,ormodelyear2016andlater

•€5,000foranewM1electricvehiclenotolderthansixmonthsfromthefirstregistration

•Additional€1,000forscrappingolddieselorpetrolM1,ownedforatleast12months,andwithavalidMOTforthedates:2February2021or13March2020

•BEVs:

≤18kWh:€8,000

>18kWh:€3,000

•PHEVs:

≤50gCO2/km:€2,500

BEVs:

•€11,000forindividuals

•Upto€20,000forcompanies(additionalincentiveifestablishedinandoperatingfrom

certainlocalitiesAdditionalgranttoscrapavehicleof≥10years.

Formoredetails:www.

.mt/land/

sustainable-transport/

financial-incentives-2023/

new-electric-vehicles-6188

www.acea.auto5

POLAND

•ExemptionforBEVs.

•ExemptionforPHEVsupto2,000ccuntilend2029.

Upto50%oftheeligiblecostsforhydrogenstations.

Purchaseincentivesforindividualsandlegalpersons(purchase,leasing):

fromPLN18,750to

PLN27,000forBEVs

andFCEVsofamax

priceofPLN225,000

Depreciation:

•ExemptionforBEVs.

•50%forFCEVsandHEVs.

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICPASSENGERCARS

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

NETHERLANDS

Exemptionforzero-emissioncars.

•Subsidyscheme(SEPP)forindividualstobuy/leaseasmallorcompactBEVcar,neworused.

•Arbitrarydepreciationofenvironmentalinvestmentsscheme(Vamil)forFCEV

Minimumrate(16%)forzero-emissioncars.Capat€30,000forBEVs.Nocapforhydrogencars.

Exemptionforzero-emission

cars.50%tariffforPHEVs.

carsortaxisand

BEVcarsequipped

withsolarpanels.

Formoredetails:

www.rvo.nl/subsidie-en-

financieringswijzer.

•uptoPLN225,000forBEVsandFCEVs

•uptoPLN150,000forvehiclesemitting0-50gCO2/km

•uptoPLN100,000forvehiclesemitting>50gCO2/km

PORTUGAL

Privateusers:€3,000tobuyanewBEV(M1vehicle),withpurchasingpriceofupto€62,500,limitedtoonevehicleperperson.

Autonomouscorporateincometax:

•ExemptionforBEVs

•ReductionforPHEVs ifrangeinall-electricmode≥50kmandCO2 emissions<50g/kmVATdeductionforM1:

•100%forBEVs≤€62,500+VAT

•100%forPHEVs≤€50,000+VAT

Cartax:

•BEVs:completeexemption

•PHEVs:75%reductionifrangeinall-electricmode≥50kmand<50gCO2/km

Exemptionforbattery

electricvehicles(BEVs).

•HEVs:40%reductionifrangeinall-electricmode>50kmandCO2emissions≤50g/km

ROMANIA

Exemptionforelectricvehicles.

Renewalscheme

(RABLA)forcars:

•Upto€3,300fora

HEV(≤160gCO2/km)

•Upto€6,400foraPHEV

(≤78gCO2/km)

•Upto€11,500foraBEV

SLOVAKIA

•BEVregistrationissubjecttoamaximumchargeof€33.

•BEVsorPHEVscombinedwithotherfueltypesorenergysources,aredepreciatedfortwoyears.

www.acea.auto6

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICPASSENGERCARS

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

SLOVENIA

Minimumadditionaltaxrate(0.5%)forBEVs.

SPAIN

•Exemptionfrom‘specialtax’forvehiclesemitting≤120gCO2/km.

•CanaryIslands:VATexemptionforalternativelypoweredvehicles(egBEVs,FCEVs,PHEVs,EREVs,andHEVs)emitting≤110gCO2/km.

SWEDEN

75%reductionforBEVsinmaincities(egBarcelona,Madrid,Valencia,Zaragoza,etc).

Lowannualroadtax

(SEK360)forzero-emissionvehiclesandPHEVs.

Theuseofacompanycarforprivatepurposesisregardedasapaymentinkindandincludedinthecalculationofpersonalincometax:

•30%reductionforBEVsandPHEVs≤€40,000

•20%reductionforHEVs≤€35,000

Theprivateuseofacompanycaristaxedonbenefits.Forsomecars,thereisapermanenttaxreductionofthebenefitvalue.

Thereductionisafixedamountbasedontheenvironmentaltechnology:

•BEVsandFCEVs:SEK350,000

•PHEVs:SEK140,000Thetaxablebenefitvalueisbasedonthenewcarpriceandreducedbytherelevantamount.Thediscountmaynotexceed50%ofthecarprice.

Incentivescheme:

upto€4,500forBEVs.

Incentivescheme(MOVESIII)in2021-2023:

•Cars(M1):€4,500-7,000forBEVsandFCEVs,and€2,500-5,000forPHEVs,forprivateindividuals,dependingonwhetheravehicleisbeingscrapped

•Differentincentives

forSMEsand

largecompanies

(+MOVESFLOTAS)

Formoredetails:

•www.idae.es/ayudas-

y-financiacion/para-

movilidad-y-vehiculos/

programa-moves-iii

•www.idae.es/ayudas-

y-financiacion/para-

movilidad-y-vehiculos/

programa-moves-flotas

Incentivescheme(MOVESIII)in2021-2023:

•Self-employed,individuals,neighbouringcommunities,andadministration:70%oftheeligiblecost

•Companiesandpublicchargingpoints(power≤50kW):35%oftheeligiblecostforalarge,45%foramedium,and55%forasmallcompany

•Companiesandpublicchargingpoints(power>50kW):30%oftheeligiblecosts

Theseamountsareincreasedifthelocationisinmunicipalitieswithlessthan5,000inhabitants.

•50%taxdeduction(maxSEK15,000)forhouseholdsinstallingachargingboxathomeforanelectriccar.

•Laddabilengrantfor theinstallationofAC chargingforresidentsin apartmentbuildings.Formoredetails:

www.naturvardsverket.

se/amnesomraden/

klimatomstallningen/

klimatklivet/elbilsladdning-

och-laddinfrastruktur/

www.acea.auto7

www.acea.auto8

EFTAmemberstatesandtheUnitedKingdom(2023)

TAXBENEFITSINCENTIVES

AcquisitionOwnershipCompanycarsPurchaseInfrastructure

ICELAND

Minimumtaxrate:5%ofthecustomvalue.

SWITZERLAND

Electriccarsareexempt

fromtheautomobiletax.

UNITEDKINGDOM

VATwaiveronchargingstationsandtheinstallationofchargingstations.

Variouscantonsandmunicipalitiescontributetotheinstallationcostsforelectromobility.

•TheElectricVehicle

HomechargeScheme(EVHS):forhomeownerswholiveinapartmentsandpeopleinrentalaccommodation.

•TheWorkplaceChargingScheme(WCS):electriccarchargerinstallationschemeforbusinesses.Itcoversupto75%ofthecostandmax£350/socket(max40sockets).

BEVsandHEVs:

•Customclearance:VATwaiver(€8,800/ISK1,320,000).

•NoVATontheretailprice≤€36,600(ISK5,500,000);fullVATabovethat.

Specialdiscountforbatteryelectriccarrentals:thetotalamountismax€6,600,000(ISK1,000,000,000)in2023.Max300carsperrentalcompany.

35%discount(max£2,500)foraconvertedM1toawheelchairaccessiblevehicle.Itshould:

•havezeroCO2emissions;

•beabletotravel≥112kmwithoutanyemissions;and

•cost<£35,000(conversioncostnotincluded).

Variouscantonsreduceorexemptthetraffictaxoveracertainperiod,dependingonthefuelconsumption(CO2/km).

Preferentialtaxratesforelectricandultralowemissioncars(<75gCO2/km).Formoredetails:

.uk/tax-

company-benefits/

tax-on-company-cars

Variouscantonsreduceorexemptthetraffictaxoveracertainperiod,dependingonthefuelconsumption(CO2/km).

1

TAXBENEFITSAND

PURCHASEINCENTIVES

Electriccommercialvehicles|27EUmemberstates(2023)

GLOSSARY

BEVPHEVHEV

EREV

Batteryelectricvehicle

Plug-inhybridelectricvehicle

Hybridelectricvehicle

Extended-rangeelectricvehicle

M2M3N1

N2

VehicleforcarriageVehicleforcarriageVehicleforcarriageVehicleforcarriage

ofpassengers,mass≤5tofpassengers,mass>5tofgoods,mass≤3.5tofgoods,mass>3.5tand

≤12t

FCEV

Fuelcellelectricvehicle(hydrogen)

N3

Vehicleforcarriage

ofgoods,mass>12t

Nobenefitorincentiveavailable

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Purchase

Infrastructure

Taxexemptionforall

zero-emissioncommercialvehicles(egBEVsandFCEVs).

Bonusuntiltheendof2023forpurchasing(businessuse)commercialvehicles(importers’bonus+federalbonus):

•€2,000+€18,000fore-buses(M2)

•€0+€52,000fore-buses(M3,≤39personsincludingdriver)

•€0+€78,000fore-buses(M3,40-120personsincludingdriver)

•€0+€130,000fore-buses(M3,>120personsincludingdriver)

•€2,000+€4,000fore-vehicles(N1,2-2.5t)

•€2,000+€8,000fore-vehicles(N1,>2.5t)

•€2,000+€22,000fore-vehicles(N2)

•€7,000+€65,000fore-vehicles(N3)

Additionalincentivescanbegrantedbyprovincesandcommunities.Formoredetails:

www.umweltfoerderung.at

Bonusuntiltheendof2023forpurchasing(commercialuse)thefollowingloadinginfrastructure:

•Publicaccess:

-€2,500forAC-normalchargingpoint(≤22kW)

-€15,000forDC-quickchargingpoint(<100kW)

-€30,000forDC-quickchargingpoint(≥100kW)

•Privateaccessonly:

-€900forAC-normalchargingpoint(≤22kW)

-€4,000forDC-quickchargingpoint(<50kW)

-€10,000forDC-quickchargingpoint(50-100kW)

-€20,000forDC-quickchargingpoint(≥100kW)

Additionalincentivescanbegrantedbyprovincesandcommunities.Formoredetails:

www.umweltfoerderung.at

AUSTRIA

VATdeductionandexemptionfromtaxforcommercialvehicles,includingbusinessuseBEVs,FCEVs,PHEVs,HEVs,andEREVs.

www.acea.auto

2

TAXBENEFITS&PURCHASEINCENTIVES:

ELECTRICCOMMERCIALVEHICLES

TAXBENEFITS

INCENTIVES

Acquisition

Ownership

Purchase

Infrastructure

BELGIUM

BULGARIA

CROATIA

Noexcisedutiesfor

electricvehicles.

CYPRUS

Exemptionforvehicles

emitting≤120gCO2/km.

•BrusselsandWallonia:minimumratesforBEVsandFCEVs(€38.64/yearforN1).

•Flanders:BEVsandFCEVs(N1)areexempt.

6%VAT(insteadof21%)for

electricityconsumption.

Exemptionforelectricvehicles.

Exemptionfromspecial

environmentaltaxfor

electricvehicles.

Minimumrateforvehicles

emitting≤120gCO2/km.

•Federallevel:35%deductionofinvestmentinnewBEVsandFCEVs(N1-N3)andinrelatedchargingandfuellinginfrastructure.

•Brussels:formicroorsmallcompanies,upto€15,000toreplacemaxthreeN1vehicles/year.

Formoredetails:www.economie-emploi.brussels/prime-lez

•Flanders(forSMEs):

-40%ofadditionalcostupto€400,000/vehicleformaxtwoBEVs(N2and/orN3).

-27.5%ofadditionalcostupto€600,000/vehicleformaxtwoBEVs(M2and/orM3).

-22.5%ofadditionalcostupto€3