Bottom of subsidy pot for zero-emission company car in sight

Are you buying or financial leasing a new, fully emission-free company car? Then you can still benefit from 31 December 2024, noon make use of the Low Emission Company Car Subsidy Scheme (SEBA). You apply for this subsidy before entering into a final agreement. For operational leasing, your leasing company can apply for SEBA. The subsidy amount is up to €5,000 per company car. The subsidy rate is 7% for large entrepreneurs, 10% for medium-sized entrepreneurs and 12% for small entrepreneurs (and non-profit institutions). You can use the SME test determine which category your business belongs to. You apply the percentage to the net list price (vehicle category N1) or the sales price without VAT (vehicle category N2 up to and including a weight of 4,250 kg). The net list price (N1) or sales price (N2) must be at least €20,000.

Tip

You may also be able to get Environmental Investment Allowance (MIA) for the purchase of a new zero-emission company car. Once the deal is finalised, apply for the MIA within 3 months. The MIA is not deducted from the subsidy amount. But note that the subsidy does reduce the basis for the MIA. You can also apply for MIA for a charging point.