Pseudo-final tax 2027: why now is the time for a home charging station for your electric car?

From 1 January 2027, many things will change for company cars. Employers who provide a new petrol, diesel or hybrid car to an employee and make this car available for private use or commuting will face a new pseudo-final tax of 12%.

For many employers, this makes the switch to a fully electric car financially more attractive. But those who switch to electric driving will also face a different question: where do you charge the car?

That is precisely why 2026 is a good time to look not only at the electric car itself, but also at a home charging station. After all, a company electric car is only truly ready for you if you can charge it easily and affordably.

Table of Contents

• What is the pseudo-final tax?
• What changes from 1 January 2027?
• How much does the pseudo-final tax cost?
• Does the pseudo-final tax also apply to hybrid cars?
• What happens with existing lease cars?
• Why is electric driving becoming more attractive?
• Why is a charging station particularly interesting right now?
• Can an employer pay for a home charging station?
• Why charge at home for a company electric car?
• Which charging station is suitable for a company electric car?
• What does an employer need to arrange?
• Frequently Asked Questions

What is the pseudo-final tax?

The pseudo-final tax is a new employer tax that will apply to certain company cars from 2027.

If an employer makes a car with emissions available to an employee from 1 January 2027 and this employee is also allowed to use the car privately or for commuting, the employer will pay an additional tax on it.

The arrangement applies to cars with a petrol, diesel or hybrid engine. Fully electric cars are not subject to this specific pseudo-final tax.

What changes from 1 January 2027?

The new arrangement will come into effect on 1 January 2027. The moment when a car is made available to the employee is important in this regard.

From that point on, the pseudo-final tax may be payable for new provision of fossil-fuel cars.

So it is not just about cars that are used exclusively for business trips. Commuting is also considered private use for this arrangement.

For employers, this means that the choice of a new company car will have an additional financial consequence from 2027.

How much does the pseudo-final tax cost?

For cars up to and including 25 years old, the pseudo-final tax amounts to 12% of the list price. For cars older than 25 years, the economic value is assumed.

A few simple examples:

A company car with a list price of €50,000 can therefore cost the employer an extra €6,000 per year due to the pseudo-final tax. This is on top of the other costs of the car. The regular addition for the employee is separate from this.

Does the pseudo-final tax also apply to hybrid cars?

Yes. This is an important point to consider when choosing a new company car.

The arrangement does not only apply to traditional petrol and diesel cars, but also to hybrid cars. A plug-in hybrid is therefore not treated the same as a fully electric car for this arrangement.

Those who want to avoid the pseudo-final tax for new company cars will therefore end up with a completely emission-free car.

What happens with existing lease cars?

There is a transitional arrangement for cars that were already made available to an employee before 1 January 2027.

Therefore, existing fossil-fuel cars will not be immediately confronted with the new tax from 1 January 2027. The transitional arrangement runs according to the current arrangement until 17 September 2030.

This makes the coming period particularly important for employers who are going to reconfigure their fleet or extend lease contracts.

Why is electric driving becoming more attractive?

The pseudo-final tax changes the financial comparison between fossil-fuel and electric company cars.

For a new petrol, diesel or hybrid car, the employer must take the additional tax into account from 2027. For a fully electric car, this specific employer tax does not apply.

Therefore, it becomes more interesting for companies to look not only at the lease price when renewing the fleet, but at the total cost of mobility.

Among other things, the following play a role:

• the monthly lease costs;
• the pseudo-final tax;
• fuel or charging costs;
• maintenance;
• tax consequences;
• charging at home;
• charging at work;
• public charging and fast charging.

The switch to electric driving is therefore not only a choice for a different car. It is a change of the complete charging and mobility infrastructure.

Why is a charging station particularly interesting right now?

Those who choose a company electric car in 2026 would be wise to not see the charging station as the last part of the switch.

After all, an electric car must be charged somewhere. For many business drivers, charging at home is the most practical solution: the car is parked in front of the door in the evening and can be charged during the night.

The RVO therefore also advises employers who stimulate electric driving to take home charging into account. Employers can, under certain conditions, tax-free reimburse the purchase and installation of a home charging station for an employee with a fully electric car.

This way, the choice for electric driving can be directly combined with a good home charging solution.

Can an employer pay for a home charging station?

In many situations, an employer can tax-free reimburse the costs of installing a home charging station for an employee with a company car. For this, the RVO refers to the tax conditions of the Tax and Customs Administration.

This makes it possible for employers to not only make electric driving attractive by making an electric car available, but also by facilitating the necessary charging facility at home.

Employers can, for example, make agreements about:

• the purchase of the charging station;
• the installation and connection;
• the ownership of the charging station;
• the registration of charging consumption;
• the reimbursement of home-charged electricity;
• what happens when the employee leaves the company;
• what happens when the employee gets another car.

A clear arrangement prevents discussion afterwards and makes the switch to electric driving easier.

Why charge at home for a company electric car?

For business drivers, charging at home is particularly interesting because of the convenience and predictability.

You come home, plug in the car and the next morning the day starts with a full battery. Moreover, the costs of charging at home are generally lower than public charging. The RVO therefore often calls charging at home financially more attractive than charging at public charging points.

For employees who drive many kilometers, that can make a big difference.

A smart charging station can also offer functions such as:

• load balancing to prevent overloading of the connection;
• insight into charging consumption;
• smart charging functions;
• coupling with energy management;
• suitable options for offsetting charging costs.

Which charging station is suitable for a company electric car?

There is no single charging station that is the best choice for every business driver. The right charging station depends, among other things, on the car, the electrical connection of the home and the desired power.

11 kW or 22 kW?

Many homes have a 3-phase connection with which a charging station of 11 kW can function excellently. For many electric cars, that is sufficient to fully or largely charge the car during the night.

A 22 kW charging station can be interesting when the car supports this and the electrical installation and grid connection are suitable for this.

Load balancing

For a home charging station, load balancing is an important function to look at. The charging station can automatically adjust the charging power to the remaining power consumption in the home.

This is particularly interesting when a lot of electrical equipment is used at home, for example a heat pump, induction cooktop or other large consumers.

Smart charging

Those who have solar panels or use dynamic energy prices can also look at a charging station with smart charging options. This way, the car can be charged as much as possible at times that are favorable for energy consumption.

What does an employer need to arrange?

A good electric mobility arrangement goes beyond just the choice of the car.

Employers are wise to make agreements in advance about the charging station and charging costs.

1. Choose a charging solution

Determine which charging station suits the electric cars that employees will drive.

2. Make agreements about home charging

Record how the costs for home-charged electricity are registered and reimbursed.

3. Determine who owns the charging station

For example, the employer, employee or leasing company. This is particularly important when an employee leaves the company.

4. Look at the electrical installation

Check in advance if the home and connection are suitable for the desired charging power.

5. Think ahead

A charging station usually lasts longer than one lease contract. Therefore, preferably choose a solution that also remains suitable when the employee later gets another electric car.

Why 2026 is the time to look ahead

The pseudo-final tax starts on 1 January 2027. But employers do not have to wait until that date to adjust their mobility policy.

Those who already know that the fleet will become more electrified in the coming years can better arrange the switch in one go:

• choose an electric car;
• arrange the home charging station;
• make agreements about home charging;
• possibly realize charging points at work;
• and establish the costs and administration in advance.

There is one more thing: companies that invest in private charging infrastructure can use the SPRILA arrangement in 2026. RVO states that applications in 2026 are possible until 18 December 2026, as long as there is budget available.

For companies that are already planning to expand their charging facilities, it can therefore be wise not to wait unnecessarily long.

Frequently Asked Questions about the pseudo-final tax and charging stations

Conclusion

The pseudo-end-of-life tax in 2027 means that employers will have to reconsider their fleets. From 1 January 2027, new fossil-fuel-powered company cars could incur a significant additional tax burden for employers.

This makes fully electric driving an increasingly attractive alternative for many businesses.

But electric driving also means that charging needs to be properly arranged. A home charging station is therefore a logical part of the switch to electric for many business drivers.

Do you already know that you will be switching to electric driving soon? Then 2026 is the time to look not only at the car, but also at your charging solution.

View all charging stations

Sources

• Ondernemersplein / RVO – Additional tax on polluting company cars
• RVO – Electrification of private vehicles
• RVO – Charging points and employee mobility
• RVO – SPRILA purchase