The 2026 Tax Plan and corporate mobility: key changes for employers and employees

• Electric driving remains fiscally attractive, but tax benefits will be further reduced
• Petrol and diesel company cars (including leased vehicles) will become structurally more expensive due to new levies
• Fiscal barriers for public transport bikes and shared bikes will be removed
• Flexible mobility policies and mobility budgets are becoming increasingly important

The 2026 Tax Plan introduces significant changes to business mobility. Electric driving remains fiscally attractive, but tax incentives will be further phased down, while petrol and diesel company cars, including leased vehicles, will become structurally more expensive due to new levies. At the same time, fiscal barriers for public transport bikes and shared bikes are being removed, making flexible travel easier and more attractive. The shift that already began in 2025—such as expanded options for gross salary deductions for private public transport travel—will clearly continue.

These developments underline that traditional, fixed mobility schemes are increasingly out of step with the realities of hybrid working, changing travel needs and sustainability objectives. Flexible mobility budgets and an integrated mobility policy are therefore no longer an “extra”, but a necessary foundation.

In this article, we outline the measures included in the 2026 Tax Plan, explain what they concretely mean for employers and employees, and explore why a future-proof vision on mobility and an integrated mobility policy are becoming increasingly important

1. Additional tax on electric company cars in 2026 and beyond

Electric cars will remain fiscally more attractive than combustion-engine vehicles in 2026 and 2027, although the tax advantage will be further reduced. The additional tax rate (benefit-in-kind) will increase gradually:

• 2026: 18% on the first €30,000, 22% on the remainder
• 2027: 20% on the first €30,000, 22% above that
• 2028: 22% on the full catalogue value

This gradual increase means that an electric lease car will become increasingly expensive for the driver.

2. Motor vehicle tax (mrb) for electric cars

In 2025, electric vehicles still benefited from a 75% discount on motor vehicle tax. From 2026 onwards, this discount will be significantly reduced:

• 2026–2028: 30% discount (you pay 70% of the regular rate)
• 2029: 25% discount

As a result, fixed costs for employers with electric vehicles will gradually increase. The government is also exploring a new MRB system in which taxation may no longer be based on vehicle weight, but possibly on vehicle size.

3. New pseudo final levy for employers from 2027

From 1 January 2027, a new pseudo final levy will be introduced for employers who provide a company-owned combustion-engine car to employees. This levy amounts to 12% of the net catalogue value of the vehicle. Employers are not allowed to pass these costs on to employees.

Example: for a car with a catalogue value of €35,000, the employer will pay an additional €4,200 per year.

Vehicles that were put into use before 1 January 2027 fall under a transitional arrangement until 17 September 2030. A new combustion-engine car leased for a period of 60 months will therefore already be subject to the pseudo final levy.

4. Fuel excise duty reduction extended, but at a lower level

The temporary excise duty reduction on petrol, diesel and LPG has been extended until 1 January 2027. However, the reduction will be lower than in 2025, meaning the effective excise duty in 2026 will be slightly higher. The reductions are:

• Petrol: 15.7 cents per litre
• Diesel: 10.12 cents per litre
• LPG: 3.7 cents per litre

From 2027 onwards, the reduction will expire entirely, leading to higher fuel costs and making electric mobility relatively more attractive.

5. Reporting obligation for work-related passenger mobility (WPM)

From 2027, the WPM reporting obligation will apply only to organisations with 250 employees or more. The previous threshold of 100 employees will be abolished, exempting many medium-sized organisations. Voluntary reporting remains possible.

For organisations, the WPM remains an important tool for gaining insight into CO₂ emissions and mobility patterns. More information about the reporting obligation can be found on RVO.nl.

6. Pool bikes and shared bikes

For company bicycles, the additional tax rate will remain 7% in 2026 when the bike is also used privately. For company bikes that are not structurally parked at the employee’s home address (such as shared, pool or hub bikes), no additional tax applies from 2026 onwards. This scheme applies retroactively to 202​0.

7. Travel allowance and work-from-home allowance in 2026

The tax-free travel allowance will remain unchanged in 2026 at €0.23 per kilometre. This allowance applies to commuting and business travel using private transport, public transport or carpooling. For public transport, the actual costs may also be reimbursed tax-free. The work-from-home allowance will increase to €2.45 per day in 2026, five cents more than in 2025.

The 2026 Tax Plan explicitly encourages employers to reconsider their mobility policies. Higher costs for company-owned fuel vehicles—driven in part by the new pseudo final levy and the gradual reduction of fiscal benefits for electric cars, make a traditional company fleet structurally more expensive.

At the same time, electric driving remains relatively attractive, increasing the pressure to accelerate the transition to electric vehicles. In practice, however, not every employee is immediately open to this. Factors such as charging infrastructure, driving range, private use, higher additional tax (bijtelling), and personal preference play a major role.

This is why mobility budgets are becoming increasingly important. They allow employers to provide employees with freedom of choice, while still controlling costs and promoting sustainability. Additionally, these changes call for a reassessment of lease and mobility budgets. With rising costs and adjusted reimbursements, active budget management is becoming ever more crucial.

The need for insight is also increasing—not only to control costs but also to comply with reporting obligations such as the WPM and broader sustainability goals.

For employees, the mobility landscape is changing gradually but noticeably. Electric driving remains fiscally attractive, but the benefits are decreasing step by step. Choosing a lease car is increasingly a combination of fiscal, practical, and personal considerations.

At the same time, freedom of choice is growing. Mobility budgets, a private car, a mobility card, company bicycles, and shared bikes make it easier to tailor mobility to individual circumstances. The tax-free travel allowance and the increased home working allowance provide a stable foundation.

However, this also requires more personal responsibility from employees: being more conscious of travel behavior and understanding the financial implications of different mobility choices.

The changes in the 2026 Tax Plan show that mobility can no longer be approached in isolation, per scheme or mode of transport. A future-proof mobility policy requires an integrated approach, combining flexibility, cost control, and sustainability.

By using flexible travel expense schemes and mobility budgets with or without a lease car, employers can combine different forms of mobility: electric cars, (shared) cars, bicycles, public transport, and home working allowances. Budgets can also be easily adjusted to reflect changing legislation and cost developments.

A mobility platform strengthens this approach by bringing all mobility options together in one environment and optimizing them fiscally. For employees, this provides ease of use and freedom of choice. For employers, it offers insight into costs, travel behavior, and CO₂ emissions, while simplifying fiscal and administrative processes.

This creates a mobility policy that moves with legislation and organizational ambitions: flexible for employees, manageable, transparent, and compliant for the organization.

The 2026 Tax Plan makes it clear that business mobility is changing structurally. Fiscal benefits for electric vehicles are being gradually reduced, costs for fuel vehicles are increasing, and new measures such as the pseudo final levy amplify the financial impact for employers. Travel and home working allowances largely remain intact, while the scope for flexible mobility options such as bicycles, shared mobility, and mobility budgets is expanding.

For employers, this means that mobility is no longer a standalone employment benefit but a strategic component of their policy. Organizations that stick to traditional fleet models will face rising costs and limited flexibility. Those that focus now on insight, freedom of choice, and an integrated approach will be better prepared for 2026 and the years ahead.

For employees, this requires greater personal responsibility: making more conscious choices about how, when, and with what they travel, and understanding the financial and practical consequences of those choices.

The key takeaway is clear: the 2026 Tax Plan accelerates the shift from ownership to usage, and from fixed schemes to flexible mobility solutions. Organizations that adapt their mobility policies in time will not only gain fiscal and financial advantages but also enhance their attractiveness as an employer.

1. Map the impact on your organization: Assess how the changes will affect your current fleet and mobility schemes. Look not only at 2026, but also ahead to 2027 and beyond.

2. Reassess lease and mobility budgets: With rising costs and the gradual reduction of fiscal benefits, it’s important to update budgets. Transparent and realistic budgets help prevent surprises for both employers and employees.

3. Increase flexibility for employees: Not every employee can or wants to drive an electric vehicle. By providing alternatives such as mobility budgets, bicycles, mobility cards, public transport, and shared mobility, you expand choice and remain an attractive employer.

4. Gain insight and control over mobility and costs: Understanding costs, travel behavior, and CO₂ emissions is increasingly important - for cost management as well as reporting obligations such as the WPM. This requires reliable data and clear administration.

5. Adopt a future-proof mobility policy: The 2026 Tax Plan emphasizes that mobility requires an integrated approach. By proactively working on a future-proof mobility policy, you avoid ad-hoc adjustments and are better prepared for new laws and regulations.

We help you design and implement a sustainable, agile, and attractive mobility budget, so your organization is ready for the future. Curious? Schedule an appointment today.