The amounts for 2014 are as follows:
› 25 per cent added for CO2 emissions higher than 111 grams/km for a diesel vehicle, and 117 grams/km for other vehicles.
› 20 per cent added for CO2 emissions from 85 to 111 grams/km for diesel vehicles, and from 88 to 117 grams/km for other vehicles.
› 14 per cent added for CO2 emissions from 51 to 85 grams/km for diesel vehicles, and 51 to 88 grams/km for other vehicles.
The 2014 and 2015 addition for new vehicles with CO2 emissions lower than 50 grams/km is 7 per cent. For fully electrical vehicles the addition is 4 per cent. These new percentages apply to cars that are registered in 2014.
If the car was registered in 2013 or earlier, there is no addition for vehicles with CO2 emissions less than 50 grams/km.
All cars in the Netherlands, including company cars, are subject to vehicle tax. Here are a few important points to note:
There is no additional rate for cars with CO2 emissions less than 50 grams/km in 2014.
Vehicle tax laws are being tightened in order to prevent tax avoidance by residents in the Netherlands who drive a vehicle with foreign plates and do not declare their Dutch vehicle tax.
The driver’s place of residence is crucial in this regard. A person is considered a resident of the Netherlands if they are registered or are required to register with the municipal personal records database.