Pseudo final levy in 2027: what does this mean for your fleet?

Starting in 2027, something fundamental will change in the cost of company cars. Employers who provide a car with an internal combustion engine (including hybrid cars) to employees will face an additional tax: the pseudo final levy. This measure can have a significant impact on the total cost of your fleet.

The core of the measure

The pseudo final levy means that employers must pay 12% annually of the list value of a fossil-fuel or hybrid passenger car when they make it available to an employee. This levy is separate from existing obligations and is therefore an additional cost.

What does this mean in practice?

To illustrate the impact, here is another example calculation:

List value: €40,000              Levy: 12%

Annual additional cost: €40,000 x 0.12 = €4,800

This amount recurs annually as long as the regulation applies. For companies with multiple vehicles, this can quickly add up to tens of thousands of euros in extra costs per year.

Exceptions and purpose of the measure

Not all vehicles fall under this measure. Fully electric cars are exempt, as well as vehicles with a commercial (grey) license plate and entrepreneurs who operate as self-employed (ZZP).

The underlying idea: the government aims to accelerate the reduction of fossil fuel use in business mobility. By making it financially less attractive, the transition to emission-free alternatives is “encouraged.”

Timing makes the difference

An important aspect of this regulation is the transitional arrangement. Cars purchased and put into use before January 1, 2027, will remain exempt for several years. The levy will only apply to these vehicles starting from September 2030.

This creates an interesting landscape. Companies that make decisions in the short term can still benefit from lower costs in the years that follow.

Strategic choices for the coming years

The introduction of the pseudo final levy means that mobility is increasingly becoming a strategic issue. It is no longer just an operational choice, but a financial and sustainability consideration.

Many organizations are therefore facing questions such as:

• Is it wise to continue investing in fossil-fuel vehicles now?
• Should we accelerate the transition to electric driving?
• Or should we choose a phased approach?

Looking ahead pays off

What this measure clearly shows is that standing still is not an option. The choices you make today have direct consequences for your cost structure in the coming years.

By gaining insight into the financial impact now and calculating different scenarios, you can avoid surprises and make targeted decisions toward a future-proof fleet. Marlog Europe can support and advise you in this process.