Company car in 2027: ask before choosing petrol

A petrol company car may still show a familiar monthly amount in today’s menu, while a contract crossing into 2027 already faces a different cost structure. NOS reported a planned employer levy for new petrol and hybrid company-car contracts from 1 January 2027. The “pseudo-final levy” is described as 1% of the vehicle’s official list price each month: a €35,000 car produces a €350 monthly example. That figure is easily misread as €350 that the employee must personally pay. The report says the employer bears the levy and may not directly pass it to the worker. Cost can nevertheless reshape the eligible model list, lease duration, personal budget or the date on which fossil options close. Large employers often already restrict orders to electric cars, while smaller employers more frequently retain petrol choices. Uncertainty encourages both to rewrite fleet policy.

There is another tension. Tax policy pushes electrification, while infrastructure does not always move at the same speed. Industry association VNA notes that some companies cannot expand charging areas because of grid congestion. For an employee without a private parking space, with long journeys or reliance on public chargers, “electric or petrol” cannot be answered by taxable benefit alone. Home charging, reimbursement, public prices, range and contract start all belong in the comparison.

• Ask for the contract date: have HR or the lease company explain in writing how new, renewed and existing contracts are treated.
• Do not convert employer tax into an employee bill: the 1% example describes the employer’s cost, not an automatic payroll deduction.
• Request the whole mobility policy: eligible models, personal budget, home-charger support, public charging and electricity reimbursement.
• Keep legal uncertainty visible: final legislation and Belastingdienst guidance outrank an older news example when signing a multi-year contract.

Practical takeaway: the valuable question is not merely which vehicle is cheaper today. Ask what the employer will change when this contract enters 2027. A written HR answer is worth more than a generic monthly-cost table.

Sources: NOS economic reporting and public comments from Dutch leasing association VNA; final tax treatment must follow government and Belastingdienst guidance. Last checked 9 August 2026.