Amendments to the Tax Plan 2026

The House of Representatives voted on the Tax Plan 2026 and various amendments on 28 November 2025. There is good news for employers and employees with electric lease cars: the planned increase in the taxable benefit in kind for electric cars will be eased.

Further to amendment no. 102, electric cars will not be subject to the same taxable benefit percentage in 2026 as petrol cars. Instead of an immediate increase to 22%, as would have taken place from 1 January 2026, the reduction in the taxable benefit in kind will be phased out gradually:

• 2026: 18% on the first €30,000 of the list price; 22% on the remainder.
• 2027: 20% on the first €30,000 of the list price; 22% on the remainder.
• 2028: 22% on the first €30,000 of the list price; 22% on the remainder.

Employees provided with an electric car purchased in 2026 will retain the 18% rate for five years (60 months). This provides clarity for both employers and employees and promotes the use of electric vehicles. 

A few more amendments were also discussed:

• Amendments to further tighten up the expat scheme were rejected.
• Motions to postpone or scrap the pseudo-final levy on fossil fuel lease cars were also rejected, but the government must monitor displacement effects.
• The introduction of a multiplier measure in Box 2 on lucrative interests has been postponed until 2028.

The Tax Plan 2026 was adopted by the House of Representatives and will be debated by the Senate in December.