Big EU Overview 2026: Where are the largest subsidies for electric commercial vehicles?
The goals set by the European Union regarding vehicle exhaust emissions have been confirmed through numerous legal regulations adopted in the past period. All EU member states are moving toward the “zero emission” goal by 2050, each in its own way and making their own decisions on how to achieve it.
Below is an overview of the measures by which EU countries stimulate the purchase and use of environmentally friendly commercial vehicles, as well as the installation of the necessary charging infrastructure, prepared by ACEA (European Automobile Manufacturers’ Association) and delivered to the Serbian Association of Vehicle and Parts Importers.
Austria has exempted from VAT the purchase of commercial electric and plug-in hybrid vehicles, as well as hydrogen-powered vehicles used for business purposes. Austria allows its local governments and provinces to further stimulate the purchase of eco-vehicles under the ENIN program. State-level subsidies are defined for infrastructure projects and the construction of charging networks, ranging from €400 to €12,000 for private charging networks and from €900 to €22,500 for public charging networks, depending on the type and capacity of the chargers.
Belgium does not offer tax relief for the purchase of cars or commercial vehicles, but provides significant reductions in the road toll for heavy trucks. This will gradually decrease, starting with an 80% reduction in 2026 and reaching full exemption by 2030. Belgium supports small businesses (in the Brussels region) with up to €16,000 annually for the purchase of up to three vans, while in other regions subsidies for light and heavy commercial vehicles have been increased by 40%. Infrastructure projects and charging network construction are also supported with up to 40% of project value.
Bulgaria has exempted buyers of electric vehicles from VAT at the time of purchase and from all annual taxes and fees related to vehicle ownership.
Croatia has abolished excise duties on electric cars. At first registration, electric vehicles are exempt from fees and later from all environmental charges. The state subsidizes the purchase of vans (N1 up to 3.5 tons) for transporting people and goods, as well as taxis, up to €9,000 per vehicle, provided they are fully electric and cannot be sold for five years. Charging infrastructure in Croatia in 2026 will be financed through EU and national “NPOO” funds in line with AFIR regulations and standards.
Cyprus does not charge annual registration tax or environmental fees for electric vehicles. A subsidy of €15,000 is provided to each buyer of electric N1 vans.
The Czech Republic does not provide direct tax relief for purchasing electric vehicles but offers benefits in taxes, tolls, and environmental fees for electric and certain plug-in hybrid vehicles depending on CO₂ emissions. Electric vehicles are fully exempt from tolls. Various subsidies are available for purchasing electric vehicles and installing public or private charging networks by institutions at national, regional, and local levels.
Denmark has introduced reduced registration taxes for vans: 60% for electric vehicles up to 4 tons and 32% for plug-in hybrids. Owners are also exempt from environmental taxes for electric vehicles and for vehicles emitting less than 58 g CO₂/km, provided they weigh under 3.5 tons. This semi-annual tax otherwise amounts to 460 Danish kroner. From February 4 to September 30 this year, Denmark supports companies purchasing zero-emission trucks and building related infrastructure through a special fund worth 159.9 million Danish kroner (about €22 million).
Estonia provides no subsidies or incentives for eco-vehicle purchases.
Finland introduced in October 2021 an exemption from registration tax, but only for zero-emission vans (N1).
France has a complex system of subsidies and benefits. Taxes are reduced depending on the region, from 100% for electric vehicles to 50% for plug-in hybrids. The system also reduces companies’ total annual costs depending on the type of eco-vehicle by 40% or more. Purchase subsidies exist but depend on vehicle and owner categories. France also supports the construction of charging networks from €1,700 to €25,000 depending on type and power, through the “Advenir” program.
Germany has introduced “accelerated depreciation” for electric vehicles from June 30, 2025, to January 1, 2028. A ten-year exemption from environmental tax applies to electric and fuel-cell vehicles registered by December 31, 2030, valid until December 31, 2035. Germany is also preparing a new program to subsidize charging network construction. A tender is underway for installing 40 hydrogen stations that will put 400 heavy hydrogen trucks on German roads, with €220 million allocated for the project.
Greece has exempted owners of electric pickup trucks, vans, and trucks from registration fees. A subsidy of €3,000 is provided for electric vans costing less than €50,000. Additionally, those scrapping vehicles older than ten years receive €1,500. Installation of home chargers (wallboxes) is supported with €500.
Hungary exempts vehicles with “green license plates” from registration fees and annual vehicle tax. Subsidies are available only to legal entities for purchasing commercial electric vehicles, ranging from €9,500 to €10,500 depending on battery capacity and subject to price limits. The program runs until the end of May 2026 or until funds are exhausted. Companies installing chargers receive annual tax reductions depending on the project.
Ireland offers subsidies of €3,800 to €7,600 for electric vans depending on size, and a scheme for trucks where the state subsidizes the price difference between electric and diesel versions. Annual tax for electric delivery vehicles under 1,500 kg is reduced to €92, and purchase tax relief of €5,000 is available for vehicles priced up to €40,000. Ireland also subsidizes charger installation for businesses from 5% to 40% of investment value depending on company size.
Italy does not provide subsidies for private individuals but supports micro-companies with 30% of the vehicle price. Electric vehicle owners are exempt from taxes for five years after first registration, after which they pay 75% of the tax applied to internal combustion vehicles. Hybrid vehicles benefit from a minimum tax rate of €2.58 per kW of battery capacity.
Lithuania and Latvia do not offer subsidies or other benefits for eco-vehicle buyers and owners.
Luxembourg does not provide tax relief at purchase, but owners pay a minimal annual tax of €30. Purchase subsidies amount to €6,000 for new vehicles and €1,500 for used vehicles older than three years, with resale restrictions of three and two years respectively. Electric truck purchases are subsidized by covering 100% of the price difference compared to diesel equivalents. Charger installation subsidies for heavy-duty vehicles can reach up to 70% of investment value for legal entities.
Malta exempts buyers from VAT and annual usage tax for electric vehicles and plug-in hybrids with a battery-only range over 50 km. Subsidies for vans amount to €8,000 if priced under €40,000 and €6,000 if priced between €40,000 and €100,000. Recycling vehicles older than ten years is also incentivized with €500 to €1,000.
The Netherlands taxes N1 vehicles at €76.57 per gram of CO₂, while electric vehicles are exempt. There are no subsidies for cars and vans, but €156 million has been allocated for electric truck support and €66 million for subsidizing 20% of charging infrastructure costs for heavy-duty vehicles.
Poland has abolished excise duties for zero-emission vehicles and plug-in hybrids up to 2,000 cc (valid until 2029). Subsidies for electric passenger vehicles, vans, and trucks range from 70,000 to 750,000 zloty (1 zloty = €0.2363), not exceeding 30% of vehicle value. Poland has also allocated a €2 billion zloty fund for charging infrastructure.
Portugal exempts electric vehicle owners from annual taxes.
Romania exempts legal entities from VAT on fleet purchases of electric vehicles. Annual tax is reduced to €8 for electric vehicles and lowered by 30% for plug-in hybrids with emissions below 50 g CO₂.
Slovakia has reduced road tax by 50% for plug-in hybrids and fully exempted electric vehicles. Registration tax is minimal, up to €33 annually, with plug-in hybrids also benefiting from a 50% reduction.
Slovenia charges a minimal annual registration tax of 0.5% for electric vehicles. VAT is exempt on purchase, servicing, and spare parts for vehicles priced up to €80,000. Owners may also be fully or partially exempt from annual taxes depending on the region. Subsidies for vans range from €2,000 to €6,500 depending on price, with higher subsidies for cheaper vehicles.
Spain imposes a special tax on vehicles emitting more than 120 g CO₂/km, while those below that threshold are exempt. Electric vehicle owners also benefit from a 75% reduction in road taxes charged by major cities. From January 1, 2026, subsidies of up to €5,000 are available for N1 vehicles, depending on whether they are electric or plug-in hybrids, with the condition that they are manufactured in the EU. €200 million has been allocated for charging infrastructure subsidies, capped at 70% of charger costs.
Sweden has introduced reduced annual road taxes for electric and plug-in hybrid vehicles. Subsidies of 40,000 SEK are available for electric light commercial vehicles. The Swedish Environmental Protection Agency also provides various subsidies to individuals, companies, and organizations for installing AC and DC chargers for their own fleets.
Source: ACEA
Photo: AI