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Tax benefits on e-scooters and e-bikes
Popularity is growing amongst electric transport, whether it is by car or bike. Entrepreneurs experience the benefits of electric driving. As a lot of transportation services have switched their old polluting scooters for clean electric new ones. Only logical, because it is not only better for the environment, but it is also beneficial for their wallet. As a businessman, with the acquisition of an electric vehicle, you can benefit from appealing tax regulations. We have showcased these beneficial tax regulations for you.
Investment allowance for environmental investment (MIA)
For an E-scooter with a minimum value of €2.500, applies a 13.5% deduction of half of the purchase price you can subtract from your profits. Therefore, you will pay less taxes over your profits. However, the MIA regulation does not apply to the E-bike (bike with electric pedal-assistance).
Arbitrary depreciation (Vamil)
Furthermore, half of the electric scooter falls within the arbitrary depreciation. This implies that 75% of half of the purchase price can be directly written off your profits. Therefore, your taxed profits will lower the year of purchase and thus you pay less tax. The remaining value must be written of over the remaining depreciation periods.
To utilise the MIA and Vamil, you are required to sign up your investment within 3 months at the Rijksdienst voor Ondernemend Nederland (RvO). Do you have intentions to purchase an E-scooter? Contact us. We can take care of the sign-up for you.
Small-scale investment deduction (KIA)
Besides the MIA and the Vamil, there is also the small-scale investment deduction (KIA). The KIA applies to investments in E-bikes, or E-scooters. The amount of deduction depends on the total amount of investments within a year and amounts a maximum of 28% of the investment amount. The KIA does not require a sign-up at the RvO.
Example:
Suppose you buy an E-scooter for €3.000 (excl. VAT (value-added tax)). The year of purchase you will get the following extra deductions:
- MIA: 50% of €3.000 x 13.5% = €202,50
- Vamil: 50% of €3.000 x 75% = €1.125
- KIA: €3.000 x 28% = €840
Summed up, the total deduction is: €2.167,50.
Because of this deduction, you will pay less taxation. The amount of benefit depends on whether you are a businessman with income taxes or whether you have a company with limited liability and the valid tax rate. Suppose that you as businessowner
Municipal subsidies
In addition to the tax subsidy schemes, entrepreneurs can apply to a number of Dutch municipalities for a subsidy on the purchase or lease of an electric bicycle or scooter. In this way, the municipalities hope to improve the environment in the city.