Addition and MRB car, road tax in 2014 and 2015

The aggregation, a key point for lease drivers. After all, we do not want to overpay for the car lease and every advantage is a nice bonus. The lower the aggregation, the better. Moreover, some vehicle models also another free road tax. Double benefit.

The aggregation

Addition is only applicable if you drive a company car, a lease car. The additional amount is paid for the benefit you in the car for private use and therefore means that you end up receiving less pay. The amount of the addition is heavily dependent on the car you drive. The more economical car, the lower the addition. The rules for the addition to be tightened further in the coming years.
For more information on the exemption from BPM, see the article: Cars with BPM exemption in 2014 and 2015, an overview

How much additional tax do I pay for my car in 2014 and 2015?

There are various categories of the addition; 4%, 7%, 14% and 20%, which are featured below. Fully electric cars benefit most. Because they fall into the category addition of only 4%.
Addition electric car in 2014, 2015
Addition petrol car in 2014, 2015
Addition diesel car in 2014, 2015

Car models with 4% addition in 2014 and 2015


  • Citroën C-Zero
  • Fisker Karma
  • Ford Focus Electric
  • Mitusbishi i-MiEV
  • Nissan Leaf
  • Peugeot iON
  • Renault Fluence
  • Renault Kangoo Maxi a.e.
  • Renault Twizy
  • Renault Zoe
  • Smart Fortwo Electric Drive
  • Tesla Model S
  • Volkswagen e-up
  • Chevrolet Spark EV

Car models with 7% addition in 2014 and 2015

  • BMW i3
  • Chevrolet Volt
  • Mitsubishi Outlander PHEV
  • Opel Ampera
  • Toyota Prius Plug-in Hybrid
  • Volvo V60 D6 Plug-in Hybrid

Car models with 14% addition in 2014

  • Fiat Panda TwinAir Turbo 80 CNG
  • Hyundai i20 1.1 CRDi
  • Kia Rio 1.1 CRDi
  • Lancia Ypsilon 0.9 TwinAir CNG
  • Lexus CT200h Hybrid
  • Peugeot 308 e-HDI
  • Porsche Panamera S E-Hybrid
  • Renault Clio dci 90
  • Renault Twingo at 1.5 eco ECO2
  • Seat Mii 1.0 EcoFuel
  • Skoda Citigo 1.0 CNG
  • Volkswagen Up EcoFuel
  • Toyota Auris Hybrid
  • Toyota Auris Touring Sports Hybrid
  • Toyota Yaris Full Hybrid
  • Volkswagen Golf 1.6 TDI BlueMotion
  • Seat Leon Ecomotive ST
  • Skoda Octavia Greenline
  • Peugeot 208 e-HDI
  • Audi A3-tron g
  • Audi A3 1.6 TDI Ultra
  • Mercedes-Benz S500 Plug-in Hybrid
  • Citroen C3 e-HDi 90
  • Citroen DS3 e-HDi 90

Car models with 14% addition in 2015

  • Peugeot 308 e-HDI
  • Seat Mii 1.0 EcoFuel
  • Skoda Citigo 1.0 CNG
  • Volkswagen Up EcoFuel
  • Mercedes-Benz S500 Plug-in Hybrid
  • Porsche Panamera S E-Hybrid
  • Toyota Yaris Full Hybrid

MRB exemption, motor vehicle tax, road tax in 2014 and 2015

For many vehicles, the motor vehicle tax exemption will expire on 01-01-2014. The government wants to encourage the purchase of a new generation of highly fuel-efficient cars so on. Only cars with CO2 emissions of up to 50 g / km receive another exemption from road tax in 2014 and 2015. This is much lower than for 2013, when a car with diesel up to 95 g / km of CO2 could emit and other vehicles up 110 g / km CO2. Many people will therefore sell their fuel-efficient cars because they are here in 2014 again have to pay road tax, which for a diesel car so soon means around ?? 1,000 in extra costs per year. However, this is also a plus, since the first generation of highly fuel-efficient cars is now available to the public that is looking for a fuel-efficient used cars.
Below is a list of car models that receive an exemption for ERA in 2014 and 2015;
  • Citroën C-Zero
  • Fisker Karma
  • Ford Focus Electric
  • Mitusbishi i-MiEV
  • Nissan Leaf
  • Peugeot iON
  • Renault Fluence
  • Renault Kangoo Maxi a.e.
  • Renault Twizy
  • Renault Zoe
  • Smart Fortwo Electric Drive
  • Tesla Model S
  • Volkswagen e-up
  • BMW i3
  • Chevrolet Volt
  • Mitsubishi Outlander PHEV
  • Opel Ampera
  • Toyota Prius Plug-in Hybrid
  • Volvo V60 D6 Plug-in Hybrid

The above data are subject to change, as car manufacturers will do anything to get their car to meet the new standards. Cars that at first did not qualify, so it may still be. In addition, the rules regarding aggregation can still be adjusted by the government.
Comments (1)
26-01-2018

Are there financial benefits, as lower bpm or similar, for the employer to bring forward an expiring lease at the end of February 2015 to 31-12-2014? For the employee, me bekend.Per January 2015 are in fact further tightened emissions standards that same car from 14% to 20% addition.