It has been in the air for a while, but now it is officially game over: plug-in hybrids will be completely unplugged from a tax perspective as of 1 January 2026.

No deduction, no benefits, no transition arrangement left. Any company still hoping to squeeze one last tax win out of a PHEV has… little time. Very little time.

Why does this matter so much?

Because the tax authorities have always viewed PHEVs as bridge technology towards full electric. Not as the end station. And that bridge is disappearing. Hard.

What matters isn't delivery, but order date. The date of your signature determines your tax fate.

The reality in numbers (simple, clear, harsh)

PHEV ordered & delivered before 31 December 2025

2025:

• 75% deduction on the car

• 75% deduction on electricity

• 50% deduction on fuel

2026: 50% on everything
2027: 25% on everything
2028: 0%

PHEV ordered in 2025, delivered in 2026

2026: 50% deduction
2027: 25% deduction
2028: 0%

PHEV ordered from 1 January 2026

• 0% deductibility

• Yes, for used cars too.

• Yes, immediately.

• Yes, really 0%.

That makes switching to a PHEV from 2026 as tax-attractive as a sauna in the Sahara.

There's no escaping it: all costs are phased down together: purchase, leasing, electricity, fuel. From 2026, as a company you bear the full cost yourself. No tax plaster, no consolation prize.

And then there's the CO₂ contribution…

As if that weren't enough, the solidarity contribution also gets a bodybuilding regimen:

• 2025: x2.75

• 2026: x4

• 2027: x5.5

And on top of that, there's the annual indexation that spontaneously gives your accountant a migraine.

Order a PHEV in 2026?
Then you fall immediately into the highest rate.
It's as if the tax office is saying: “You can still buy it… but you're going to feel it.”

The verdict: the clock is ticking mercilessly

For companies still hoping to salvage some tax optimisation:

• Stock cars are still worth their weight in gold

• Used PHEVs likewise

• The deadline? 31 December 2025.
  After that, your financial advantage turns into a fossil.

The window is closing, and it's closing fast.
Anyone still wanting to make a move has literally only a few weeks left.

AutoNext Take

The government is now definitively pushing PHEVs off the shelf. Not because they're bad, but because they've played their part.

From 2026 it's simple: fully electric or all in against the taxman.