From 1 January 2025, big changes are coming for entrepreneurs who need to enter major cities with their commercial vehicles to deliver products or services. Several Dutch cities are set to introduce zero-emission zones. The aim is to reduce harmful pollutants. This means that petrol and diesel-powered vans and trucks will no longer be allowed to freely enter every city. These new rules are part of the national climate goals and are specifically designed to lower CO₂ emissions in urban areas.
So, what does this mean for you as an entrepreneur? We’re here to explain. In this article, we’ll dive into which cities are joining the initiative, how the transitional regulations work, what an emission class is, and what you need to consider when using your commercial vehicles across different cities.
Zero-emission zones are areas in Dutch cities where only commercial vehicles that produce no exhaust emissions are allowed to drive. These zones cover at least the city centre and often extend into surrounding neighbourhoods. Within these areas, only electric vehicles (EVs), hydrogen-powered vans, and other zero-emission vehicles are permitted. These ZE-zones apply only to commercial vehicles used for business purposes, such as vans and trucks.
If you're an entrepreneur with a diesel or petrol-powered commercial vehicle, then as of 2025, you’ll only be able to access areas outside of these zones. The goal of this measure is to improve air quality in cities. Additionally, the Netherlands has signed international climate agreements that accelerate this transition.
Currently, 16 municipalities in the Netherlands have already introduced a zero-emission zone. Another 12 municipalities and Schiphol Airport have either made the decision or are actively exploring implementation. In total, 29 municipalities are working on this. The exact start date of these zones varies by city—some are moving faster than others.
Cities are introducing zero-emission zones to reduce harmful emissions in high-traffic urban areas. More and more municipalities are planning to implement ZE-zones, and entrepreneurs need to prepare, as this will directly impact their daily routes and deliveries.
Wondering where these zero-emission zones will apply to your commercial vehicle? These zones are generally introduced in the largest Dutch cities. Here’s an overview of the cities that will have a ZE-zone in 2025:
Amersfoort
Amsterdam
Assen
Delft
The Hague
Eindhoven
Enschede
Gouda
Groningen
’s-Hertogenbosch
Leiden
Maastricht
Nijmegen
Rotterdam
Tilburg
Utrecht
Zwolle
So, which vehicles will be impacted by these new regulations? As of 1 January 2025, trucks and vans will no longer be allowed into inner cities unless they are zero-emission. This rule does not (yet) apply to passenger cars.
In some cases, there will be a transitional arrangement for entrepreneurs. This allows limited-time access to ZE-zones for existing diesel commercial vehicles, depending on emission class and vehicle age.
Euro 5: access allowed until 31 December 2026
Euro 6: access allowed until 31 December 2028
Tractor units (Euro 6): if less than 8 years old as of 1 January 2025 (i.e., first registered after 1 January 2017), access until 1 January 2030
Rigid trucks (Euro 6):
Registered between 1 January 2017 and 31 December 2019: access until 1 January 2028
Registered between 1 January 2020 and 31 December 2024: access until 1 January 2030
Only zero-emission or fully electric commercial vehicles will be allowed in environmental zones. Diesel and petrol vehicles will gradually be banned, depending on their emission class.
If you're already working on making your fleet more sustainable, now is the time to accelerate the process. The economic lifespan of combustion engine vehicles is decreasing, which will impact your depreciation model.
Commercial vehicles that are no longer allowed in ZE-zones will lose value, especially when being resold.
If you don’t yet have electric commercial vehicles, you’ll need to adjust your delivery routes to operate outside the zones. Consider setting up or using urban hubs or transfer points on the outskirts of cities. Also think about options like night-time deliveries, smaller vehicles, or working with zero-emission transport partners.
The Dutch government wants to encourage entrepreneurs to switch to electric driving. That’s why the MIA and VAMIL tax schemes are available. The MIA (Environmental Investment Allowance) and the VAMIL (Arbitrary Depreciation of Environmental Investments) are for businesses that pay income tax or corporation tax in the Netherlands. These schemes help reduce your taxable profits.
With the MIA, you can benefit from an investment deduction of up to 45% of the purchase amount, in addition to the regular investment deduction.
With the VAMIL, you can depreciate up to 75% of the investment costs at your own pace, which provides liquidity and interest benefits.
Your vehicle must be listed on the Environmental List (Milieulijst) and meet the specified criteria.
The vehicle must be new (not previously used).
Your investment must be €2,500 or more.
The tax benefit applies to both purchase and/or production costs.
With zero-emission zones coming in 2025, your vehicle routes are likely to change significantly. This requires forward thinking and smart adaptation. Start by mapping out your current fleet, including emission classes and first registration dates. This will help determine whether your vehicles qualify for transitional access.
It’s also smart to create a transition plan for replacing vehicles that will soon be banned. Temporary solutions like leasing an electric commercial vehicle can help bridge the gap. Or consider innovative logistics models, such as last mile delivery using smaller electric vehicles.
At BAS World, we’re here to help. Whether you’re looking for an electric van or truck, or just want expert advice, our team is ready to support you.\ View our range of electric commercial vehicles or contact us directly for tailored advice.
