ISV on an imported plug-in hybrid (2026): when it pays 25% and when it pays it all
A plug-in hybrid can pay a quarter of the ISV, but only if it meets the required range and CO₂. Ordinary hybrids get no reduction at all. Here are the rules and what they do to the final price.
Short answer
A plug-in hybrid pays 25% of the ISV if it has an electric range of at least 50 km and official CO₂ below 50 g/km (80 g/km if Euro 6e-bis). Plug-ins first registered in another EU country between 2015 and 2020 need only 25 km of range, with no CO₂ limit. A 2021 BMW 330e pays about 528 € with the reduction and 2 114 € without it. Ordinary (non plug-in) hybrids pay the full ISV.
The rules by type of hybrid
| Type | Condition | ISV payable |
|---|---|---|
| Plug-in hybrid | Electric range of 50 km or more and CO₂ below 50 g/km (80 g/km if Euro 6e-bis) | 25% |
| Plug-in first registered in another EU country in 2015–2020 | Electric range of 25 km or more, no CO₂ limit | 25% |
| Ordinary or mild hybrid | Would need over 50 km of electric range and CO₂ below 50 g/km, which these cars do not reach | 100% |
| Plug-in that fails the condition | Range below the minimum or CO₂ above the limit | 100% |
| Fully electric | — | Exempt |
Legal basis: ISV Code art. 8. The age reduction (10% to 80%) applies afterwards, as for any used car from the EU.
Worked examples (2026 tables)
Our engine's figures on 14 November 2026.
| Car | With the plug-in reduction | Without it |
|---|---|---|
| BMW 330e, 06/2021, 38 g/km WLTP | 528 € | 2 114 € |
| Mercedes E 300 de, 06/2020, 41 g/km WLTP | 410 € | 1 638 € |
| Mercedes C 350e, 05/2015, 54 g/km (2015–2020 rule) | 204 € | 817 € |
| Toyota Yaris 1.5 Hybrid, 06/2020 (ordinary hybrid) | — | 753 € |
The C 350e has CO₂ above 50 g/km, but because it was first registered in another EU country in 2015, 25 km of range is enough.
We confirm whether your plug-in qualifies
What to confirm before buying a plug-in
Many used plug-ins come from the Netherlands and Germany: see importing from the Netherlands and importing from Germany.
Mistakes that cost hundreds to thousands of euros
- Counting on 25% for a plug-in with under 50 km of range (outside the 2015–2020 rule).
- Treating a Toyota, Lexus or other ordinary hybrid as a plug-in.
- Using the range from a press test instead of the type-approved one.
- Forgetting that the hybrid and age reductions stack: a new plug-in still pays a lot more than an 8-year-old one.
What we do for you
We confirm in the car's papers whether the plug-in qualifies for 25%, work out the ISV, IUC and on-the-road cost, and handle registration. See also registering an imported car.
We confirm whether your plug-in qualifies
Frequently asked questions
How much ISV does a plug-in hybrid pay in 2026?
25% of the normal ISV, with an electric range of at least 50 km and official CO₂ below 50 g/km (80 g/km if Euro 6e-bis).
The age reduction then applies. A 2021 BMW 330e pays about 528 €.
Does an ordinary hybrid get an ISV reduction?
In practice no.
The 60% reduction needs over 50 km of electric range and CO₂ below 50 g/km, which ordinary and mild hybrids do not reach. They pay the full ISV.
What is the 2015–2020 plug-in rule?
A plug-in first registered in another EU country between 2015 and 2020 gets the 25% with at least 25 km of range and no CO₂ limit.
That is why a 2015 Mercedes C 350e pays about 204 €.
What changes with Euro 6e-bis?
For plug-ins approved to Euro 6e-bis, the CO₂ limit for the 25% rises from 50 to 80 g/km.
The minimum range stays at 50 km.
Where do I find the official electric range?
In the certificate of conformity and the car's type-approval data.
For a Dutch car, the public register by plate helps confirm the technical data.
Does an electric car pay ISV?
No.
A fully electric car is exempt from ISV and IUC.
Read next
We confirm whether your plug-in qualifies
Choose plug-in hybrid and enter the range.