In December 2025, the European Commission presented a proposal for a regulation on clean corporate vehicles, which aims to accelerate the transition of corporate fleets to emission-free and low-emission vehicles. The proposal envisages setting binding targets for the share of these vehicles in new registrations of company cars and light commercial vehicles, with a view to 2030. At the same time, it leaves Member States the flexibility to choose specific instruments to achieve these objectives, whether in the form of tax measures, incentives or other support mechanisms. In the Czech environment, there have been comments that such an approach is inappropriate – too regulatory, with the risk of jeopardising competitiveness and increasing the administrative burden for businesses.
Czech electric vehicle market: rapid growth, low percentage
At Grant Thornton, we deal with electromobility primarily from the perspective of charging infrastructure operators. The Czech market for electric vehicles is still lagging behind the European average, but it is one of the fastest growing in the EU. The share of electric cars in new registrations reached approximately 5.6% in 2025, while the EU average reached 17.4%. As of 31 December 2025, more than 57.5 thousand battery electric passenger cars¹ were registered in the Czech Republic. In addition to new cars, imports of used cars are also growing – in 2025, 8.5 thousand used battery electric passenger cars were imported into the Czech Republic, which represents a more than twofold year-on-year increase1.
From a national perspective, the development of electromobility and infrastructure is framed by the National Action Plan for Clean Mobility (NAP CM), with the vision of having 250,000 electric vehicles in operation by 2030. The document provides for investment support for the construction of public and corporate charging stations, financial incentives and coordination of infrastructure development with the capacity of the distribution system, which is becoming a strategic factor for sustainable development of charging.
Current public infrastructure capacity
There are currently more than 3,600 public charging stations in operation in the Czech Republic with more than 6,400 charging points. In terms of public infrastructure, the Czech Republic is currently oversized in relation to the current number of electric vehicles.
According to European calculations, the current public charging infrastructure in the Czech Republic is designed to serve approximately 100,000 electric vehicles, which significantly exceeds the current number of electric vehicles operating on Czech roads. In terms of current demand, the existing network of public charging points therefore provides sufficient capacity. However, in view of the expected growth of electromobility, it is necessary to continue its further development, both by the state, including through the Operational Programme Transport III, and by private operators.
Strategic necessity of own infrastructure: ESG and economic benefits
A critical variable in this debate is the way corporate fleets are used and the corresponding recharging needs. It is still unclear whether the public network will be ready in time to cover all the needs of corporate fleets, especially in industrial zones, logistics centres, and outside urban agglomerations (as evidenced by cases from abroad, where electromobility is more developed).
The type of operation of the company fleet plays a crucial role. Companies with fewer vehicles that operate in a predominantly urban environment can rely on a public network supplemented by basic wallboxes. On the other hand, businesses with intensive or shift-based operations, such as delivery services or service fleets, need reliable and fast charging, often on site or at the depot. For these companies, building their own infrastructure is becoming a strategic necessity – not only for operational security, but also for cost optimization, for example through integration with photovoltaics or battery storage. This trend is matched by increasing legislative requirements for the construction of new sites. As of 2025, the new Building Act No. 283/2021 Coll. (Section 167(e)) requires the installation of chargers in non-residential buildings with a larger parking capacity.
The in-house charging infrastructure combined with the fleet operating model allows companies to effectively manage energy consumption, take advantage of more favourable tariff bands and transparently demonstrate environmental impacts. These indicators are relevant in the context of the ongoing ESG and sustainability reporting requirements in the EU, where the CSRD and related European standards emphasise transparency of environmental data.
Hybrid model as a rational solution
In our view, it is risky for some corporate fleets to rely primarily on public charging infrastructure in the five to ten-year horizon, especially given the specific operational needs and location of these fleets. Although the European legislation (AFIR) envisages further development of the public charging network, its expansion is primarily focused on main traffic routes and transit traffic, not on the needs of depot and on-site charging of corporate fleets. The rational solution is a hybrid model – a combination of a public network and companies’ own non-public charging points on the premises, which ensures operational flexibility and reduces the risk of future dependence on external infrastructure.
In most cases, electric vehicles in Europe are currently charged at home or at work, as confirmed by long-term data from the International Energy Agency (IEA). This is usually more convenient and cost-effective for the user than relying solely on public charging stations. Public charging is thus used especially for longer journeys or in the absence of own infrastructure.
From the point of view of Czech companies, especially industrial companies and other entities, it is therefore advisable to think of their own charging infrastructure not as an isolated investment, but as part of a long-term corporate mobility and sustainability strategy.
Grant support: state of situation
The subsidy support for the purchase of electric vehicles in the Czech Republic, which could have facilitated the transition of companies to emission-free vehicles, was exhausted in October 2024 and there is currently no nationwide subsidy programme aimed at the purchase of personal electric vehicles for companies. However, in February 2026, a targeted TRANScom subsidy call was announced for businesses operating road freight transport, supporting the replacement of conventional vehicles with N2 and N3 electric trucks and associated non-public charging stations with a total allocation of CZK 960 million.
Experience from abroad shows that countries are gradually moving away from across-the-board support for the purchase of electric vehicles and replacing it with a combination of tax breaks, targeted incentives and infrastructure support. After years of large-scale financial support through the Umweltbonus programme, Germany ended its national subsidy programme in 2023 and is now relying on targeted instruments, in particular tax benefits relevant for corporate fleets and socially oriented incentives for households. France, on the other hand, maintains a system of support for the purchase of electric vehicles for lower income households, with direct subsidy support currently not applicable to legal entities, and the corporate sector supported more by indirect instruments.
This development confirms that support for electromobility is gradually shifting across Europe from across-the-board subsidies for passenger vehicles to targeted programmes, tax instruments and infrastructure investments.
Taxes and low-emission vehicles
Since 2022, there has been a fundamental change in the law on road tax in the Czech Republic. The road tax has been completely abolished for cars and vans up to 12 tonnes, regardless of emission parameters. Today, the tax applies only to trucks over 12 tons and their trailers. For these vehicles, the rate is based on the number of axles and weight, not the emission class. Low-emission or zero-emission vehicles therefore do not benefit from any special advantages under the road tax – the main relief is that cars and light commercial vehicles (including electric cars) are not subject to the tax at all.
- If an employer provides an employee with a company car for private use, this is considered non-monetary income, which is added to the employee’s salary. From 2024, three rates apply depending on the emission category of the vehicle:
Emission-free vehicle (electric car, hydrogen): 0.25% of the entry price of the vehicle including VAT for each month,
Low-emission vehicle (e.g. plug-in hybrid): 0.5% of the entry price of the vehicle,
A classic vehicle: 1% of the entry price of the vehicle.
The minimum amount is CZK 1,000 per month, even if the calculation comes out lower. This benefit is also subject to social security and health insurance contributions.
In addition to tax relief on the private use of company cars, companies can take advantage of extraordinary depreciation on zero-emission vehicles. Electric cars can thus be written off within 24 months. The advantage lies in a faster reduction of the income tax base, which improves the cash flow of the company and the return on investment in electromobility.
