A plug-in hybrid (PHEV, plug-in hybrid electric vehicle) has a petrol or diesel engine plus an electric motor with a battery you charge from a plug. You drive short trips electrically; on longer trips the combustion engine takes over. That is the difference with a regular hybrid, which you do not charge yourself.
Why it matters when buying or selling
- Road tax 2026: PHEVs emitting up to 50 g/km CO2 still got a 25% discount on road tax (MRB) in 2025. Since 2026 that discount is 0%: you pay the full rate, based on weight, fuel type and province.
- Company car tax: a PHEV has CO2 emissions, so it falls under the standard bijtelling of 22% (cars first registered in 2026).
- Subsidy: the closed SEPP subsidy only applied to fully electric cars, not hybrids.
- Charged or not: a PHEV is mainly economical if you charge it often. Ask the seller how the car was used and have the battery checked (SoH).
Work out what you will actually pay with the road tax calculator.