Ayvens report shows taxation reshaping fleet electrification strategies

Ayvens has released its European Mobility Guide 2026, revealing that taxation and regulation are now the most influential factors shaping fleet electrification strategies across Europe as electric vehicles move firmly into the mainstream.

The latest edition of the annual guide provides a country-by-country analysis of electrification trends across 30 European markets, drawing on Ayvens’ operational data and fleet expertise to assess how businesses are adapting to the next phase of the EV transition.

According to the report, the availability of battery electric vehicle (BEV) models is no longer a major limiting factor for fleets. Instead, fiscal policy, total cost of ownership (TCO), charging infrastructure and regulatory frameworks are increasingly determining the pace of adoption.

To reflect this shift, Ayvens has introduced a revised EV maturity scoring system for 2026, assessing countries across five pillars: EV adoption, charging infrastructure, taxation and regulation, BEV versus ICE total cost of ownership, and electricity sustainability.

Based on these criteria, countries are classified as Developed, Transitioning or Emerging EV markets.

The report found that Northern and Western European countries continue to lead the transition. Norway ranked as Europe’s most mature EV market with a score of 93 out of 100, followed by Belgium at 78 and Netherlands at 74.

Ayvens said these markets benefit from favourable taxation systems, established charging infrastructure and strong BEV economics.

France was also identified as a developed market, achieving a score of 65 out of 100. The report highlighted that BEVs in France now offer a lower cost per kilometre than internal combustion engine vehicles, at €0.33/km compared with €0.41/km, helping strengthen the business case for fleet electrification.

In contrast, Southern and Eastern European markets continue to progress more gradually. Italy scored 54 out of 100 and Spain scored 53, reflecting slower progress in areas including charging infrastructure, taxation frameworks and EV adoption.

The guide also highlighted the growing importance of fiscal policy in fleet decision-making, noting that governments across Europe are increasingly replacing broad EV subsidies with longer-term taxation mechanisms and stricter penalties for high-emission vehicles.

Ayvens said fleet managers are therefore placing greater emphasis on aligning vehicle procurement strategies with evolving tax rules, benefit-in-kind policies and wider EU regulatory developments.

The report found that BEVs are now cost competitive with ICE vehicles across most Northern and Western European fleet segments, while countries such as Portugal are emerging as particularly attractive markets for EV running costs.

However, the report noted that cost competitiveness remains more challenging in parts of Eastern Europe, where ICE vehicles still retain lower upfront and operating costs.

Charging infrastructure deployment has also accelerated significantly, with more than 1.2 million public charging points installed across Europe by the end of 2025. Despite this growth, Ayvens said charging accessibility and infrastructure density still vary widely between countries, contributing to uneven confidence levels and continued range anxiety among drivers.

“In a context marked by economic pressure and evolving policy landscapes, those factors have become decisive levers in fleet strategies.

“With our 2026 Mobility Guide, we provide fleet managers with a clear, fact-based understanding of local realities, empowering them to make confident, forward-looking decisions and adapt their electrification roadmaps across Europe.”