Company Car Tax (Bijtelling)
Annual 2026 bijtelling addition to taxable income for private use of a company car, and the extra income tax it costs at your marginal rate.
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Open a step for the sum with your figures, what the step does, and what the Dutch terms mean.
Addition to your income (bijtelling)€ 8.700
What this step does: Private use of a company car counts as income: a percentage of the car's list price (catalogue value incl. BPM and BTW) is added to your salary each year, even though you receive no money.
An electric car keeps the rate of its first registration year for 60 months: 18% up to € 30.000.
Extra income tax€ 3.268
What this step does: Box 1 is the tax on income from work and your home. The income is cut into brackets and each slice is taxed at its own rate, so a raise never lowers your net pay through the brackets alone. Then the tax credits (heffingskortingen) are taken off the tax itself.
The bijtelling is added to your income, so the tax is the difference between Box 1 with and without it, at your own brackets.
- Why private use of a company car is taxedIf your employer provides a car you can also use privately (more than 500 km/year), the tax office treats that private use as a form of salary: you did not pay for the car yourself, so a notional amount (bijtelling) is added to your taxable income.
- The bijtelling percentageA fixed percentage of the catalog value is added to your income each year, regardless of how much fuel or electricity you actually use. Fully electric cars get a reduced rate up to a value cap; the amount above that cap uses the standard rate.
- It is taxed, not paid directlyThe bijtelling itself is not a bill. It simply raises your taxable income, so you pay extra income tax on it at whatever your marginal (top) rate is, which is what this calculator estimates.
- Avoiding it entirelyIf you keep a sluitende kilometerregistratie (a complete logbook) proving private use stays under 500 km/year, no bijtelling applies at all. This is a common way employees with mostly business use avoid the addition.
- How it worksIf you may also use your company car privately for more than 500 km a year, a percentage of its catalogue value (bijtelling) is added to your taxable income. In 2026 that is 22% for a petrol or diesel car. For an electric car registered in 2026 it is 18% on the first €30,000 of the catalogue value and 22% on the rest, and that rate is fixed for 60 months. You pay income tax on the bijtelling at your own rate.
- A worked exampleAn electric car with a catalogue value of €45,000 and a salary of €60,000: the bijtelling is 18% of €30,000 plus 22% of €15,000, together €8,700 a year. At your rate that is about €272 a month extra tax. The same car with a petrol engine: 22% of €45,000 is €9,900 a year, about €310 a month.
Frequently asked questions
Does the bijtelling rate change over the years I own the car?
For electric cars, no: the rate and cap are fixed for 60 months from the first-registration date, which this calculator now looks up automatically. Once those 60 months pass, it switches to whatever the current year's rate is. The standard (non-electric) rate has stayed flat regardless.
What about a plug-in hybrid?
Plug-in hybrids, and any non-fully-electric car, use the standard rate on the full catalog value. Only fully electric and hydrogen/solar-cell cars get the reduced EV rate.
Sources: belastingdienst.nl (bijtelling privégebruik auto) | rdw.nl (cataloguswaarde)
2026 rates: 22.0% standard, 18.0% for fully electric cars up to a €30.000 catalog value (22.0% above that). The EV rate/cap actually used below is looked up for the car's first-registration year and locked for 60 months, per the "Result" section. Hydrogen and integrated-solar-cell cars get the reduced rate uncapped, which isn't modeled here. Assumes private use exceeds 500 km/year, so bijtelling applies at all.