1Bijtelling in a nutshell
2What is bijtelling?
If your employer provides a car you can also use privately, that private use is treated as salary: a notional amount (bijtelling) is added to your taxable income. It is based on the catalogue value: the original new price including options, VAT and BPM, as registered by the RDW, not what the car is worth secondhand today.
- 1Catalogue valuenew price incl. VAT and BPM
- 2× bijtelling %22%, or 18% for EVs up to the cap
- 3Added to incomeon your payslip
- 4Taxed at your top rate37.56% or 49.5%
3The 2026 rates
| Rate | On | |
|---|---|---|
| Petrol, diesel, hybrid, plug-in hybrid | 22% | The whole catalogue value |
| Fully electric | 18% / 22% | 18% up to €30,000, 22% on the rest |
| Hydrogen or integrated solar cells | 18% | The whole catalogue value (no cap) |
| Cars older than 15 years | 35% | The current market value instead of the catalogue value |
4A used EV keeps its first-year rate for 60 months
- 202112%, up to €40,000
- 202216%, up to €35,000
- 202316%, up to €30,000
- 202416%, up to €30,000
- 202517%, up to €30,000
- 202618%, up to €30,000
5The 500 km rule
If you keep a complete logbook (sluitende kilometerregistratie) proving that you drive less than 500 km privately per calendar year, no bijtelling applies at all.
| Business use | Private use | |
|---|---|---|
| Examples | Client visits, business trips | Holidays, shopping, visiting family |
| Commuting home to work | Yes: counts as business | — |
| A detour for private reasons | — | The extra kilometres count as private |
6What it really costs
| Added to income | Extra tax at 37.56% | Extra tax at 49.5% | |
|---|---|---|---|
| Petrol car, €45,000 | €9,900 a year | ≈ €3,718 a year (€310 a month) | ≈ €4,901 a year (€408 a month) |
| Electric car, €45,000, registered 2026 | €8,700 a year | ≈ €3,268 a year (€272 a month) | ≈ €4,307 a year (€359 a month) |
7Ways to lower it
8Company bikes and vans
7% of the retail price a year, also for e-bikes and speed pedelecs.
No bijtelling if the van is only suitable for transporting goods, or private use is prohibited and checked.
A business car in your own company has its own rules, with the same percentages.
9Common questions
Does a lease car change my benefits?
Yes, bijtelling raises your income, which can lower healthcare and rent allowance. See benefits (toeslagen).
Is the fuel card taxed separately?
No, fuel and maintenance paid by your employer are covered by the bijtelling.
Do I pay bijtelling while on holiday without the car?
Yes, bijtelling runs for as long as the car is available to you, unless the period is long and you hand it in.
Where does it show up?
On your payslip as a taxable amount, and in your tax return. See your payslip explained.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Werknemers: privégebruik auto van de zaak (in Dutch)
- Ondernemers: auto van de zaak, bijtelling, btw (in Dutch)
Ready to run your own numbers?
Bijtelling calculator