Bijtelling auto van de zaak
Calculez l'avantage imposable (bijtelling) d'une voiture de société : 22 %, 18 % électrique jusqu'à 30 000 € (2026).
Data verified · July 2026
What exactly is the bijtelling on a company car?
It is the Dutch deemed-benefit rule of art. 3.145 Wet IB 2001: if you use a company car privately, a fixed percentage of its official list price is added to your taxable income every year. It is not a separate tax — the addition is taxed at your marginal income tax rate, so the net cost depends on your bracket.
Source: Wet IB 2001 art. 3.145; Belastingdienst (bijtelling privégebruik auto 2026). · updated 2026
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Everything about Bijtelling auto van de zaak
📋Overview+
Estimates the Dutch company car addition (bijtelling auto van de zaak) for the 2026 tax year: the taxable benefit added to your income when you drive an employer-provided or business car privately. Uses the 22 % standard rate, the 18 % reduced rate for fully electric cars first registered in 2026 up to the €30,000 list-price cap (locked for 60 months from first registration), and your marginal income tax rate to show the real annual cost — a key figure for expats negotiating a Dutch salary package.
💡 Best practices
- The bijtelling is based on the original Dutch list price, not on what your employer paid — a discounted or used car does not lower it (special rules apply only to cars over 15 years old).
- Commuting between home and your regular workplace counts as business mileage for the 500 km threshold.
- The tax cost shown equals bijtelling × marginal rate; a higher salary can push part of the bijtelling into the 49.5 % bracket.
📖User guide+
How to use this calculator
- 1
Enter the car's Dutch list price (cataloguswaarde, including VAT, BPM and factory options).
- 2
Indicate whether the car is fully electric.
- 3
Enter your marginal income tax rate (e.g. 0.37 or 0.495).
- 4
Read the annual and monthly bijtelling and the estimated yearly tax cost.
📚Glossary+
- Bijtelling
- The deemed taxable benefit for private use of a company car under art. 3.145 Wet IB 2001 — a fixed percentage of the list price added to your taxable income each year.
- Cataloguswaarde
- The official Dutch list price of the car when first registered, including VAT, BPM registration tax and factory-fitted options — not the price actually paid.
- Verklaring geen privégebruik auto
- A Belastingdienst statement declaring you drive at most 500 private kilometres per year, which stops the employer from withholding tax on the bijtelling.
ℹ️Sources & updates+
Last data update
July 2, 2026
Sources and references
Wet IB 2001 art. 3.145; Belastingdienst (bijtelling privégebruik auto 2026).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Bijtelling auto van de zaak
What exactly is the bijtelling on a company car?+
It is the Dutch deemed-benefit rule of art. 3.145 Wet IB 2001: if you use a company car privately, a fixed percentage of its official list price is added to your taxable income every year. It is not a separate tax — the addition is taxed at your marginal income tax rate, so the net cost depends on your bracket.
Which rates does this calculator apply?+
The 2026 rates: the standard rate is 22 % of the list price. Fully electric cars first registered in 2026 get a reduced 18 % rate, but only on the first €30,000 of list price; any value above that cap is taxed at the standard 22 %. Example: a €50,000 EV yields 18 % × €30,000 plus 22 % × €20,000 = €9,800 of annual bijtelling. The rate set at first registration stays locked for 60 months — a 2025-registered EV keeps 17 % (16 % for 2024) on the first €30,000.
Who has to pay the bijtelling?+
Any employee or director-shareholder (DGA) with a car made available by the employer, and any self-employed professional who keeps the car in business assets, once private use exceeds 500 kilometres per year. Home-to-work commuting counts as business mileage for this test. If you can prove 500 private kilometres or fewer, no bijtelling applies at all.
How is the bijtelling collected — payroll or tax return?+
For employees it runs through payroll: one twelfth of the annual addition is added to each month's taxable wage and wage tax (loonheffing) is withheld immediately, so you see the cost on every payslip. The amount then flows into your annual income tax return. Self-employed drivers add the bijtelling to their profit in the aangifte inkomstenbelasting instead.
Can I avoid the bijtelling as an expat with a company car?+
Only by keeping private use at or below 500 km per year. You request a 'Verklaring geen privégebruik auto' from the Belastingdienst and hand it to your employer, who then stops withholding on the benefit. The burden of proof is yours: keep a complete trip log (rittenregistratie), because a failed audit means back taxes plus a penalty.
What is the most common mistake with electric company cars?+
Assuming the 18 % reduced rate covers the car's entire value. The €30,000 cap means every euro of list price above it is taxed at 22 %, so the maximum saving is €1,200 of bijtelling per year (4 points × €30,000) no matter how expensive the EV. For premium electric cars, the effective rate sits much closer to 22 % than to 18 %.