If you use a company car (auto van de zaak) privately, the Belastingdienst adds part of its catalogue price to your taxable income. This is called bijtelling. You then pay income tax or payroll tax on it. If you can prove you drive no more than 500 km privately per calendar year, there is no bijtelling.
The percentage depends on the car's date of first registration. For cars first registered in 2026 (Belastingdienst):
| Car | Bijtelling 2026 |
|---|---|
| With CO2 emissions (petrol, diesel, hybrid, plug-in hybrid) | 22% |
| Fully electric | 18% up to €30,000 catalogue value, 22% on the part above |
That percentage is fixed for 60 months. For cars older than 16 years, 35% of the market value applies instead.
Why it matters when buying or selling
If you buy a used car as a company car, bijtelling is based on the original catalogue price, not on what you paid. A cheap used car can therefore still carry a high bijtelling. Ex-lease cars are often sold as a BTW-auto (VAT car). If in doubt, have an adviser look at your own situation.