Company car tax calculator

What is bijtelling?

Bijtelling is the amount added to your salary because you also use a company car privately. You pay payroll or income tax on that amount, so it is extra taxable income rather than a bill. For a car that is not older than 16 years and emits CO2 (a hybrid or plug-in hybrid too) it is 22% of the catalogue value per year (Wet op de loonbelasting 1964, art. 13bis, in force from 8 October 2026).

If you drive no more than 500 km privately per calendar year and can prove it, there is no bijtelling (Belastingdienst). Commuting counts as business use.

How much bijtelling do I pay for an electric car?

A fully electric car gets a lower percentage on the catalogue value up to a limit. The percentage of the year of first admission holds for 60 months; after that the rules of that time apply. Source: Belastingdienst, bijtelling for employees.

An electric car of €45,000 (first admitted in 2026) therefore costs 18% × €30,000 + 22% × €15,000 = €8,700 bijtelling per year, €725.00 per month gross. The law words this as 22% minus 4% of the value, with the reduction capped at €1,200 per year; that comes to the same thing. For hydrogen cars and cars powered entirely by integrated solar cells the reduced percentage applies to the full value.

What is the 60-month rule?

The bijtelling percentage that applies on the day of first admission holds for 60 months. The period starts on the first day of the month after the month of first admission. Belastingdienst example: first admission on 7 March, so the period starts on 1 April. For a first admission on 7 March 2026 the reduced percentage therefore runs from 1 April 2026 up to and including 31 March 2031. After that the rules of that time apply; we hold no verified legal text for the period after 2026. First admission means the first time on the road anywhere in the world, so for an imported used car part of the period may already be over.

What is the catalogue value?

The catalogue value is the original list price including VAT and BPM, including options fitted by the manufacturer or importer before registration (Belastingdienst, value of the car). Accessories a dealer adds later and a home charger do not count. None of the sources we found says explicitly whether delivery costs (rijklaarmaakkosten) count. Many price lists therefore print a separate ‘fiscal value’; use that if you have it. If you pick a new car above, we fill in that fiscal value when the price list gives it.

What does bijtelling cost net per month?

Net, the bijtelling costs the extra tax you pay on it, divided by 12. We show two methods.

Method 1 (accurate): tax on your income with the bijtelling minus tax without it, including the phase-out of the general tax credit and the labour credit. Method 2 (simple): bijtelling × the rate of the bracket your income falls in; if the bijtelling lifts you over a bracket edge, this method does not split the amount. 2026 box 1 rates below AOW age (Belastingdienst):

Example: with a gross yearly income of €60,000 and a bijtelling of €8,700, method 2 gives €272.31 per month. Method 1 comes to €365.89, because the tax credits phase out at this income and the bijtelling therefore costs more than the bracket rate alone suggests. In this income range the simple estimate therefore understates the real cost.

What changes after 2026?

According to the Dutch government, people with an electric car get a lower bijtelling through 2027. The ANWB states 20% for electric cars first admitted in 2027 and 22% from 2028; we could not check that against a legal text and do not calculate with it. For a new petrol or diesel car the employer pays a pseudo-final levy of 12% of the list price per year from 2027; that is not charged to the employee. See also the road tax calculator and the monthly cost of ownership.