Term · Income tax
Private use addition (bijtelling)
An amount added to your profit or salary if you also use a company car privately. In 2026, the addition is usually 22% of the list price per year, with a lower percentage for electric cars.
You do not pay the addition if you can prove that you drive no more than 500 private kilometres a year, for example with a complete trip log.
For a new electric car in 2026, 18% applies to the first €30,000 of the list price and 22% to the remainder. The percentage stays the same for 60 months from the car's first registration.