For a petrol or diesel company car, bijtelling in 2026 is 22% of the catalogue value per year. An electric car first registered in 2026 pays 18% on the first €30,000 and 22% on the rest. On a €45,000 EV that is €8,700 of extra taxable income, costing about €270 a month for someone in the 37.56% bracket.
What is bijtelling?
If your employer gives you a company car and you drive it privately for more than 500 km a year, the Belastingdienst treats the private use as a taxable benefit. That benefit is called bijtelling and is added to your taxable salary as a percentage of the car’s catalogue value (the original list price including BTW and BPM). The bijtelling is not what you pay. It is the extra income you pay tax on, so the real cost is the bijtelling multiplied by your marginal tax rate.
Bijtelling percentages by car type
| Car | Rate |
|---|---|
| Petrol, diesel, hybrid, plug-in hybrid | 22% of catalogue value |
| Fully electric, first registered 2026 | 18% up to €30,000, 22% above |
| Fully electric, first registered 2025 | 17% up to €30,000, 22% above |
| Fully electric, 2023 or 2024 | 16% up to €30,000, 22% above |
| Fully electric, first registered 2027 | 20% up to €30,000, 22% above (planned) |
| Hydrogen and solar-cell cars | Same reduced rate on the full value |
| Youngtimer (15+ years) | 35% of market value |
The percentage you get on the day of first registration stays with that car for 60 months, even if the rules get stricter. From 2028 the reduced rate for electric cars disappears altogether, which is why a car registered late 2027 is better than one a year later. The discount also applies if you buy through your own business, not just on an employer lease.
An EV versus a petrol car
With a €45,000 catalogue value, an EV from 2026 has a bijtelling of €8,700 per year. An equivalent petrol car at 22% comes to €9,900. The difference is €1,200 of taxable income a year, which at a 37.56% marginal rate is about €450 saved in tax. The saving is smaller than people expect, because the reduced rate covers only the first €30,000. In 2025 it was more worthwhile, and with a €70,000 EV the discount hardly moves the needle.
How to lower the bill
- Make an own contribution. Every euro you pay yourself to your employer reduces the bijtelling euro for euro.
- Drive less than 500 km privately and document it in a trip register, which removes bijtelling entirely, although it is a lot of admin.
- Compare against a lease you pay yourself with the private lease calculator, or look at business leasing with the operational lease calculator.
The extra income also feeds through to your net pay, so see how it changes your take-home with the Netherlands salary calculator, and how it affects mortgage capacity in the maximum mortgage calculator.
How to use this calculator
- Fill in the car’s catalogue value, the price list value including BTW and BPM.
- Select the car type and the year of first registration, because the rate is fixed for 60 months.
- Add your gross salary to find your marginal tax rate.
- Read the yearly bijtelling and the monthly tax cost.
Key figures at a glance
| Standard rate | 22% of catalogue value |
|---|---|
| EV rate 2026 | 18% up to €30,000 |
| EV rate 2027 | 20% up to €30,000 (planned) |
| EV rate from 2028 | 22% on everything |
| Fixed period | 60 months from first registration |
| Private use threshold | More than 500 km per year |
Frequently asked questions
Multiply the catalogue value by the bijtelling percentage, then multiply by your marginal tax rate to see the tax cost. Your own contribution reduces the bijtelling before the tax is applied.
18% on the first €30,000 of the catalogue value and 22% on the part above that, for cars first registered in 2026.
No. The rate that applies at first registration is locked in for 60 months, and that is true for the car, not for the driver.
A car at least 15 years old, where bijtelling is 35% of the market value instead of the catalogue value.
Only if you can show, with a trip register, that you drove 500 km or less privately. Without proof, bijtelling applies in full.