The 2026 addition
- Standard: 22% of the original Dutch list price (including VAT and BPM) added to your taxable income per year.
- Fully electric: 18% over the first €30,000 of list price, and 22% over the rest. The EV advantage applies only to that first €30,000.
- Cars of 15+ years: the addition is calculated on the car's current market value, and the original list price is left out. This is the youngtimer scheme. For an older company car, the addition is often much lower.
The 500-kilometre rule
The addition is zero if you drive less than 500 km per year privately. You prove this with a complete and correct kilometre log. Employees also sign the "verklaring geen privégebruik" (a declaration of business-only use). Commuting counts as business use and holidays count as private use. The log must match the odometer.
Company car or private car?
You can also drive your private car for business and claim €0.25 per business kilometre. Which option costs less depends on the list price, your private kilometres and fuel use. Calculate it for each car, together with the other employer costs.
The rates are the same for everyone. The result for you depends on how your company is set up. You can have your structure checked against the 2027 figures in a written structure review.
Related articles
See also Company Car Tax in the Netherlands 2026 and The Dutch Youngtimer Scheme.