Calculator · 2026 and 2027

What does your company car cost from 2027?

Three taxes apply to a company car. You pay tax on the taxable benefit. Your BV pays the new employer levy and makes a VAT correction once a year. Enter a Dutch licence plate or the list price. You then see all three taxes, year by year, next to an electric car and a private car.

Short answerFrom 1 January 2027, every employer, including your BV, pays 12% of the list price per year. This is for every petrol, diesel or hybrid car that is also driven privately. Commuting counts as private use. Cars the company already had before 2027 are exempt until 17 September 2030 under current law. The cabinet proposes to extend this to 31 December 2030. Electric cars are exempt. For cars of 25 years and older, the levy is based on the market value. You also still pay tax on your own taxable benefit. This is 22% of the list price (18% to 22% for electric cars, 35% of the market value for youngtimers). Source: Tax Plan 2026, checked 5 September 2026.

Company car calculator: what your car costs from 2027

Rules 2026 and the measures already adopted for 2027. On Budget Day, 15 September 2026, the cabinet proposed new age limits for youngtimers: 17 years in 2027 and 20 years from 2028. Parliament still has to vote on them.
The RDW gives the list price, the date of first registration and the fuel.
€
2. First registered
3. Fuel
€
Leave it empty and the calculator estimates the value.
5. Is the car on the company before 1 January 2027?
A car on the company before 2027 is exempt from the employer levy until 17 September 2030 under current law. The cabinet proposes to extend this to 31 December 2030.
5b. Was the car already on the company in 2025?
This only applies to a car first registered in 2010. It then stays a youngtimer for all of 2026 (transition rule, decree of 12 February 2026).
6. Through a BV, or as a sole trader?
7. Less than 500 private kilometres per year, with a trip log?
€
km
In 2026 this car costs you, net,
…
Year by year
YearTaxable benefitYou, net per monthThe BV pays (levy)VAT correction
The alternatives, side by side (2027)
Three things to know
Email me this calculation
You receive the figures as you filled them in, with a link to this calculator.

A first estimate. The employer levy: 12% of the list price, on the market value for cars of 25 years and older; a trip log leaves it unchanged. Electric cars: 18% in 2026, 20% in 2027, 22% from 2028 on the first €30,000. Petrol, diesel and hybrid: 22% (25% for cars from before 2017). Youngtimers: 35% of the market value.

Frequently asked questions

What is the employer levy on company cars from 2027?
From 1 January 2027, an employer pays 12% of the list price per year for each petrol, diesel or hybrid car. A BV that employs its director is also an employer. The levy applies when the car is also driven privately. Cars the company already had before 2027 are exempt until 17 September 2030 under current law. The cabinet proposes to extend this to 31 December 2030. Electric cars are exempt. For cars of 25 years and older, the levy is based on the market value.
Can I avoid the employer levy with a trip log?
The levy stays, because for this levy commuting counts as private use. With a trip log, you can only avoid your own taxable benefit. For VAT, commuting is also private use, so the VAT correction stays. A trip log lets the business base it on the actual private kilometres and drop the fixed percentage of the list price.

The three taxes explained

The taxable benefit is a tax for you personally. Every month, a percentage of the list price is added to your income through your salary. You pay tax on it. The percentage is 22% for a petrol, diesel or hybrid car (25% for cars from before 2017). For an electric car, it is 18% in 2026 on the first €30,000. For a youngtimer of 16 years or older, it is 35% of the market value.

The employer levy is new, and your BV pays it. From 2027, the BV pays 12% of the list price per year for every petrol, diesel or hybrid car that is also driven privately. With this levy, the government wants more people to drive electric cars. Cars the company already had before 2027 are exempt until 17 September 2030 under current law. The cabinet proposes to extend this to 31 December 2030. For cars of 25 years and older, the levy is based on the market value. The levy also applies with a trip log, because commuting counts as private use.

The VAT correction is for the business. Once a year, in the last VAT return, the business pays 2.7% of the list price in the first five years. After that, it pays 1.5%. The business pays this because part of the VAT it deducted on fuel and maintenance was for private driving.

Read next

The Youngtimer Calculator for cars of 16 years and older, the director salary planner, and the director salary in 2026.

Free advice

Want our team to have a look?

We help you with your tax: salary, dividend and borrowing from your own company. Tell us where you stand or what you are planning. You get free advice on your next step.

Slide the puzzle piece into the gap We use this to check that you are a person.

Loading the puzzle…

Free of obligation. We only use your details to reply to you.

Holdwise Assistant
Knowledge on doing business in the Netherlands · based on the 2026 figures

You are chatting with our AI assistant. This is a computer program that answers automatically. Have a decision about your own situation checked by us.