What is the employer levy on company cars from 2027?

From 1 January 2027 an employer, a BV with its director included, pays 12% of the list price per year for every petrol, diesel or hybrid car that is also driven privately. Cars on the company before 2027 are spared until 17 September 2030; electric cars are outside it; cars of 25 years and older pay on the market value.

Does a trip log stop the employer levy?

No. Commuting counts as private use for this levy. A trip log only removes the taxable benefit for you and the VAT correction.

Company Car Calculator 2027: Taxable Benefit, Employer Levy and What You Pay

What does your company car cost from 2027?

Three taxes touch one car: the taxable benefit for you, the new employer levy for the BV, and the VAT correction once a year. Enter a Dutch licence plate or the list price and see all three, year by year, next to an electric car and a private car.

Short answerFrom 1 January 2027 every BV pays 12% of the list price per year for every petrol, diesel or hybrid car that is also driven privately (commuting counts). Cars on the company before 2027 are spared until 17 September 2030; electric cars are outside it; cars of 25 years and older pay on the market value. Your own taxable benefit stays: 22% of the list price (18% to 22% for electric, 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. Budget Day 15 September can change the youngtimer path.

Quick: your Dutch licence plate

The RDW gives the list price, the date of first registration and the fuel.

1. List price of the car (catalogue value, incl. VAT and bpm)

€

2. First registered

3. Fuel

4. Market value now (only needed for a car of 16 years or older)

€

Leave empty and the calculator estimates it.

5. Is the car on the company before 1 January 2027?

A car on the company before 2027 pays the employer levy only from 17 September 2030.

6. Through a BV, or as a sole trader?

7. Less than 500 private kilometres per year, with a trip log?

8. Your salary or other income per year

€

9. Business kilometres per year (for the comparison with a private car)

In 2026 this car costs you, net,

…

Year by year

Year	Taxable benefit	You, net per month	The BV pays (levy)	VAT correction

The alternatives, side by side (2027)

Three things to know

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A first picture. The employer levy: 12% of the list price, on the market value for cars of 25 years and older; the trip log does not stop it. 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.

The three taxes, in plain words

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

The employer levy is new and is the BV's: 12% of the list price per year, from 2027, for every car with an engine that is also driven privately. It is the government's push towards electric. Cars on the company before 2027 are spared until 17 September 2030; cars of 25 years and older pay on the market value; a trip log does not help, because commuting counts as private use.

The VAT correction is the business's: once a year, in the last VAT return, 2.7% of the list price in the first five years and 1.5% afterwards, because part of the VAT deducted on fuel and maintenance was for private driving.

What does your company car cost from 2027?

Company car calculator: what your car costs from 2027

The three taxes, in plain words

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