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.
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.
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