Calculating private-use car addition in 2026
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
In 2026 the private-use addition is 22 per cent of the list price; for new fully electric cars 18 per cent up to € 30,000 and 22 per cent above, fixed for 60 months.
- Demonstrate no more than 500 private kilometres a year and the addition lapses entirely.
- For cars older than 16 years it is 35 per cent of the current value; up to and including 2025 that limit was 15 years.
- Commuting counts as business for the addition and does not count towards the 500 kilometres.
- A personal contribution for private use reduces the addition, and the addition never exceeds the actual car costs.
Do you have a company car and also use it privately? Then you pay an addition (bijtelling): an amount added to your income. How much depends on the list value and the type of car. This article explains how to calculate the addition in 2026.
What is the addition?
If you use a business car for more than 500 kilometres per year privately, the tax authorities see that as a form of income. A percentage of the list value is added to your income, and you pay income tax on it. If you drive no more than 500 kilometres privately, the addition lapses, provided you prove it with a watertight trip record.
Which percentages apply in 2026?
For petrol, diesel and hybrid cars the addition is 22% of the list value. For new fully electric cars a reduced rate of 18% applies over the first 30,000 euros of the list value, and 22% over the part above that. For cars older than 16 years, 35% of the current value applies.
A calculation example
Say in 2026 you drive a new electric car with a list value of 45,000 euros. Over the first 30,000 euros you pay 18% addition, that's 5,400 euros. Over the remaining 15,000 euros you pay 22%, that's 3,300 euros. In total 8,700 euros is added to your income; you pay income tax on that.
How long does the percentage apply?
The addition percentage that applies at the car's first registration stays fixed for 60 months. So if you register an electric car in 2026, you benefit from the reduced rate over the first 30,000 euros for five years, even though the rate for new cars rises in later years.
How to calculate it, step by step
The addition is a percentage of the list price: the new price including VAT and BPM at first registration, not what you paid for the car. For petrol and diesel cars it is 22 per cent; fully electric cars in 2026 sit at 18 per cent up to 30,000 euros and 22 per cent above. If you stay under 500 private kilometres you can avoid the addition; see the statement of no private use.
- For cars older than 16 years it is 35 per cent, but of the current value instead of the list price; up to and including 2025 that limit was 15 years. See a youngtimer in the business.
- The first-registration-year percentage holds for 60 months; afterwards the then-current rate applies.
- The addition never exceeds the actual costs the business incurred for the car.
- A personal contribution for private use is subtracted from the addition.
Worked example: a petrol car with a € 32,000 list price
- Addition per year: 22%
- € 7,040
- Added to your profit per month
- € 587
- Extra tax at around 37%
- around € 2,600 a year
Result: That is the price of private use of the company car. Demonstrate at most 500 private kilometres a year and the addition lapses entirely
Frequently asked questions
What is the addition calculated on?
On the list price: the original new price including VAT and BPM. What you paid, even second-hand, is irrelevant. Only for cars older than 16 years does current value count.
What are the addition percentages in 2026?
22 per cent for petrol, diesel and hybrid. Fully electric: 18 per cent up to a 30,000 euro list price and 22 per cent above. Older than 16 years: 35 per cent of current value.
How do I avoid the addition?
By showing with a complete trip log that you drive at most 500 private kilometres a year. One forgotten private trip can bring the whole log down. See keeping a mileage log.
Does the addition apply to a van?
Yes, unless the van is almost exclusively suited to carrying goods or stays behind a fence outside working hours. A fixed final levy exists for vans used interchangeably by staff.
Does my addition change after 60 months?
Yes. The first-registration-year percentage holds for 60 months; then the current rate applies. For electric cars from before 2026 that can mean an increase.
Does commuting count as private for the 500 kilometres?
No, commuting counts as business for the addition. The 500-kilometre limit concerns genuine private trips only, such as holidays and shopping.
Sources
- Private-use car addition 2026Belastingdienst · belastingdienst.nl
- Value of the car and the 16-year ruleBelastingdienst · belastingdienst.nl
- Requirements for the trip logBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
