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 less 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 16 years or older, 35% over 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.
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.
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