Company-car tax (bijtelling)
A fiscal addition to income for private use of a company car; explained here only factually.
Company-car tax (bijtelling) is the amount the Tax Administration (Belastingdienst) adds to taxable income when an employee or entrepreneur also drives a company car privately. It is not a cost you pay but an increase of the income on which tax is levied. The addition is expressed as a percentage of the fiscal value (usually the list price) of the car.
The percentage and any reductions for zero-emission cars differ per year of first registration and are adjusted periodically by the legislator; threshold amounts and transitional arrangements sometimes apply. Which regime applies to a specific vehicle depends on the date of first registration and the rules in force in that year.
On this site we explain bijtelling solely as a concept. We do not compute amounts, do not ask for income, and make no statement about what is advantageous for you. For the percentage and the current conditions in your situation the Tax Administration (Belastingdienst) and an independent tax adviser are the source; consult them with the correct reference date.
See also: MRB (vehicle road tax), BPM, Residual value & value retention, Residual-value curve
Source: Concept explanation; rates/conditions: Tax Administration (Belastingdienst), per reference date. Not tax advice
No tax or financial advice. Every figure shows its source and reference date. Always compare with an independent adviser and the official source.