Bijtelling as a concept: what it is and what we deliberately do not calculate

Bijtelling (the Dutch benefit-in-kind charge for a company car) is a frequently asked-about concept, but it is a tax calculation with a reference date and person-dependent factors. This guide explains what the concept covers and why we deliberately do not work it out for you. We give no tax advice.

What bijtelling is as a concept

Bijtelling is the amount added to taxable income for the private use of a company car. It is usually expressed as a percentage of the fiscal value (generally the list price including options and VAT/registration tax) over a number of years. The percentage applied depends on the regime in force at the moment of first registration, with a deviating percentage or a partial base for EVs in some years (Belastingdienst methodology; reference-date dependent, indicative). For a given car the percentage stays, in principle, tied for a fixed period to the moment it was assigned, not to the current tax year.

That last point causes much confusion. A percentage that applied at first registration usually runs on for a number of years, even if the rules change afterwards. Two identical cars with a different date of first registration can therefore carry a different bijtelling percentage. For EVs a lower percentage or a partial base up to a certain threshold amount was applied in a number of years; above that amount the regular percentage applied again (Belastingdienst methodology; varying by reference date and model year, indicative). The exact percentages, thresholds and durations belong to the reference date and are set out in the official rules, not in a rule of thumb.

Which numbers go into it

A bijtelling amount bundles several variables:

• the fiscal base (list value plus options, rule-dependent)
• the percentage and any EV reduction in the applicable regime, with a reference date
• the period the regime stays fixed to that vehicle
• the personal tax rate, which lies outside the car data

An amount without a reference date, regime and the assumption about the income rate is not comparable to another amount.

The fiscal base is moreover not simply the list value. Options, accessories and the way VAT and registration tax sit in the base can differ case by case, and for an imported or young used car separate rules apply again (Belastingdienst methodology; indicative, consult the official explanation). A seemingly small difference in the base carries through into every year of the term. That is why a round percentage without that substantiation says little about what someone actually pays in bijtelling.

Why we do not calculate

We offer no bijtelling calculator and do not ask for income. There are two reasons for this:

• Substantive: the outcome depends on personal tax circumstances and on rules that change per reference date. A figure without that context would suggest false precision.
• In principle: a personal financial or tax outcome, or a “for you” amount, falls outside what this specs catalogue does. We describe the concept and the numbers that go into it; we leave the calculation and the advice to the Belastingdienst and a tax adviser.

What we do show is the list price per trim where it is reliably fixed, as a spec fact with a source, not as the base for a calculation. Where a reliable figure is missing, it reads n/a.

The same applies to variants on the question: a lease amount, a monthly-cost indication or a “what does this company car cost you net” outcome. Those are financial calculations with person-bound input, and we deliberately do not offer them, not even as a handy by-product. The line is not drawn at the form but at the outcome: a personal financial or tax figure belongs with a tax adviser and the Belastingdienst, not with a specs catalogue. Owner forums and trade media often discuss bijtelling with worked examples; that can be useful background, but it remains their arithmetic with their assumptions, labelled and dated.

Indicative, no tax advice. Bijtelling follows from the rules in force on the reference date and your personal situation. Consult the Belastingdienst and a tax adviser.

Carry on with the data: view a model page with the list price and source lines, search specifically via the search engine with filters, look the concept up in the glossary or read the guide reading residual value.