Bijtelling Calculator 2026 for the Netherlands
Calculate your netto bijtelling — what a company car (auto van de zaak) really costs you per month under the 2026 Dutch rules, including the EV discount, the 60-month rule and the tax-credit phase-outs every other calculator skips.
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Calculator
Your company car
Describe the car and your pay.
Two required fields to start; everything else is a sensible, editable assumption. The result updates as you type.
The car
22%The standard rate over the full catalog value. Hybrids get no discount — only zero-emission cars do.
Pay & tax
Fine-tune the model
Special cases. The defaults reflect the most common situation: a salaried employee below the AOW age with standard tax credits.
Your result
What the car really costs you.
Enter the catalog value and your salary
The two highlighted fields are all the model needs. Your marginal tax rate makes the difference, so there are no fabricated numbers before you type.
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Transparent by design
A bijtelling calculator that shows its working.
If you can drive a company car privately for more than 500 km a year, a percentage of its catalog value is added to your taxable income: the bijtelling. This calculator applies artikel 13bis Wet LB 1964 with the 2026 Belastingplan changes exactly, then runs the 2026 payroll maths — including both tax-credit phase-outs — so you see the netto bijtelling, not just the percentage.
Netto bijtelling formula
Netto bijtelling = the bijtelling percentage of the catalog value, taxed at your true marginal rate — bracket rate plus the phase-out of the algemene heffingskorting and arbeidskorting. Example: a €45,000 petrol car at a €60,000 salary adds €9,900 of taxable income; at the true marginal rate of 50.5% that is about €416 net per month.
Official 2026 parameters
Bijtelling percentages, box 1 brackets and both tax credits come straight from the 2026 statutes and Belastingdienst tables — every value is listed below with its source.
Marginal, not average
The model computes your payroll twice — with and without the addition — and shows the difference. That is your true marginal burden, which is what the car actually changes.
Credits change everything
Between roughly €46,000 and €78,000 of income, the phase-out of the algemene heffingskorting (6.398%) and arbeidskorting (6.51%) stack on top of the 37.56% bracket — a true marginal rate above 50%. Calculators that use the bracket rate alone underestimate your cost by a quarter.
Every 2026 parameter, with its source
These are the statutory values the model uses. Nothing is tuned or estimated — if a value changes, the methodology note below records the review.
| Parameter | 2026 value | Legal basis |
|---|---|---|
| Standard bijtelling rate | 22% of the catalog value | Artikel 13bis Wet LB 1964 |
| Electric car discount (DET 2026) | 18% up to €30,000, 22% above | Belastingplan 2026 (amendement) |
| Rate fixation period | 60 months from the first of the month after DET | Artikel 13bis Wet LB 1964 |
| Youngtimer regime | over 16 years: 35% of market value (2027: over 25 years) | Belastingplan 2026; besluit 2026-2493 |
| Box 1 tariff (below AOW age) | 35.75% to €38,883 · 37.56% to €78,426 · 49.50% above | Belastingdienst, tarieven 2026 |
| Algemene heffingskorting | max €3,115, −6.398% above €29,736 | Belastingdienst, heffingskortingen 2026 |
| Arbeidskorting | max €5,685, −6.51% above €45,592 | Belastingdienst, tabel arbeidskorting 2026 |
| Employer pseudo-eindheffing (fossil cars) | 12% of catalog value per year, from 2027 | Belastingplan 2026 |
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The rules that set your number
Six rules decide what a company car costs you.
Dutch company-car taxation is a small set of flat-rate rules with sharp edges — the registration date, the car's age and your salary band often change the outcome by thousands of euros a year.
The standard 22% rule
Private use of a company car adds 22% of the Dutch catalog value to your taxable income every year. The catalog value at first registration counts — discounts, lease rates and used-car prices do not change it.
The electric discount, shrinking
EVs first registered in 2026 are taxed at 18% over the first €30,000 (22% above). The discount falls to 20% in 2027 and disappears in 2028 — hybrids never qualified. Hydrogen and solar-cell cars apply the reduced rate without the cap.
The 60-month rule
The percentage from the year of first registration is locked for 60 months, starting the first day of the month after registration. After that, the current year's rate applies — which is why a 2021-registered EV jumps from 12% to 18% during 2026.
The youngtimer exception
Cars older than 16 years (2026 threshold) are taxed at 35% of today's market value instead of the catalog value — often the cheapest company car there is. From 2027 the threshold jumps to 25 years, closing the regime for most cars.
Contributions cut the addition
A monthly eigen bijdrage for private use, agreed with your employer, reduces the taxable bijtelling euro for euro — down to zero at most. Paying €150 towards an €825 addition means only €675 is taxed.
The 500 km escape
Drive at most 500 private kilometres a year — provable with a sluitende rittenregistratie — and there is no bijtelling at all. Commuting counts as business use in the Netherlands, so home–office kilometres do not eat into the 500.
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Questions fleet drivers actually ask
Bijtelling, answered.
If a company car is available for private use and you drive more than 500 private kilometres a year, a percentage of its Dutch catalog value (cataloguswaarde incl. VAT and BPM) is added to your taxable income. In 2026 that is 22% for petrol, diesel and hybrid cars, and 18% over the first €30,000 for new electric cars. You pay income tax on that addition through payroll every month — the net effect is what this calculator computes.
22% of the catalog value for cars with any CO₂ emissions — including all hybrids. Fully electric cars first registered in 2026 get 18% over the first €30,000 and 22% above it. Hydrogen and solar-cell cars apply 18% to the whole catalog value. Cars older than 16 years fall under the youngtimer regime: 35% of the market value.
Multiply the catalog value by your bijtelling percentage, then apply your true marginal rate. That rate is more than your tax bracket: between €29,736 and €78,426 every extra euro also claws back 6.398% of the algemene heffingskorting, and above €45,592 another 6.51% of the arbeidskorting. At a €60,000 salary the real marginal rate is about 50.5%, not 37.56% — this calculator does the double payroll run for you.
The EV discount was due to disappear in 2026 but was extended in a reduced form: 18% over the first €30,000 for DET 2026, 20% for DET 2027, and from DET 2028 the discount is gone — every new car pays 22%. Each rate stays locked for 60 months from registration, so a 2026 EV keeps its 18% slice into 2031.
The bijtelling percentage that applies in the year of first registration (datum eerste toelating, DET) is fixed for 60 months, starting on the first day of the month after DET. After the window expires, the rate for the then-current year applies. A 12% EV from mid-2021 therefore flips to the 2026 rate of 18%/€30,000 partway through 2026 — the calculator prorates both regimes by month.
Cars older than the youngtimer threshold are taxed at 35% of the waarde in het economisch verkeer (market value) instead of a percentage of the catalog value. In 2026 the threshold moved from 15 to 16 years, with a one-year transition for cars that already qualified in 2025 (besluit 2026-2493). From 1 January 2027 the threshold jumps to 25 years, which removes most current youngtimers from the regime.
Stay at or below 500 private kilometres per calendar year and prove it, typically with a sluitende rittenregistratie (closed trip log) and a 'Verklaring geen privégebruik auto' from the Belastingdienst. Exceed 500 km and the full-year bijtelling applies retroactively, with interest and possible penalties — the threshold is not prorated.
No. For the bijtelling, woon-werkverkeer (home–office travel) is business use, so commuting does not consume the 500-km private allowance. Note the contrast with the employer-side pseudo-eindheffing from 2027, which does treat commuting as private use — but that levy is the employer's, not yours.
Yes. A contribution for private use that you pay your employer from net salary reduces the taxable bijtelling euro for euro, but never below zero on a calendar-year basis. It must be contractually designated as a contribution for private use — a fuel or accessory payment without that label does not count.
From 1 January 2027 employers pay a new levy of 12% of the catalog value per year for every fossil-fuel company car that can be used privately — commuting included — on top of your bijtelling. It may not be passed on to the driver. Cars already provided before 2027 are exempt until 2031. It is a strong employer-side push towards electric fleets, which is why many Dutch lease policies are going EV-only now.
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Beyond the tax question