What is bijtelling?
If you can use a company car privately in the Netherlands and drive more than 500 km a year for private purposes, a percentage of the car’s list price is added to your taxable salary. This is called bijtelling (benefit in kind). You don’t receive that money, but you pay income tax on it, through your monthly payroll tax.
The list price (cataloguswaarde) is the price of the car when new, including VAT, the Dutch car registration tax (BPM) and factory options, excluding delivery costs. Dealer discounts do not reduce it. You can look it up in the public RDW register by licence plate, or ask your lease company.
Bijtelling rates 2026
| Car | Rate for first registration in 2026 |
|---|---|
| Fully electric | 18% up to €30,000, 22% on the rest |
| Hydrogen or solar-cell car | 18% on the full list price (no cap) |
| Petrol, diesel, hybrid and plug-in hybrid | 22% |
| First registered before 2017 (after earlier period ended) | 25% |
| Youngtimer (15 years or older) | 35% of the current market value |
The 60-month rule
For electric cars, the rate depends on the year the car was first registered, and it is fixed for 60 months. That period starts on the first day of the month after first registration: a car first registered on 7 March 2026 keeps its rate from 1 April 2026 to 31 March 2031.
| First registered | Electric rate up to cap | Cap |
|---|---|---|
| 2019 | 4% | €50,000 |
| 2020 | 8% | €45,000 |
| 2021 | 12% | €40,000 |
| 2022 | 16% | €35,000 |
| 2023 and 2024 | 16% | €30,000 |
| 2025 | 17% | €30,000 |
| 2026 | 18% | €30,000 |
When the 60 months end, the rules of that moment apply for a new period. An electric car from March 2021 therefore has three months at 12% up to €40,000 in 2026 and nine months at 18% up to €30,000. The calculator works this out month by month. The part above the cap is always taxed at the general rate of 22%.
Worked examples
Electric car, list price €45,000, first registered November 2025: 17% × €30,000 = €5,100 plus 22% × €15,000 = €3,300, so the benefit is €8,400 a year or €700 a month. With a gross salary of €55,000 this costs roughly €353 net per month.
Petrol or hybrid car, €40,000, first registered 2024: 22% × €40,000 = €8,800 a year (€733 a month). The net cost is around €370 a month at a €55,000 salary and €411 at €90,000.
Own contribution: if you pay your employer €100 a month for private use, €1,200 a year is deducted from the benefit. The benefit never goes below zero.
Why the net cost is about half the benefit
The benefit is taxed at your highest rate, and a higher taxable income also reduces the general tax credit and the labour tax credit. Between roughly €46,000 and €78,000 of income, each euro of bijtelling costs about 50 cents net in 2026; above €78,426 it is about 56 cents. The calculator uses the 2026 Dutch brackets and credits. Note that the 30% ruling for expats does not change the bijtelling itself, but it does lower the taxable part of your salary; check your payslip or the Dutch take home pay calculator for your overall net income.
How to avoid bijtelling
If you drive no more than 500 km a year privately, no benefit is added. You then need a complete trip log or a "Verklaring geen privégebruik auto" (declaration of no private use) from the Tax Administration. Commuting counts as business use.
Frequently asked questions
What is the bijtelling for an electric car in 2026?
For an electric car first registered in 2026, the benefit is 18% of the first €30,000 of the list price and 22% of the rest. In 2027 it becomes 20% up to €30,000, and from 2028 22% for all cars.
Which year counts: first registration or when I get the car?
The year of first registration, even for a used car. An electric car first registered in 2022 keeps 16% up to €35,000 until its 60 months are over, even if you only get it in 2026.
Do plug-in hybrids get a lower rate?
No. Plug-in hybrids pay 22% of the full list price. Only zero-emission cars get a reduced rate.
How does the youngtimer rule work?
For cars aged 15 years or more, the benefit is 35% of the current market value instead of a percentage of the original list price.
Is the net cost exact?
It is a good estimate for employees below Dutch state pension age. Pension contributions, other income, the 30% ruling and the exact payroll tables can make your payslip differ slightly.
Does road tax come on top?
For a lease car, the employer or lease company usually pays the road tax. For your own car, see the Dutch road tax calculator.
Last reviewed: 2026-10-06. Results are estimates for information only.