Company Car Addition (Bijtelling)
If you have a company car and also use it privately, you must add a 'bijtelling' (addition) to your income. The addition is a percentage of the car's catalogue value (the new price including VAT and vehicle tax). This percentage depends on the car's CO2 emissions. For 2025, the following percentages apply: 16% for fully electric cars (up to a catalogue value of €30,000, above that 22%), and 22% for all other cars. The addition is added to your box 1 income and you pay income tax on it. You can avoid the addition if you demonstrably drive a maximum of 500 kilometers per year privately. For this, you must maintain a complete trip registration. Commuting counts as business, so that helps staying below the threshold.
Example
You drive an electric company car with a catalogue value of €45,000. The addition is 16% on €30,000 = €4,800 plus 22% on €15,000 = €3,300. A total of €8,100 is added to your income. At a 36.97% rate, this costs you €2,995 per year in additional tax.
Why does this matter?
The company car addition is a significant expense if you have a company car. An electric car is fiscally most advantageous due to the lower addition rate. Consider whether private use is worth the addition, or whether it's better to drive your own car.
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