Netherlands Company Car & Bike Tax Addition Calculator
Calculate the tax addition (fringe benefit/bijtelling) for private use of your company car or bike. For petrol, diesel, electric, hydrogen, bicycles, and youngtimers.
What does this calculator calculate?
Company car:
- Electric: 17% (2025) or 18% (2026) up to €30,000, above that 22%
- Petrol/diesel: 22%
- Hydrogen and solar cell: fully at low rate
- 60-month rule for historical percentages
- Youngtimer: 35% of market value
- Entrepreneur maximum (IB)
Company bike:
- 7% of bike retail price
- No addition for shared/hub bike (<10% at home)
Frequently asked questions
If you use a company car privately and drive more than 500 private kilometers per year, you need to account for fringe benefit. If you can demonstrate with accurate records that you drive no more than 500 kilometers privately, there is no fringe benefit.
For income tax and payroll tax, commuting is considered business use. For VAT, commuting is considered private use. Therefore, the VAT correction must be assessed separately.
The low percentage for electric cars applies for 60 months from the first day of the month after the month of first registration. After that, the rules in effect at that time will be reviewed again.
What is fringe benefit for company car and bike?
If you also use a company car or bicycle privately, you must take into account a fringe benefit tax. This is a fiscal correction for private use. For entrepreneurs, the fringe benefit is offset against vehicle costs; for employees, it is taxed as a salary benefit.
Fringe benefit percentages 2025 and 2026
Car fringe benefit
The fringe benefit is calculated on the catalog value of the car. The percentage depends on the type of car and the date of first registration:
- Petrol, diesel, hybrid: 22% fringe benefit
- Fully electric 2025: 17% up to €30,000, above that 22%
- Fully electric 2026: 18% up to €30,000, above that 22%
- Hydrogen and solar cell: fully at low rate (no cap)
Bicycle fringe benefit
For a company bicycle (including electric bicycle, cargo bike, pedelec, and speed pedelec), a fringe benefit of 7% of the retail price per year applies.
Please note: For shared or hub bikes that are at the home or residence address in less than 10% of cases, no fringe benefit is due.
60-month rule
The reduced percentage for electric cars applies for 60 months from the first day of the month after the month of first registration. If your car was registered in 2023, the 2023 percentage (16%) still applies in 2025.
After 60 months, the rules in effect at that time are applied again.
Youngtimer regulation
For cars older than 15 years (2025) or 16 years (2026), the youngtimer regulation applies: 35% fringe benefit on the fair market value instead of the catalog value.
Please note: If the car was used in 2025 and was older than 15 years on December 31, 2025, the 35% rule can still apply in 2026. This can be more advantageous for older cars with a lower market value.
500 kilometer rule (car)
There is no fringe benefit if you can prove that you drive a maximum of 500 private kilometers per year. You must be able to prove this with a complete mileage registration. Commuting counts as business.
Tip: ensure accurate record-keeping if you want to apply this rule.
Entrepreneur maximum
For entrepreneurs in income tax, the fringe benefit is maximum the amount of actual vehicle costs including depreciation. This differs from employees and DGAs, where the fringe benefit is taxed as a salary benefit.
For older cars, commercial vehicles with deviating use, and mopeds/scooters, we recommend manual verification.
Last checked: April 2026 • Based on published rates from Dutch Tax Administration 2025/2026
Please note about this calculator
- This calculator provides an indication of the gross fringe benefit based on your input.
- The calculator does not take fiscal partnership into account. In that case, income and deductions can be optimally divided between partners.
- Box 2 and box 3 income, mortgage interest deduction, and other specific deductions are not included.
- For an accurate calculation and personal advice, you can always contact us.
Want certainty about your tax position?
Schedule a free meeting with our tax advisors. We discuss your situation and help you with the best approach for your administration and tax return.
Schedule free meetingNo obligations • Response within 24 hours