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Do you have an electric company car? As of 1 January 2022, the addition for private use (bijtelling) for electric cars will go up from 12% to 16%. The new private use addition applies to cars with zero carbon emissions for which the first market authorisation is in 2022 through 2024. The private use addition, or added taxable income rate, is a percentage of the price of a new model, over which you pay income tax.
The maximum price of a new car model (catalogue value) over which you will receive an abatement on the added taxable income, will be decreased in two steps. In 2022, the private use addition for electric cars applies to cars with a catalogue value up to €35,000. From 2023, this amount will come down to €30,000. For any amount over €30,000 the standard addition of 22% applies.
Do you intend to purchase a hydrogen or solar-powered car in 2022? Then the 16% addition applies to the full catalogue value.
- entrepreneurs with fully electric company cars
The change in regulation is expected to enter into effect on 1 January 2022.
Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).