Users of a company car who also use the car privately receive an addition to their income for the private use of the car. As a result, they pay extra tax in box 1. The normal addition is 22% since 2017 (25% up to and including 2016) of the catalog value of the car.
The government wants to encourage economical and clean driving, also for users of a company car. That is why, up to and including 2016, a lower addition applied to various categories of cleaner cars. The use of old polluting cars was also penalized by a higher addition.
In 2015, the government established that plug-in hybrids, or PHEVs, are in practice hardly cleaner than normal cars, mainly because they are not driven electrically most of the time. The tax benefits for plug-in hybrids have therefore been phased out from 2016 and have completely disappeared from 2017.
A reduced addition applies to cars without CO 2 emissions. These cars are now even more expensive and therefore have a high addition. It is expected that the prices of these cars will fall in the coming years. The reduced addition has therefore been phased out since 2020.
The addition percentages for 2021 are:
- 12% for cars without CO 2 emissions. The addition of 12% applies to these cars up to a catalog value of € 40,000, for the excess the addition is 22%. This restriction (under certain conditions) does not apply to hydrogen cars and solar cell cars.
- 22% for all other cars (under 15 years old), including plug-in hybrids, economy cars, etc.
- 35% for cars older than 15 years, unless they have no CO 2 emissions, then 17%.
Which percentage applies depends on the CO 2 emissions and the age of the car. Cars keep a reduced addition percentage for a period of 60 months, calculated from the moment the car's number plate is registered for the first time. At the end of that period, the applicable percentage will be reviewed.
The table below shows what the addition percentages were and will be (in the coming years).
| Addition percentages company car - FROM 2015 | |||||||
|---|---|---|---|---|---|---|---|
| CO 2 emissions | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 |
| no | 4% | 4% | 4% | 4% | 4%* | 8%* | 12%* |
| 1-50g/km | 7% | 15% | 22% | 22% | 22% | 22% | 22% |
| 51-82g/km | 14% | 21% | 22% | 22% | 22% | 22% | 22% |
| 83-106g/km | 20% | 21% | 22% | 22% | 22% | 22% | 22% |
| V/a 107g/km | 25% | 25% | 22% | 22% | 22% | 22% | 22% |
* For cars with a date of first road registration is there a limitation for the low addition. The low addition applies to these cars up to a certain catalog value, the normal addition of 22% applies to the excess. This restriction does not apply to hydrogen cars. See also below.
Electric cars
Since 2019, electric cars have been subject to an addition up to a certain catalog value (cap). Above that, the standard addition applies.
| Addition percentages company car – electric car | ||||||||
|---|---|---|---|---|---|---|---|---|
| Year | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 |
| addition | 4% | 8% | 12% | 16% | 16% | 16% | 17% | 22% |
| Until (cap) | €50,000 | €45,000 | €40,000 | €40,000 | €40,000 | €40,000 | €40,000 | na |
| Up there | 22% | 22% | 22% | 22% | 22% | 22% | 22% | 22% |
Young timers
For environmentally friendly cars older than 15 years (affectionately called young timers), there were and are different addition percentages:
| Addition percentages company car - YOUNGTIMERS | |||||||
|---|---|---|---|---|---|---|---|
| CO 2 emissions | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 |
| no | 14% | 14% | 17% | 17% | 17% | 17% | 17% |
| 1-50g/km | 17% | 25% | 35% | 35% | 35% | 35% | 35% |
| 51-82g/km | 24% | 31% | 35% | 35% | 35% | 35% | 35% |
| 83-106g/km | 30% | 31% | 35% | 35% | 35% | 35% | 35% |
| V/a 107g/km | 35% | 35% | 35% | 35% | 35% | 35% | 35% |
Addition in the more distant past
The addition in the past was:
| Addition percentages car v/d company - PETROL | ||||||
|---|---|---|---|---|---|---|
| CO 2 emissions | 2012 | Jul 2012 | 2013 | 2014 | 2015 | 2016 |
| no | 0% | 0% | 0% | 4% | 4% | 4% |
| 1-50g/km | 0% | 0% | 0% | 7% | 7% | 15% |
| 51-79g/km | 0% | 0% | 0% | 14% | 14% | 21% |
| 80-82g/km | 14% | 14% | 14% | 14% | 14% | 21% |
| 83-88g/km | 14% | 14% | 14% | 14% | 20% | 21% |
| 89-95g/km | 14% | 14% | 14% | 20% | 20% | 21% |
| 96-106g/km | 14% | 14% | 20% | 20% | 20% | 21% |
| 107-110g/km | 14% | 20% | 20% | 20% | 20% | 25% |
| 111-117g/km | 20% | 20% | 20% | 20% | 25% | 25% |
| 118-124g/km | 20% | 20% | 20% | 25% | 25% | 25% |
| 125-132g/km | 20% | 20% | 25% | 25% | 25% | 25% |
| 133-140g/km | 20% | 25% | 25% | 25% | 25% | 25% |
| From 141g/km | 25% | 25% | 25% | 25% | 25% | 25% |
| Addition percentages car v/d company - DIESEL | ||||||
|---|---|---|---|---|---|---|
| CO 2 emissions | 2012 | Jul 2012 | 2013 | 2014 | 2015 | 2016 |
| no | 0% | 0% | 0% | 4% | 4% | 4% |
| 1-50g/km | 0% | 0% | 0% | 7% | 7% | 15% |
| 51-79g/km | 0% | 0% | 0% | 14% | 14% | 21% |
| 80-82g/km | 14% | 14% | 14% | 14% | 14% | 21% |
| 83-85g/km | 14% | 14% | 14% | 14% | 20% | 21% |
| 86-88g/km | 14% | 14% | 14% | 20% | 20% | 21% |
| 89-91g/km | 14% | 14% | 20% | 20% | 20% | 21% |
| 92-106g/km | 14% | 20% | 20% | 20% | 20% | 21% |
| 107-110g/km | 20% | 20% | 20% | 20% | 20% | 25% |
| 111g/km | 20% | 20% | 20% | 20% | 25% | 25% |
| 112g/km | 20% | 20% | 20% | 25% | 25% | 25% |
| 113-114g/km | 20% | 20% | 25% | 25% | 25% | 25% |
| 115-116g/km | 20% | 25% | 25% | 25% | 25% | 25% |
| V/a 117g/km | 25% | 25% | 25% | 25% | 25% | 25% |
Source: calculate.nl