--- title: "Bijtelling Calculator 2026: company car tax in the Netherlands · Winstwaker" description: "Free bijtelling calculator for 2026: gross and net company car tax per month for an electric, hydrogen, petrol or diesel car or a youngtimer. Employee, DGA or zzp." source: "https://www.winstwaker.nl/en/bijtelling-calculator/" --- # Bijtelling calculator 2026 > Free bijtelling calculator for 2026: gross and net company car tax per month for an electric, hydrogen, petrol or diesel car or a youngtimer. Employee, DGA or zzp. Free calculator Use this bijtelling calculator to see what a company car in the Netherlands adds to your taxable income in 2026, and what that costs you net per month. Bijtelling is the Dutch addition to income for the private use of a company car. The calculator follows the 2026 rules for electric, hydrogen, petrol, diesel and hybrid cars and youngtimers, for employees, directors (DGA) and zzp freelancers. Liever Nederlands? Ga naar [bijtelling berekenen](/tools/auto-bijtelling-berekenen/). Drivetrain Your situation Net cost per month € 368.00 Gross bijtelling **€ 725.00** per month 18% of € 30,000.00 € 5,400.00 22% of € 15,000.00 € 3,300.00 Gross bijtelling per year € 8,700.00 Own contribution € 0.00 Taxable bijtelling per year € 8,700.00 Taxable bijtelling per month € 725.00 Reduced rate valid until 31 January 2031, then 22% Effective rate 50.76% - Zero-emission car first registered in 2026: reduced rate up to and including 31 January 2031. - 18% of € 30,000.00. - 22% of € 15,000.00. - Net: payroll tax on € 4,725.00 minus payroll tax on € 4,000.00 per month (2026 monthly wage tax table). How the sum works ## Company car tax in the Netherlands: from a percentage to what you really pay. ### The base The bijtelling is a percentage of the catalogue value: the Dutch list price including VAT and bpm (the registration tax) on the date of first registration. Only for a youngtimer does the market value count instead, the price the car would fetch today. ### The percentage The standard rate is 22%. For a zero-emission car the rate depends on the year of first registration and stays fixed for 60 months, counted from the first day of the month after it. Above the cap the rate is 22%. Hydrogen and solar cars get the low rate on the whole value. Cars first registered before 2017 keep the old rate of 25%. ### Net for an employee or DGA Bijtelling is wages in kind. The calculator works out the payroll tax on your gross monthly salary plus the monthly bijtelling and subtracts the payroll tax without it. That is exact to the cent under the 2026 monthly wage tax table, with the same engine as our [payroll service](/en/services/) and the [Dutch tax calculator](/en/dutch-tax-calculator/). The effective rate is often higher than the bracket rate, because the tax credits phase out. ### Net for a zzp freelancer For a self-employed person the bijtelling is a withdrawal that raises the profit. The net effect is an indication: the 2026 marginal rate (35.75%, 37.56%, 49.5%) plus 4.85% Zvw as long as your profit stays below € 79,409. The SME profit exemption and the phase-out of tax credits are not included; your [income tax return](/en/services/) gives the final amount. | First registration | Rate | Up to catalogue value | Above that | | --- | --- | --- | --- | | 2019 | 4% | € 50,000.00 | 22% | | 2020 | 8% | € 45,000.00 | 22% | | 2021 | 12% | € 40,000.00 | 22% | | 2022 | 16% | € 35,000.00 | 22% | | 2023 | 16% | € 30,000.00 | 22% | | 2024 | 16% | € 30,000.00 | 22% | | 2025 | 17% | € 30,000.00 | 22% | | 2026 | 18% | € 30,000.00 | 22% | | 2027 | 20% | € 30,000.00 | 22% | | 2028 | 22% | no cap | n/a | Bijtelling electric car 2026: 18% on the first € 30,000 and 22% above it. The worksheet's default, a € 45,000 electric car registered in January 2026, gives 18% of € 30,000 plus 22% of € 15,000: € 8,700.00 a year. A petrol car of € 30,000 gives € 6,600.00 a year and costs an employee on € 4,000 a month € 279.41 net. Youngtimer: in 2026 a car of 16 years or older is a youngtimer, with 35% on the market value. If it was already available to you on 31 December 2025 and was 15 years or older then, the old limit still applies in 2026. From 2027 the limit is 25 years. An own contribution for private use is deducted from the bijtelling, but not below zero. If you can show that you drive no more than 500 kilometres privately a year, there is no bijtelling. Sources: Belastingdienst, [Bijtelling for private use of a car 2026 (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/winst/inkomstenbelasting/veranderingen-inkomstenbelasting-2026/bijtelling-privegebruik-auto-2026) and [What is my bijtelling (Dutch)](https://www.belastingdienst.nl/wps/wcm/connect/nl/personeel-en-loon/content/reizen-werk-privegebruik-werknemer-wat-is-mijn-bijtelling); Tax Plan 2026, [Parliamentary paper 36812 no. 118 (Dutch)](https://zoek.officielebekendmakingen.nl/kst-36812-118.html) (youngtimer and article 36c Wet LB); Staatscourant 2026, 6596 (youngtimer transitional rule). VAT on the car is not part of this sum; use the [VAT calculator](/en/vat-calculator/) for that. Questions ## Bijtelling in the Netherlands: what people ask. What is bijtelling? Bijtelling is the Dutch addition to your taxable income for the private use of a company car (auto van de zaak). The Belastingdienst, the Dutch tax authority, treats that private use as wages in kind: a percentage of the catalogue value is added to your salary or profit and you pay tax on it. In 2026 the standard rate is 22%; zero-emission cars get a temporarily lower rate. How does this bijtelling calculator work? Enter the catalogue value, the drivetrain and the date of first registration, and the calculator applies the 2026 rules. The gross bijtelling is the percentage times the catalogue value: € 45,000 electric gives € 8,700.00 a year, € 725.00 a month. The net cost is the extra payroll tax on that amount. For an employee on € 4,000 gross a month the calculator looks up the payroll tax with and without the bijtelling in the official 2026 monthly wage tax table: the difference is € 368.00 a month, an effective rate of 50.76%. What is the bijtelling for an electric car in 2026? An electric car first registered in 2026 has a bijtelling of 18% on the first € 30,000 of the catalogue value and 22% on the part above it. That rate is fixed for 60 months, counted from the first day of the month after first registration: for a car registered on 15 January 2026 it runs until 31 January 2031. In 2027 the reduced rate becomes 20% up to € 30,000; from 2028 there is no reduction and every car is at 22%. Hydrogen and solar cars get the low rate on the whole catalogue value: € 60,000 gives € 10,800.00 a year. How does company car tax work for an employee, a DGA and a zzp freelancer? For an employee, and for a director-major shareholder (DGA) on the payroll of their own BV, the bijtelling is added to the monthly wage and taxed through payroll tax (loonheffing). For a self-employed person (zzp'er) or sole trader it is added to the profit instead, and you pay income tax plus the income-related Zvw health care contribution at your marginal rate. Choose "Freelancer (zzp)" and enter your profit: at € 60,000 profit the marginal rate is 42.41% and the same electric car costs € 307.47 a month net. What is a youngtimer? In 2026 a youngtimer is a car of 16 years or older. Its bijtelling is 35% of the current market value (dagwaarde) instead of a percentage of the catalogue value. A petrol car from 2008 worth € 8,000 today gives € 2,800.00 a year, € 233.33 a month, whatever it cost new. If the car was already available to you on 31 December 2025 and was 15 years or older then, the old limit still applies in 2026. From 2027 the limit rises to 25 years. Is there no bijtelling under 500 km of private use? Correct. If you drive no more than 500 kilometres privately in a calendar year and can prove it with a complete trip log (rittenregistratie), there is no bijtelling. Commuting counts as business use. Without a trip log the Belastingdienst assumes private use and the full bijtelling applies. An own contribution for private use that you pay to your employer is deducted from the bijtelling, but not below zero. What changes in the bijtelling in 2026? The reduced rate for zero-emission cars rises from 17% to 18% up to € 30,000 catalogue value. For cars first registered in 2021 the 60 months run out during 2026; after that the 2026 rule applies. The youngtimer limit moves from 15 to 16 years, with a transitional rule for cars that were already available at the end of 2025. Petrol, diesel and hybrid cars stay at 22%; cars first registered before 2017 keep the old 25%. Next ## The bijtelling belongs on your payslip or in your tax return. Calculating it is the easy part. The bijtelling has to be right on every monthly payslip of your Dutch BV, or in the income tax return at the end of the year. That is what Winstwaker does, in English, without the hassle. 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