Do you use your business lease car for private trips of more than 500 kilometres per year?
Then you have to deal with additional tax, also called benefit in kind.
Additional tax is a percentage of the car’s fiscal value.
The Dutch tax authorities add this amount to your gross salary.
The percentage depends on the car’s CO₂ emissions.
Additional tax for electric lease cars
Do you drive a fully electric car?
Then the additional tax rate is 18%.
This 18% applies up to a fiscal value of €30,000.
Is your lease car more expensive? Then you pay 22% additional tax on the amount above €30,000.
Additional tax for non-electric cars
Is your car not fully electric?
Then the additional tax rate is 22%.
Additional tax for youngtimers
Different rules apply to youngtimers.
Is your car older than 15 years? Then it is a youngtimer.
In that case, you pay 35% additional tax based on the car’s current market value.
On the website of the Dutch tax authorities, you can check which additional tax applies to your car.
You can also see this on our website, per version. When you calculate your car, you will immediately see which additional tax category it falls under.
Questions?
Email: info@directlease.nl
Telephone: 0541 - 571 710