Company Car Tax Netherlands 2025: Complete Bijtelling Calculator Guide

Having a company car (auto van de zaak) in the Netherlands comes with tax implications. Here's everything you need to know about bijtelling calculations for 2025.

What is Bijtelling?

Bijtelling is the additional taxable income you pay when your employer provides you with a company car for private use. It's calculated as a percentage of the car's catalog value.

2025 Bijtelling Rates

Standard Rates

• Petrol/Diesel cars: 22% of catalog value
• Electric cars (0g CO2): 16% of catalog value
• Plug-in hybrids: Varies based on electric range

Electric Vehicle Benefits

Electric cars receive significant tax advantages:

• Lower bijtelling percentage (16% vs 22%)
• No road tax (BPM exemption)
• Favorable company tax deductions

Calculation Examples

Example 1: BMW 3 Series (Petrol)

• Catalog value: €45,000
• CO2 emissions: 140g/km
• Bijtelling: €45,000 × 22% = €9,900/year
• Monthly taxable addition: €825

Example 2: Tesla Model 3 (Electric)

• Catalog value: €50,000
• CO2 emissions: 0g/km
• Bijtelling: €50,000 × 16% = €8,000/year
• Monthly taxable addition: €667

Example 3: Toyota Prius (Hybrid)

• Catalog value: €35,000
• Electric range: 65km
• Bijtelling: €35,000 × 16% = €5,600/year
• Monthly taxable addition: €467

Factors Affecting Bijtelling

1. Catalog Value: Original new price including VAT and BPM
2. CO2 Emissions: Determines the percentage rate
3. Electric Range: For hybrid vehicles
4. Age of Vehicle: Older cars may have different valuations

Tax Optimization Strategies

Choose Electric

• 6% lower bijtelling rate
• No road tax payments
• Lower fuel costs
• Environmental benefits

Salary Sacrifice vs Cash

• Compare total cost of company car + bijtelling
• Consider private lease alternatives
• Factor in insurance and maintenance

Partial Private Use

If you use the car less than 500km per year privately:

• May qualify for lower bijtelling
• Requires detailed logbook
• Not commonly used due to administrative burden

2025 Changes and Updates

• Continued favorable treatment for electric vehicles
• Gradual increase in petrol/diesel car rates
• Enhanced benefits for zero-emission vehicles
• New regulations for plug-in hybrids

Employer Considerations

Companies providing company cars must:

• Report bijtelling on payslips
• Calculate correct percentages
• Handle VAT implications
• Manage BPM payments

Making the Right Choice

Consider these factors:

1. Total cost of ownership
2. Personal driving needs
3. Environmental impact
4. Tax efficiency
5. Company policy

Use our interactive company car calculator to compare different scenarios and find the most tax-efficient option for your situation.