Dutch company car tax: changed categories for additional taxable benefit rate

On August 5, 2015 by Dutch Umbrella Company

Changes are being effective in dutch company car tax. As from 2019 there will be no more than two additional taxable benefit categories. On the one hand an additional taxable benefit rate of 22% will apply for all your company cars also used privately by employees. On the other hand a reduced additional taxable benefit rate of 4% (over the first €50,000 of the purchase price) will continue to apply for fully electric cars. The low additional taxable benefit rate for the fuel and very fuel-efficient cars will cease to apply.

Additional taxable benefit

At the moment an additional taxable benefit of 14% is applicable to privately used company cars. As from 2016 a rate of 21% will apply and from 2017 this will be 22%. This will also hold for cars that are liable to a 20% rate this year. These are the major changes in company car tax in the netherlands.

New rates apply to new contracts

If the CO2 emission is between 106 and 110 grams per kilometre an additional taxable benefit of 20% will apply in 2015. In 2016 this will be 25%, followed by 22% in 2017. The new additional taxable benefit rates will only apply to new contracts. For outstanding contracts the rules will continue as they were at the time of formation of the contract.