“Addition to taxable income” is an amount you must include when you use a company car for private purposes as well. The amount depends on several factors.
As an entrepreneur, you may normally deduct all car-related expenses, such as fuel, road tax, maintenance, depreciation, and insurance.
But do you also use the car privately? Then you must apply a correction: you are not allowed to deduct all costs. This correction is called bijtelling.
Bijtelling for entrepreneurs works as follows: the amount is not added to your income, but instead reduces the business expenses you are allowed to deduct. As a result, your profit becomes higher, and you pay income tax on that higher profit.
For entrepreneurs, bijtelling is therefore not extra income, but a reduction of deductible expenses.
"}},{"componentType":"sectionTitle","title":"When does bijtelling apply?"},{"componentType":"paragraph","richBody":{"value":"The threshold is 500 private kilometres per year. If you drive less than this privately, you do not need to take bijtelling into account. However, you must be able to prove this with a complete and accurate trip log. This means you must be able to account for every kilometre driven. The best way to do this is by using a certified Trip Registration System (Keurmerk RitRegistratieSysteem).
Do you drive more than 500 private kilometres? Then bijtelling applies automatically.
Please note: this annual limit of 500 kilometres is calculated proportionally.
Example: if you first start using a company car on 1 October, you may drive a maximum of 3/12 × 500 = 125 private kilometres.
The bijtelling depends on:
Please note: In addition to income tax, VAT also plays a role. For private use, you must apply a VAT correction on the car expenses.
Example:
You drive a company car (non‑electric) with a list price of €40,000.
Bijtelling = 22% of €40,000 = €8,800.
This amount is not deductible as a business expense because it relates to private use.
In other words: you may deduct €8,800 less, which increases your taxable profit and therefore your income tax.
In addition, a VAT correction applies for private use. This is usually a fixed percentage of the list price, for example 2.7% per year.
This amount is added to the VAT payable and can subsequently be deducted as an expense.
Good to know: expenses such as fuel, maintenance, insurance, and similar costs can be deducted as normal business expenses. However, the bijtelling corrects the total deduction and therefore reduces the amount of expenses you may deduct.
"}},{"componentType":"sectionTitle","title":"Bijtelling and electric cars"},{"componentType":"paragraph","richBody":{"value":"From 1 January 2026, the bijtelling rate for electric cars has been increased to 18% for the first €30,000 of the list price.
The amount above that threshold is taxed at 22%.
All rules can be found on the Dutch Tax Authority's website.
"},"alignedImage":{"position":"right","transformBaseUrl":"https://assets.ing.com/transform/58141aa7-9610-4cb1-bf1e-bf9dd7ed51e5/electriccarcable","original":"https://assets.ing.com/m/1f137039c1ccbb07/original/electriccarcable.svg","extension":"svg"}},{"componentType":"sectionTitle","title":"Youngtimer scheme: advantage for older cars"},{"componentType":"paragraph","richBody":{"value":"Youngtimer scheme: beneficial for older cars
Do you drive a business car that is 16 years old or older? Then you can make use of the youngtimer scheme. In this case, the bijtelling is calculated on the current market value of the car rather than on the original list price.
The bijtelling percentage is higher, however: 35%.
Important: This scheme has become less advantageous since 2026:
Do you use a company van? The rules for private use also apply to almost all company vans.
In some situations, you do not have to pay bijtelling, for example if:
There is an exception for vans that are almost exclusively suitable for transporting goods. In that case, the van has been modified, for example by having only a driver’s seat and no option to install a passenger seat. In such situations, you must calculate the private use.
Not with the standard bijtelling, but based on the number of private kilometres you drive.
You multiply this by the actual cost per kilometre, and this amount is deducted from the total vehicle expenses.
Do you want to avoid paying bijtelling?
Then you must be able to prove that you drive fewer than 500 private kilometres per year. You do this with a complete and accurate trip log. For each trip, the log must include:
There are convenient apps and trip‑registration systems that can record this automatically. Even Flitsmeister offers this via a monthly subscription. Tools such as RouteReg, TimeChimp and Cartracker also provide suitable solutions.
For the most up‑to‑date and complete information, we recommend consulting the Dutch Tax Authority’s website or contacting your accountant or tax adviser.
"}},{"componentType":"sectionTitle","title":"Insurance or leasing"},{"componentType":"paragraph","richBody":{"value":"Do you have a company car or van? Then you’ll want to make sure you are properly insured. With ING, you can arrange this quickly and easily. And if you’re considering a new vehicle, be sure to explore our leasing options as well. This way, you can drive with confidence and convenience.
"}},{"componentType":"cards","cards":[{"componentType":"productCard","cardType":"product","cardSize":"small","title":"The company van insurance of ING","intro":"For your company vehicle and commercial licence plate.","image":{"transformBaseUrl":"https://assets.ing.com/transform/6f47ef63-8c5a-4158-92df-bde6673078ea/BB-Insurance-only-Woman-steps-out-van-switch","type":"image","width":1700,"original":"https://assets.ing.com/m/7e037453e0b29956/original/BB-Insurance-only-Woman-steps-out-van-switch.jpg","extension":"jpg"},"link":{"url":"/en/business/insurance/ing-company-van-insurance"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"The company car insurance of ING","intro":"Choose the cover that best suits your company car.","image":{"transformBaseUrl":"https://assets.ing.com/transform/6581ff6b-f0fb-4d6b-8a6d-7faf5f805d1f/BB-Insurance-only-portrait-of-young-man-using-mobile-phone-while-sitting-in-car","type":"image","width":1700,"original":"https://assets.ing.com/m/530d3040f14a6d8/original/BB-Insurance-only-portrait-of-young-man-using-mobile-phone-while-sitting-in-car.JPG","extension":"jpg"},"link":{"url":"/en/business/insurance/ing-company-car-insurance"}},{"componentType":"productCard","cardType":"product","cardSize":"small","title":"Lease a vehicle","intro":"For a car, company vehicle, or van – even second-hand.","image":{"transformBaseUrl":"https://assets.ing.com/transform/c186d069-3638-4674-90fe-dd77c4a7a31c/ING-Zakelijke-Bestelbusverzekering","type":"image","width":1295,"original":"https://assets.ing.com/m/6b53e48a39e39569/original/ING-Zakelijke-Bestelbusverzekering.png","extension":"png"},"link":{"url":"/en/business/loans-and-finance/lease-and-asset-finance/vehicles"}}]},{"componentType":"sectionTitle","title":"Frequently asked questions about bijtelling"},{"componentType":"accordion","accordionList":[{"title":"Do I always have to pay addition/bijtelling?","richBody":{"value":"No, only if you drive more than 500 private kilometres per year with your company car.
"}},{"title":"Bijtelling – difference between employee and entrepreneur","richBody":{"value":"Employees: Bijtelling is applied through payroll taxation. The amount (e.g. 22% of the list price) is added to the employee’s taxable income.
Entrepreneurs: For entrepreneurs, bijtelling is processed by making a correction to the car expenses in the profit calculation. It is not applied through payroll tax.
"}},{"title":"What if I drive an electric car?","richBody":{"value":"In that case, a lower bijtelling percentage often applies. Make sure to check the current rules.
"}},{"title":"How do I prove I stay under 500 km?","richBody":{"value":"With a complete mileage log.
"}},{"title":"Does bijtelling also apply to vans?","richBody":{"value":"Yes, but not if you use the company van exclusively for business purposes, leave it at the business premises outside working hours, or have submitted a declaration to the tax authorities. For modified vans, a separate scheme may apply based on the number of private kilometres driven.
"}},{"title":"What is the advantage of a youngtimer?","richBody":{"value":"You pay bijtelling on the current market value, which often saves a lot.
Note: there is a proposed law with a start date of 1 January 2027 that may make the youngtimer scheme less attractive.
"}}]},{"componentType":"linkList","componentStyle":"default","iconTitle":{"title":"Also interesting for you"},"textLinks":[{"url":"/en/business/insurance/company-vehicle","text":"Everything for your company vehicle"},{"url":"/en/business/insurance/insurance-self-employed","text":"What insurances do I need as self-employed?"},{"url":"/en/business/insurance","text":"All business insurances"},{"url":"/en/business/self-employed","text":"More tips for the self-employed"}]}]}}}