Financial lease and Dutch company car tax: bijtelling in 2026

When does bijtelling apply?

The standard rule applies when you drive a company car more than 500 kilometres privately on an annual basis. If you can demonstrate that your annual private mileage does not exceed 500 kilometres, no bijtelling is required. Commuting counts as business travel for income tax and payroll tax. [9, 11]

How the adjustment is processed depends on your situation:

• Sole trader or partner in a Dutch general partnership (vof): if you are an entrepreneur for income tax purposes, the adjustment increases your taxable business profit. It is capped at the total tax-deductible car costs, including depreciation. [8, 11]

• Dutch limited company (bv): if your company provides a car to you as a director and major shareholder (DGA), the benefit is processed through payroll. The same applies to employees with company cars. [4]

What are the rates in 2026?

The following rates apply to cars with a date of first admission to the road in 2026. [2, 9]

For an older vehicle, check its first admission date and the applicable rules. A reduced electric-car rate normally applies for 60 months, starting on the first day of the month after first admission. The rules in force at the end of that period then apply. Signing a new lease does not restart the period. [2]

Do a used car or a down payment reduce bijtelling?

A lower purchase price does not automatically mean a lower taxable benefit for a typical used car: its original list price generally remains the basis. Special rules may apply to older vehicles. [3]

A down payment, longer term or balloon payment changes the financing, but not the list price or tax percentage. Compare the lease payment and the tax effect together. Our financial lease calculator estimates the financing payment; calculate bijtelling separately.

Remember the VAT adjustment

Bijtelling and the VAT adjustment for private use are separate rules. If you deduct VAT on car costs and use the car privately, a VAT adjustment may be required. For VAT purposes, commuting counts as private use. Having no bijtelling therefore does not automatically mean that no VAT adjustment is due. [6]

The purchase invoice matters too. Read our guide to VAT-qualifying and margin scheme cars.

Consider the full cost of your car

Alongside the lease payment, consider insurance, maintenance, fuel or charging, and the tax effect of private use. Lease Point helps you find a vehicle and financial lease tailored to your business. Ask your accountant to calculate the tax outcome for your circumstances.

Discuss your leasing needs with Lease Point.

Sources

Accessed on 12 October 2026. This article describes general Dutch rules; the tax treatment depends on your circumstances. The official sources below are in Dutch.

1. Dutch Tax Administration — Private use of a business car

2. Dutch Tax Administration — Company car taxable benefit in 2026

3. Dutch Tax Administration — Value of the car

4. Dutch Tax Administration — An employee driving a business car

5. Dutch Tax Administration — Keeping a trip log

6. Dutch Tax Administration — VAT and private use of a company car

7. KVK, Netherlands Chamber of Commerce — Leasing and taxes

8. Dutch Tax Administration — Examples of private-use calculations

9. Dutch Tax Administration — Company car taxable benefit for employees

10. Dutch Tax Administration — Declaration of no private car use and exceeding the mileage threshold

11. Dutch Tax Administration — Tax information 2026: business profits and private car use