If you drive a company car privately for more than 500 km a year, a percentage of its value is added to your taxable income. That addition is the bijtelling. This calculator compares the standard rule with the youngtimer rule for older cars.
Enter the list price, the current market value and the age of the car. The calculator shows the yearly addition under both rules and the income tax on it. Because an old car has lost most of its value, 35% of the market value is usually far below 22% of the list price.
Worked example: a car with a list price of EUR 40,000 and a market value of EUR 8,000 has a standard addition of EUR 8,800 a year, against EUR 2,800 as a youngtimer.
The addition is taxed at your own marginal rate, so the real cost depends on your other income. The calculator taxes the addition through the box 1 brackets from zero, which understates the cost if you already have a salary; use your marginal rate from the tax brackets calculator for a closer figure. Rates and thresholds are indexed every year. The calculator uses the published 2026 figures; check the Belastingdienst for your own tax year before you act on a result.
It is the amount added to your taxable income for the private use of a company car: a percentage of the car's list price, or of its market value for a youngtimer.
In 2026 when it is older than 16 years. A car that was older than 15 years on 31 December 2025 and that you already used in 2025 also qualifies in 2026.
Yes, if you drive 500 km or less privately in a year and can prove it with a complete mileage log, or with a declaration of no private use from the Belastingdienst.
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Indicative calculation, not tax advice. No rights can be derived from the result. Check amounts and rates for your year with the Belastingdienst or your adviser.