How much company car tax will I pay on an electric car?
For an electric company car first registered in 2026, you pay 18% bijtelling on the first €30,000 of the list price and 22% on the part above it. Calculate your exact taxable benefit and extra tax with the Dutch company car tax calculator.
The 2026 rules at a glance
| Year of first registration | Reduced rate | Up to list price | Above |
|---|---|---|---|
| 2023 and 2024 | 16% | €30,000 | 22% |
| 2025 | 17% | €30,000 | 22% |
| 2026 | 18% | €30,000 | 22% |
| 2027 | 20% | €30,000 | 22% |
| 2028 | 22% | none | 22% |
Hydrogen cars and cars with solar cells get the reduced rate on the full list price, without the €30,000 cap.
Worked example
In January 2026 you get an electric car with a list price (cataloguswaarde) of €45,000. The taxable benefit is:
- 18% of €30,000 = €5,400
- 22% of €15,000 = €3,300
- Total: €8,700 per year, on average €725 a month.
That €725 is added to your gross salary. You pay tax on it, but you don’t receive it in cash. With a gross annual salary of €50,000, it costs you about €366 net per month. The effective rate is around 50% because Dutch tax credits are phased out at this income level.
The 60-month rule
The rate that applies in the year of first registration stays fixed for 60 months (five years), starting the month after first registration. An EV registered in January 2026 keeps the 18% rate until the end of January 2031, even if the rules for new cars change. After that, the rate in force at that time applies.
An EV from 2025 with the same list price therefore has 17% and a benefit of €8,400 per year.
Electric or petrol?
From 2028, the discount for new electric cars ends and they pay 22% as well. Petrol cars already pay 22% on the full list price. With a list price of €45,000, going electric saves €1,200 of taxable benefit per year in 2026. Also read what a company car costs you net per month.
Frequently asked questions
How much bijtelling do I pay for an electric car in 2026?
18% on the first €30,000 of the list price and 22% on the part above, for cars first registered in 2026.
Does my rate stay the same if the rules change?
Yes, for 60 months from the month after first registration.
Does the list price include VAT and BPM?
Yes. The list price (cataloguswaarde) includes VAT, BPM and factory options, but not registration fees.