{"id":29210,"date":"2018-08-02T09:38:53","date_gmt":"2018-08-02T07:38:53","guid":{"rendered":"https:\/\/adremlimburg.nl\/?p=29210"},"modified":"2025-10-14T11:29:05","modified_gmt":"2025-10-14T09:29:05","slug":"car-leasing-and-the-tax-addition","status":"publish","type":"post","link":"https:\/\/adremlimburg.nl\/en\/blog\/auto-leasen-en-de-fiscale-bijtelling\/","title":{"rendered":"Car leasing and the additional tax liability"},"content":{"rendered":"

If you also use a company car for private purposes, you will be subject to a tax liability. This tax liability is an amount that is added to your taxable income and on which you pay income tax. The amount is calculated by applying a specific percentage \u2013 usually 22% \u2013 to the list price of your car. <\/strong><\/p>\n

Benefit-in-kind for private use<\/h2>\n

You will be subject to an additional charge for private use if you drive your (company) lease car or van for more than 500 km privately in a calendar year. If you use the car purely for business or stay under 500 km, the additional charge does not apply. The tax authorities consider the private use of your company car as taxable income in kind, which is added to your taxable income. Are you considering leasing a car with a private lease agreement? Read more in this blog about how private lease works<\/a>.<\/p>\n

Benefit-in-kind percentage<\/h2>\n

A specific addition percentage is used for the company car tax. That percentage depends on your car's CO2 emissions. In fact, two percentages are currently being used: 4 percent for cars with no emissions (meaning, fully electric vehicles and hydrogen-powered vehicles) and 22 percent for all cars that do emit CO2. It doesn't matter exactly how much the emissions are per kilometre. Very black and white, if you ask us.<\/p>\n

New rules<\/h2>\n

For 2019, the rules for electric vehicles are changing. Electric vehicles with a catalogue value exceeding 50,000 euros will therefore also be subject to the higher benefit-in-kind tax rate of 22 percent.<\/p>\n

Catalogue value<\/h2>\n

The percentage applies to the car's catalogue value and the additional charge is fixed for five years. Although the percentage and the amount of the additional charge are fixed, the net additional charge can differ on an individual basis. This is due to the different tax brackets and their corresponding applicable tax rates. Someone falling into a higher bracket will pay more tax proportionally and therefore also in absolute terms.<\/p>\n

Calculation example<\/h2>\n

Imagine you are leasing a Ford Focus with a list price of \u20ac25,670. Then, 22 percent of this amount, which is \u20ac5,647.40, will be added to your taxable income.<\/p>\n

Suppose your taxable income is 20,000 euros. You then fall into the first tax bracket and pay 36.55 per cent tax (2018). Because of your lease car, your taxable income rises to 25,647.40 euros. As a result, you \u2018suddenly\u2019 fall into the second tax bracket and pay 40.85 per cent tax. Net, you will pay 40.85 per cent tax on 5,647.40 euros over the next five years for your lease car. This amounts to a sum of 2,306.96 euros: a good 190 euros per month.<\/p>\n

Good to know<\/h2>\n

When leasing a car, it is therefore interesting to see if this pushes you into a higher tax bracket. Even more interesting is to inquire with your employer about leasing a fully electric vehicle, as the additional benefit charge is only 4 percent. Because the additional benefit charge is fixed for five years, it doesn't matter at the moment if the list price exceeds 50,000 euros.<\/p>\n

When you only occasionally use your company car for private journeys, it is ultimately important to stay under 500 km per calendar year and maintain a complete logbook. If you intend to Car hire in the Born region<\/a> Not for business? Then you obviously don't need to keep a mileage log. How convenient!<\/p>","protected":false},"excerpt":{"rendered":"

If you also use a company car for private purposes, you will be subject to a tax liability. This tax liability is an amount that is added to your taxable income and on which you pay income tax. The amount is calculated by applying a specific percentage \u2013 usually 22% \u2013 to the list price of your car.<\/p>","protected":false},"author":15,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[39],"tags":[],"class_list":["post-29210","post","type-post","status-publish","format-standard","hentry","category-auto-leasen"],"acf":[],"_links":{"self":[{"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/posts\/29210","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/comments?post=29210"}],"version-history":[{"count":3,"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/posts\/29210\/revisions"}],"predecessor-version":[{"id":41639,"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/posts\/29210\/revisions\/41639"}],"wp:attachment":[{"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/media?parent=29210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/categories?post=29210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adremlimburg.nl\/en\/wp-json\/wp\/v2\/tags?post=29210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}