Company Car Tax for EVs in 2026: Rates, Calculation & Tips

What is the company car tax EV 2026 rate? The company car tax (bijtelling) for an electric vehicle in 2026 is 18% on the first €30,000 of the catalogue value. Above that threshold, the standard rate of 22% applies. Good news: the Dutch parliament has slowed down the phase-out of EV benefits, keeping electric company cars attractive.

How does company car tax work in 2026?

When you have a company car, you pay tax on the private use benefit. This is called "bijtelling" in Dutch. Since 2019, electric vehicles have enjoyed a reduced rate, but this advantage is being gradually phased out.

2026 rates:

• 18% tax on the first €30,000 of the fiscal value
• 22% tax on any amount above €30,000

The difference from the standard 22% rate is 4 percentage points. This provides effective savings of €1,200 per year (€30,000 × 0.04).

Calculation example: Tesla Model Y Standard (€39,990)

Let's say you lease a Tesla Model Y Standard with catalogue value €39,990:

Component	Calculation	Amount
First €30,000	18% × €30,000	€5,400
Remainder €9,990	22% × €9,990	€2,198
Total gross benefit/year		€7,598

At a marginal tax rate of 37.07%, you pay approximately €2,816 net additional tax per year. That's €235 per month.

The 60-month rule: lock in your rate

If you register an electric car in 2026, you keep the 18% rate for 60 months (5 years). This applies even if rates increase in later years.

Company car tax timeline for EVs:

• 2025: 17% up to €30,000
• 2026: 18% up to €30,000 (current situation)
• 2027: 20% up to €30,000
• 2028: 22% fully (benefit expires)

If you switch now, you'll benefit from the lower rate until 2031.

How much do you save with an electric lease car?

Compare an EV with a similar petrol lease car:

Car	Catalogue Value	Tax Rate	Gross/Year
Tesla Model Y Standard	€39,990	18%/22%	€7,598
BMW X1 (petrol)	€45,000	22%	€9,900
Difference			€2,302

You also save on fuel: electric charging costs €0.06-0.08 per km, while petrol costs €0.12-0.15 per km.

Which EVs fit within the €30,000 threshold?

To maximize the 18% benefit, choose a car under €30,000. Unfortunately, few new EVs fall below this threshold, but used or entry-level models can be interesting:

• Dacia Spring (from €18,000)
• Renault Twingo E-Tech (from €20,000)
• MG4 Standard (around €30,000)

Compare and calculate your situation

Curious what the company car tax means for your situation? Use our calculator to compute the total cost of electric driving, including tax, road tax, and charging costs.

• Calculate your TCO
• Compare electric vehicles

Frequently asked questions

Does the 18% rate apply to all electric cars? Yes, for all fully electric vehicles (BEV). Plug-in hybrids fall under the regular 22% rate.

What if I took my lease car in 2025? Then you keep the 17% rate from 2025 for 60 months, provided the car was registered then.

Does the company car benefit count for my mortgage? Yes, the benefit increases your gross income, which can help with mortgage applications.

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This article is updated based on information from the Dutch Tax Authority and Rabobank.