Payroll tax1 credit

Calculate your 2026 bijtelling — net per month, including the 60-month lock-in

Work out what private use of a company car costs you net per month: the rate per drivetrain and registration year (2021 to 2026), the reduced BEV rate up to the cap — 18% up to € 30,000 for a 2026 registration — your employee contribution and your marginal Box 1 rate or your actual marginal burden — including the full 60-month projection from the registration month.

bijtelling v1.0.0 · vintage 2026.1 · draft free
Example outcome
Net per month€ 358.78
Benefit — € 44,990 BEV, 18% / 22% above € 30,000€ 8,697.80
Marginal rate — Box 1, salary € 110,00049.50%
Lock-in — registered June 2026through May 2031
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Payroll and HR advisers who want to show an employee up front what a lease car does to their net pay.
02Fleet managers who need to substantiate the tax difference between electric, hydrogen and combustion per model.
03Directors and employees with a choice who want to know whether registering this year or next works out cheaper.

What the tool does

✓ 2026 rates per drivetrain: electric 18% up to € 30,000 list price and 22% above it, hydrogen a flat 18%, hybrid/petrol/diesel a flat 22%✓ Net cost per month and per year via your marginal Box 1 rate (35.75% up to € 38,883, 37.56% up to € 78,426, 49.50% above that)✓ Employee contribution deducted, capped at the gross benefit✓ 60-month lock-in projection per calendar year from your registration month, with the partial years at each end flagged separately✓ A 2026-versus-2027 planning comparison for an electric car not yet registered, based on the indicative 2027 rates✓ No-private-use scenario: with demonstrably fewer than 500 private kilometres the tool computes no benefit
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

Why the month of registration counts for five years

The rate that applies at first registration is locked in for sixty months. An electric car registered in June 2026 keeps the 2026 regime through May 2031: 18% on the first € 30,000 of list price and 22% on the remainder. That lock-in is exactly why a calculation per month and per calendar year is more useful than a single annual figure — the first and last years are almost always partial ones.

The projection holds the 2026 rate, your salary and a single marginal rate constant across the whole term; it is a working-out of the locked-in situation, not a forecast of future tax rates. The 2027 comparison runs on the indicative percentages from the source (20% up to € 30,000, 22% above) and is labelled as such. Every report states the tool version and the dataset vintage the percentages come from, so the calculation stays exactly reproducible later.

Frequently asked questions about this tool

Are the 2027 percentages final?
No. The planning comparison uses 20% up to € 30,000 of list price and 22% above it; those percentages are marked indicative in the source (Wet uitwerking Autobrief III) and the dataset vintage flags them the same way. Only the 2026 rates are settled figures. The tool computes nothing for 2028 and beyond.
How precise is the net monthly amount?
It is the benefit multiplied by your marginal Box 1 rate, divided by twelve. The bracket rate does not account for tax credits and their phase-out, which raise the effective marginal rate at many salary levels; for a salary in that phase-out range the tool warns you. For a more precise figure, enter your actual marginal rate, which replaces the bracket rate. The figure remains a rate calculation, not a payslip.
What happens if the employee contribution exceeds the benefit?
The contribution is capped at the gross benefit: the taxable benefit becomes zero, never negative. The tool flags it explicitly when that cap bites, so you can see that part of the contribution no longer has any tax effect.
Which cars fall outside this calculation?
Youngtimers — cars over fifteen years old, taxed at 35% of market value instead of a percentage of list price — are out of scope. Plug-in hybrids are grouped with petrol and diesel at 22% for 2026; there is no separate PHEV discount.
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