The company car tax rules for 2026 look different than expected. While it was long assumed that the EV tax credit would disappear completely, the House of Representatives reversed this plan at the last minute. Electric cars will retain a tax benefit for the time being – although this will gradually decrease over the coming years.
Whether you are considering a new company car, extending your lease contract, or simply want to know what you will pay this year: this article provides you with the current rules, correct percentages, and concrete calculation examples for 2026.
On this page you can read:
- The tax addition percentages for 2026
- News: EV discount not abolished after all
- Calculate gross additional tax
- Calculate net additional payment
- Youngtimer: new rules
- The 60-month rule explained
- Prevent additional tax in 2026
The tax addition percentages for 2026
In 2026, the following official tax addition percentages apply to cars registered for the first time in 2026:
| Vehicle type | Additional tax 2026 | Explanation |
|---|---|---|
| Petrol / diesel / hybrid | 22 % | Based on the full list price |
| Electric (EV) – new in 2026 | 18% / 22% | 18% on the first €30.000, 22% above that |
| Hydrogen and integrated solar energy | 18 % | Based on the full list price |
| Youngtimer (16 years or older) | 35 % | Based on the current market value (not the list price) |
The official percentages and conditions can be found on the Tax on Private Use of Car Addition 2026 page of the Tax and Customs Administration.
News: EV discount not completely abolished after all
This was the big company car tax news of late 2025. The original plan was clear: from January 1, 2026, the discount for electric cars would disappear and 22% would apply to everyone. But the House of Representatives decided otherwise. Electric cars will retain a limited discount for the time being , which will be phased out step by step over the coming years.
| Year of first registration | EV taxable benefit (up to € 30.000) | Taxable benefit for EVs (above €30.000) |
|---|---|---|
| 2025 | 17 % | 22 % |
| 2026 | 18 % | 22 % |
| 2027 | 20 % | 22 % |
| 2028 and later | 22 % | 22 % |
What this means in practice: anyone registering a company electric car in their name in 2026 will pay only 1 percentage point more on the first €30.000 than in 2025. That saves €300 gross annually compared to a registration date in 2025. However, compared to waiting until 2028, the benefit is significantly greater – it adds up to thousands of euros over five years.
The taxable benefit applicable at the time of initial registration is fixed for 60 months . An EV registered in 2026 retains the 18% taxable benefit up to and including 2031 – regardless of future legislative changes.
Calculate gross tax addition in 2026
The gross taxable benefit is the amount added to your salary before tax. The formula: list price × taxable benefit percentage . Do you have a personal contribution? You deduct that first.
Example 1: petrol car (list price € 35.000)
- 22% × € 35.000 = €7.700 gross taxable benefit per year
Example 2: electric car (list price € 45.000)
- 18% on €30.000 = €5.400
- 22% on €15.000 = €3.300
- Total gross taxable benefit = € 8.700 per year
Example 3: electric car (list price € 28.000)
- Falls entirely below the €30.000 limit
- 18% × € 28.000 = €5.040 gross taxable benefit per year
Calculate net taxable benefit in 2026
The net addition is what you actually pay extra per month. You calculate this by multiplying the gross addition by your income tax rate. In 2026, three brackets apply to people under the state pension age:
| Tax bracket 2026 | Income | Pricing |
|---|---|---|
| Disc 1 | Up to €38.883 | 35,75 % |
| Disc 2 | € 38.883 - € 78.426 | 37,56 % |
| Disc 3 | Above €78.426 | 49,50 % |
Calculation example: petrol car, gross taxable benefit € 7.700, tax bracket 2
- 37,56% × € 7.700 = €2.892 net per year
- That is € 241 per month
Calculation example: electric car €45.000, gross taxable benefit €8.700, tax bracket 2
- 37,56% × € 8.700 = €3.268 net per year
- That is € 272 per month
You can check the current tax rates via the Tax and Customs Administration – how much income tax to pay.
Youngtimer: new age limit in 2026
Do you drive an older company car? Then 2026 has an important change for you. The age limit for the youngtimer scheme has been raised from 15 to 16 years . As a result, cars that are exactly 15 years old in 2026 will suddenly no longer qualify for the beneficial scheme.
For youngtimers, a tax addition of 35% applies to the current market value of the car – not the original list price. For older cars with a low current market value, this is often more advantageous than the standard tax addition.
Please note: under current law, the limit will rise to 25 years in 2027. In the 2027 Tax Plan, the Cabinet proposes to soften this: 17 years in 2027 and 20 years from 2028. This is still a proposal; the House of Representatives and the Senate must still vote on it. Check in good time whether your car will still be covered by the scheme in 2027.
The 60-month rule: your taxable benefit is fixed for 5 years.
One of the most important principles of the tax addition is the 60-month rule . The tax addition percentage applicable on the date of first registration of your car remains in effect for the following 60 months – regardless of what the legislator decides thereafter.
What that means in practice:
| EV registration date | Addition percentage | Valid until |
|---|---|---|
| 2024 | 16% (on €30.000) | late 2029 |
| 2025 | 17% (on €30.000) | late 2030 |
| 2026 | 18% (on €30.000) | late 2031 |
| 2027 | 20% (on €30.000) | late 2032 |
The date that counts is the Date of First Admission (DET) – the day on which the license plate was first registered in your name. You can find this date on your vehicle registration certificate or via RDW – request vehicle data.
Are you considering registering an electric car this year? Then you will benefit from the 18% rate for 60 months. If you wait until 2027, you will pay 20% for 5 years. Over that period, the difference amounts to more than €900 in extra gross taxable benefit.
Prevent additional tax in 2026
Company car tax only applies if you drive more than 500 kilometers privately per year with your company car. Do you drive less? Then you can avoid company car tax entirely – but you must be able to prove it.
The steps are:
- Draw a Declaration of no private use of car at the Tax Authorities
- Hold a complete mileage registration with every ride
- Keep the record so that you can present it immediately during an inspection.
The Tax and Customs Administration conducts random checks. Without verifiable registration, it is automatically assumed that you drive privately – and you pay taxable benefit for the entire year, even if you only did so for one month.
With TrackJack’s trip registration system, you automatically record all trips. The system is certified with the Trip Registration Systems Quality Mark – which provides immediate relief during an inspection. You download your report in just a few clicks as a PDF, Excel, or Audit file.
Request a no-obligation quote Order the TrackJack PRO FiscalListen to the TrackJack Podcast about additional tax
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How exactly does the tax addition work, what do you need to take into account, and what was the deal with that 500 kilometers again?
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Frequently asked questions about company car tax 2026
What is the additional tax rate for electric cars in 2026?
18% on the first €30.000 of the list price, and 22% on the amount above that. This applies to electric cars registered for the first time in 2026. The EV discount had already been abolished, but the House of Representatives has reversed this plan.
What are the tax brackets in 2026?
For people below the state pension age: 35,75% on income up to €38.883, 37,56% on €38.883 up to €78.426, and 49,50% above €78.426. These are the rates that determine the net taxable benefit.
Does the tax addition for my existing car also change?
No. The percentage that applied at the time of the initial registration of your car remains in effect for 60 months. Changes in the law only apply to cars that are newly registered.
What changes for youngtimers in 2026?
The age limit for the youngtimer scheme is being raised from 15 to 16 years. As a result, cars that are exactly 15 years old in 2026 will no longer qualify for the beneficial scheme. Under current law, the limit will rise to 25 years in 2027. In the 2027 Tax Plan, the Cabinet proposes softening this to 17 years in 2027 and 20 years from 2028; that proposal is not yet law.
How can I avoid company car tax in 2026?
By driving less than 500 kilometers privately per year and substantiating this with a complete mileage log . Additionally, sign a Declaration of No Private Use with the Tax and Customs Administration. You can find more explanation in our article on paying no taxable benefit.
What happens to the tax addition after 2026?
In 2027, the EV rate rises to 20% on the first €30.000. From 2028, the discount will be completely eliminated, and 22% will apply to all cars. The sooner you register an electric car, the longer you benefit from the lower rate via the 60-month rule.
Read more
Prevent additional tax
Avoid paying company car tax – here’s how to do it
Applying for a declaration, monitoring the 500 km/h limit, and what to do if you just cross it.
2025 taxable benefit for comparison
All about additional tax 2025
What were the rules in 2025? Handy if your car was registered in that year.
General taxable benefit
All about additional tax
The complete overview: what is tax addition, how does it work, and what rules apply?
Mileage registration
8 tips for accurate mileage registration
What exactly does the Tax and Customs Administration require – and how do you avoid a fine?
Quality mark
Trip Registration System Certification Mark explained
Why a certified system protects you during a Tax and Customs Administration audit.
Any questions?
View all frequently asked questions
About installation, the TrackJack app, and how to meet the requirements of the Tax and Customs Administration.
Do you want to know what the company car costs you net? With our calculation tool, you can calculate your taxable benefit.
