The taxable benefit of a Tesla has risen sharply in recent years. While you paid only 4% taxable benefit in 2019, by 2026 this has increased to 18% on the first €30.000 of the list price . On the amount exceeding that, you pay 22% taxable benefit. Would you prefer not to pay any taxable benefit at all? Then you can explain it using a mileage log. In this article, you can read everything: the exact percentages per year, calculation examples for the most popular Tesla models, and how you can avoid taxable benefit as a business driver.
Quick overview – Tesla tax addition 2026
- Company car tax 2026: 18 % over the first 30.000 euros of list price
- Regarding the remainder: 22 % addition
- In 2027, the rate rises to 20 %, in 2028 full equalization at 22%
- The 60-month rule: the rate at initial use remains valid for 5 years
- No taxable benefit? Drive less than 500 km privately per year and substantiate this with a mileage log.
Tesla tax addition from 2021 to 2026: complete overview
Below you will find an overview of the Tesla tax additions from 2021 through 2026. The favorable tax addition rate applies only to the list price up to the threshold. Everything above that is taxed at 22%.
| years | EV tax addition | Max. threshold | Above threshold |
|---|---|---|---|
| 2021 | 12 % | 40.000 € | 22 % |
| 2022 | 16 % | 35.000 € | 22 % |
| 2023 | 16 % | 30.000 € | 22 % |
| 2024 | 16 % | 30.000 € | 22 % |
| 2025 | 17 % | 30.000 € | 22 % |
| 2026 | 18 % | 30.000 € | 22 % |
Source: Belastingdienst.nl
Calculate Tesla tax addition: calculation examples 2026
Below you will see concrete calculation examples for the most popular Tesla models in 2026. We assume a tax rate of 37,07%.
Tesla Model 3 (list price approximately 46.000 euros)
- 18% on 30.000 euros = 5.400 euros
- 22% on 16.000 euros = 3.520 euros
- Total gross taxable benefit: 8.920 euros per year
- Net (37,07%): approximately 277 euros per month
Tesla Model Y (list price approximately 53.000 euros)
- 18% on 30.000 euros = 5.400 euros
- 22% on 23.000 euros = 5.060 euros
- Total gross taxable benefit: 10.460 euros per year
- Net (37,07%): approximately 323 euros per month
Tesla Model S (list price approximately 90.000 euros)
- 18% on 30.000 euros = 5.400 euros
- 22% on 60.000 euros = 13.200 euros
- Total gross taxable benefit: 18.600 euros per year
- Net (37,07%): approximately 575 euros per month
Note: the 60-month rule
The tax addition rate that applied at the time of the first use of your Tesla remains in effect for 60 months (5 years), even if the car changes ownership. Was your Tesla registered for the first time in 2024? Then you will pay the 16% rate until 2029, even if the statutory rate is now higher.
Tesla annual tax addition: detailed overview
Tesla 2021 additional tax
The taxable benefit for a Tesla increased from 8% to 12% in 2021. The maximum list price to which the favorable rate applied was 40.000 euros.
Tesla 2022 additional tax
In 2022, the tax addition increased from 12% to 16%. At the same time, the threshold decreased from 40.000 euros to 35.000 euros.
Tesla tax addition 2023 and 2024
The tax addition remained stable at 16%. The threshold was lowered further to 30.000 euros. You always pay 22% on the capital gains exceeding 30.000 euros.
Tesla 2025 additional tax
In 2025, the tax addition rate for electric cars rose to 17% on the first 30.000 euros of the list price. The threshold remained 30.000 euros.
Tesla 2026 additional tax
In 2026, an 18% tax addition applies to the first 30.000 euros of the list price of your Tesla. The benefit for fully electric cars is being phased out, but has not yet disappeared. In 2027, the rate rises to 20%, and in 2028, electric cars will be treated exactly the same as petrol and diesel cars.
| Additional tax 2026 | Pricing |
|---|---|
| Fully electric (EV) over the first 30.000 euros | 18 % |
| Fully electric (EV) above 30.000 euros | 22 % |
Pay no tax on company car use for your Tesla
Do you want to avoid paying any tax addition at all for your Tesla? That is possible, provided you can demonstrate that you drive less than 500 kilometers privately per year with your company Tesla. The Tax and Customs Administration only accepts a complete, uninterrupted mileage log as proof.
Manual record-keeping is time-consuming and prone to errors. A GPS trip logging system automatically records every trip, separates business and private use, and generates a tax-approved report at any time. This saves you months of administration and provides certainty during an audit.
View the trip logging solution
Frequently asked questions about Tesla tax addition
How much tax will I pay for a Tesla in 2026?
In 2026, you will pay 18% taxable benefit on the first 30.000 euros of the list price of your Tesla. A 22% taxable benefit applies to the amount above that. The exact net costs depend on your tax bracket.
Is the tax addition for a Tesla the same as for other electric cars?
Yes. The tax addition percentages apply to all fully electric cars in the Netherlands. The brand makes no difference; the list price and the year of first registration determine your rate.
What happens to the tax liability on my Tesla after 5 years?
After 60 months, your fixed tax addition rate expires. After that, the current rate for the relevant year applies. If your Tesla was registered in 2024 with a 16% tax addition, this applies until 2029. After that, you switch to the rate applicable at that time.
Can I avoid company car tax on my Tesla?
Yes. If you can prove you drive less than 500 kilometers privately per year, you do not pay any tax addition. For this, you need a complete mileage log that the Tax and Customs Administration accepts.
Will the tax addition for a Tesla increase after 2026?
Yes. In 2027, the EV rate rises to 20% on the first 30.000 euros. In 2028, electric cars will be fully equalized: then 22% will apply to all vehicles.
Does the tax addition also apply to a Tesla for self-employed individuals?
Yes. Even as a self-employed entrepreneur, a taxable benefit applies if you use your business Tesla privately. You can avoid this by driving less than 500 km privately and proving this with a tax-approved mileage log.
