Glossary

Benefit in kind (bijtelling) is an addition to your taxable income or salary when you use a company car privately. The percentage varies: 16% for fully electric cars and 22% for other cars (2024). It is calculated on the list price and added to your taxable income or salary. If you drive fewer than 500 private km per year and can prove it with a mileage log, no benefit in kind applies.