Do you use a company car for private purposes? Read how to record private use, which benefit-in-kind percentages apply in 2026 and when a mileage log is required.
The benefit in kind (bijtelling) is the amount you must add to your profit if you use a car that belongs to your business assets for private purposes. In 2026 the benefit in kind is 22% of the list price for cars with CO₂ emissions, and 18% for hydrogen cars and cars with integrated solar cells. For
The benefit in kind is a percentage of the list price of the car. In 2026 two rates apply:
Situation: You have a petrol car (list price € 35,000) and also drive privately.
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