Recording private use of a company car: benefit in kind, mileage log and VAT in 2026
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.
What is the benefit in kind for private use of a company car?
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 fully electric cars the 18% rate applies up to a list price of € 30,000 — above that 22% applies. You do not need to apply the benefit in kind if you can demonstrate that you drive no more than 500 kilometres privately per year, which you do with a mileage log. Commuting is treated as business kilometres for income tax purposes. In addition to the income tax benefit in kind, there is also a VAT correction for private use. With Giroo's mileage registration you easily track how many kilometres you drive for business and privately.
Source: Belastingdienst — Private use of company car
Exception: fewer than 500 km privately
You do not need to apply the benefit in kind if you can demonstrate that you drive no more than 500 kilometres privately per year. Commuting counts as business kilometres for income tax purposes.
Benefit-in-kind percentages 2026
The benefit in kind is a percentage of the list price of the car. In 2026 two rates apply:
| CO₂ emissions | Benefit in kind 2026 |
|---|---|
| 0 g/km (hydrogen / integrated solar cells) | 18% |
| More than 0 g/km | 22% |
Source: Belastingdienst — Benefit in kind private use of company car 2026
Zero-emission cars: note the cap
For other zero-emission cars (fully electric, but not hydrogen or solar cells) the 18% rate only applies up to a list price of € 30,000. For the amount above that 22% applies.
60-month rule
The reduced percentage of 18% applies for a period of 60 months from the first day of the month following first registration.
Cars older than 16 years
Since 2026, for cars older than 16 years a benefit in kind of 35% of the market value applies. Up to and including 2025 this already applied to cars older than 15 years.
Calculation example benefit in kind
Situation: You have a petrol car (list price € 35,000) and also drive privately.
- Benefit in kind: 22% × € 35,000 = € 7,700 per year
- You add this amount to your business profit
- At a tax rate of 37.07% you pay approximately € 2,854 extra tax
Situation 2: Fully electric car (list price € 45,000):
- First € 30,000: 18% × € 30,000 = € 5,400
- Remainder: 22% × € 15,000 = € 3,300
- Total benefit in kind: € 8,700 per year
Mileage log: when and how?
If you drive fewer than 500 km privately per year and do not want to apply the benefit in kind, you must demonstrate this with a complete mileage log. Per trip you record:
- Date of the trip
- Start and end odometer reading
- Start and end address
- Route (if different from the shortest route)
- Purpose of the trip (business or private)
Tip: Use a mileage registration system with the Keurmerk RitRegistratieSystemen (certified mileage registration mark). The Belastingdienst will then assume your registration is complete.
Vans
The rules also apply to vans, unless the van is almost exclusively suitable for the transport of goods (for example only a driver's seat, passenger seat removed). In that case you calculate the number of private kilometres × the actual cost per kilometre.
How do you record the benefit in kind?
For income tax
The benefit in kind is a correction on your car costs. You record it as follows:
- All car costs (fuel, insurance, road tax, maintenance, depreciation) are posted as business costs
- The benefit in kind is posted as drawings: you reduce the deductible costs by the benefit-in-kind amount
For VAT
Private use also has consequences for VAT. You may deduct VAT on car costs (fuel, maintenance) as input VAT, but you must remit VAT on private use. You settle this in the last VAT return of the year.
Car owned for less than 1 year
If you have owned the car for less than 1 year, you calculate the benefit in kind pro rata. For example for 5 months: 5/12 × 22% × list price.
Charging point
The purchase and installation costs of a charging point for an electric business car are deductible. The charging point does not increase the list price of the car.
Tracking private car use with Giroo
With Giroo you easily record your car costs and the benefit in kind is automatically calculated. With the built-in mileage registration you track your trips. All data is directly available for your VAT return.
Also read our overview of all deductible expenses for self-employed persons.