Addition to the taxable income

The addition to the taxable income is the amount that is added to an employee’s wage if the company car is used for private purposes and is only due if the private use of the company car exceeds 500 km per calendar year. Usually, the addition to the taxable income is set at 25 percent of the catalogue price of the car and the percentage may be lower if the CO2 emission is lower.
In 2014, the reduced tax addition of 0 percent will no longer apply for new cars. Two new categories will be introduced, 4 percent and 7 percent. In 2014, five percentages will apply, i.e. 4 percent, 7 percent, 14 percent, 20 percent and 25 percent. Het percentage is related to the CO2 emission performance of the car per kilometre covered.