What is the additional tax rate?
Car addition rates in the Netherlands
The addition rates in the Netherlands are divided into several categories, depending on the car's CO2 emissions. In recent years, these rates have changed significantly to encourage environmentally friendly driving. Here are the main additional taxable benefit rates:
● Electric cars: Electric cars often have the lowest additional tax rate. In 2023, this rate is 16%.
● Other cars: Cars that are not fully electric are subject to a higher additional tax rate. In 2023, this rate will be 22%.
Year | Fully Electric (0 CO₂-emissions) | Other |
2024 | 16% - CAP 30.000 | 22% |
16% - CAP 30.000 | 22% | |
16% - CAP 35.000 | 22% | |
12% - CAP 40,000 | 22% | |
8% - CAP 45.000 | 22% | |
4% - CAP 50.000 | 22% | |
4% - no CAP | 22% |
Please note that these rates can change annually, so it is essential to always consult the current addition rules when choosing a lease car.
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