What about the additional tax rate in 2018?

What about the additional tax rate in 2018? The additional tax rate in 2018 is divided into 5 categories, with the lowest being 4% and the highest 35%. More on that later, let's first explain when exactly you have to pay the additional taxable benefit. You have to pay an additional taxable benefit when you drive a car for business, but also drive more than 500 kilometres per year with it privately. The tax authorities consider the car to be salary in kind and think you benefit from this. As a result, you have to pay tax, which we call fiscal addition. A certain percentage is charged (depending on the car / emissions).

 

What about the additional taxable benefit in 2018? As mentioned earlier, we currently have 5 different categories where it runs out of one by emissions and the last one depends on the year of manufacture of the vehicle. Below is a column that clarifies, what about the additional taxable benefit in 2018?

 

 |Addition                            Co2 limits | 2018
 | All-electric     | 0                        | 4%
 | Semi-electric                        | 22%
 | Economical                          51 - 106                  22%
 | Other                             | > 106                     | 22%
 |            | n.v.t.                 | 35% **

 ** If the company car is older than 15 years, you pay 35% additional tax. Only this is not calculated on the catalogue value but on the market value/day value of the car.