Bijtellingspercentages auto 2025 - Waterland Accountants & Adviseurs

The regulations surrounding the addition for private use of company cars have become a puzzle due to all kinds of changes and transitional measures. Below, we give you an overview of the percentages of the addition, the percentages of the discount and the amount of the CAP. The CAP means that you calculate the discount up to this amount.

General addition rate for private car use

date of 1st admission on or after 1 January 2017: 22%
Date of 1st admission before 1 January 2017: 25%
cars older than 15 years: 35%

Cars with no CO2 emissions, with date of 1st admission on or after 1 January 2017
Discount in 2025 on the general addition rate up to the amount of the CAP. For hydrogen and solar cell cars, the CAP does not apply: you calculate the discount on the entire base.

date of 1st admission 2025: CAP €30,000, discount 5%
Date of 1st admission 2024 and 2023: CAP €30,000, discount 6%
date of 1st admission 2022: CAP €35,000, discount 6%
date 1st admission 2021: CAP €40,000, rebate 10%
date of 1st admission 2020, after expiry of 60-month period: CAP €30,000, discount 5%
2020 1st admission date, within the 60-month period: CAP 45,000, rebate 14%
date of 1st admission 2019, 2018 and 2017: CAP 30,000, rebate 5%

Cars with no CO2 emissions, with date of 1st admission before 1 January 2017
Discount in 2025 on the general addition rate up to the amount of the CAP, depending on the date of 1st registration. For hydrogen and solar cell cars, the CAP does not apply: you calculate the discount on the entire base.

date of 1st registration 2025: CAP €30,000, discount 5%
date of 1st registration 2024 and 2023: CAP €30,000, discount 6%
date of 1st registration 2022: CAP €35,000, discount 6%
date of 1st registration 2021: CAP €40,000, discount 10%
date of 1st registration 2020, after expiry of 60-month period: CAP €30,000, discount 5%
date of 1st registration 2020, within the 60-month period: CAP 45,000, rebate 14%
date of 1st registration before 2020: CAP 30,000, discount 5%

Note: So in 2025, we see the following possible addition rates after discounting: 8%, 11%, 12%, 15%, 16%, 17%, 19%, 20%.