Anyone who drives a company lease car privately and drives more than 500 kilometers per year pays an additional taxable benefit. To encourage driving electric cars, the government charges less additional tax on electric cars than on gasoline or diesel cars. Whereas you pay an additional tax rate of 22% on a gasoline or diesel car in 2022, the additional tax rate on electric cars this year is only 16%. This makes choosing an electric lease car a good choice for both environment and wallet.

What is additional tax?

If you drive privately in a company lease car, the government views this as additional wages in kind. You pay taxes on wages, and thus also on your leased car. The amount the government sees as additional wages depends on the value of the car and the fuel it runs on. Suppose you drive a car worth €30,000 that runs on gasoline. Your additional tax rate is then 22% and the amount added to your salary over a whole year is 22% of €30,000: 0.22 x €30,000 = €6,600. So per month there is an additional €550 on which wage tax must be paid. Suppose you have to pay 42% tax on this, then the net monthly cost of this car is 0.42 x €550 = €231.

Additional charges for electric cars

The 16% additional tax rate for electric cars applies only to electric cars that emit 0 grams of CO2 per kilometer and have a list value of up to €35,000. Do you have a more expensive car? Then you will pay the full additional tax rate of 22% on the portion above €35,000.

The reduced addition rate for electric cars that applies in 2022 is valid for five years. After five years, the addition rate for the car will be recalculated using the rules in effect at that time.

Avoiding additional taxes?

If a company lease car is driven less than 500 kilometers per year for private use, no additional taxable benefit needs to be paid. But how do you prove to the tax authorities that less than 500 kilometers were driven privately? For this you need Ritregistratie needed. Fleetassist can help you put trip registration in all company cars. Would you like to know more about this? Then take today Contact contact Fleetassist and we will be happy to tell you about all the benefits of our trip tracking system.