Company car vs private car for ZZP'ers in the Netherlands (2026)

Is a company car ever worth it for a ZZP'er in the Netherlands in 2026?

In 2026, a freelancer (ZZP'er) can either keep a car private and deduct €0.23 per business km, or put the car in the business and deduct costs but add a private-use addition (bijtelling) of 22% (or 18% for many zero-emission cars up to €30,000) unless private driving stays under 500 km/year with proof. If VAT is reclaimed, a VAT correction can apply (often 2.7% or 1.5%).

Browse the [Knowledge Hub](/knowledge-hub) for more freelancer accounting guides. A car decision is mainly a numbers decision: business car deductions can be offset by bijtelling (18% or 22%) and by an annual VAT private-use correction if you reclaimed VAT (btw). If you also file VAT returns, see the [VAT return (BTW-aangifte) guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

Example: driving 10,000 business km with a private car gives a €2,300 profit deduction (10,000 × €0.23). A business car with a €45,000 catalogue value and 22% bijtelling adds €9,900 to taxable profit (22% × €45,000). A zero-emission car could be €8,700 bijtelling on €45,000 in 2026 (18% on €30,000 plus 22% on €15,000). Compare these figures to your own mileage and purchase price.

• Private car: deduct €0.23 per business km in 2026; 10,000 km = €2,300.
• Business car: bijtelling is 22% (standard) or 18% for many zero-emission cars up to €30,000.
• To avoid bijtelling, prove ≤500 km private driving in a calendar year with a trip log (rittenregistratie).
• VAT: without proof of actual private use, a common annual correction is 2.7% of catalogue value (incl. VAT and bpm).
• After 4 years after the year the car is first used, the forfait can drop to 1.5% in specific cases.
• If the car is used ≤10% for business, income tax forces private treatment; ≥90% business forces business treatment.

When is your car business property or private property for income tax (inkomstenbelasting)?

For income tax (inkomstenbelasting), a car is classified by business use. If business use is 10% or less, the car is private (privevermogen). If business use is 90% or more, the car is business (ondernemingsvermogen). Between 10% and 90%, the car is a choice asset (keuzevermogen), and you pick one treatment per car. A special rule can make the car business if business km exceed private km and private driving stays ≤500 km/year.

The 10% and 90% thresholds are based on kilometres, so a simple yearly log is enough. If the car is a choice asset (10% to 90% business use), the decision affects how you deduct costs and whether bijtelling applies. The income tax choice and the VAT choice can be different, so decide both explicitly in the year you start using the car. Changing the income tax choice later is usually only possible before the first assessment becomes final.

What is bijtelling in 2026, and when can you avoid it?

Bijtelling is an income-tax adjustment for private use of a business car (auto van de onderneming). If you drive more than 500 km privately in a calendar year, you add a fixed percentage of the catalogue value (cataloguswaarde) to taxable profit. For cars with a 2026 first admission date, the standard rate is 22%. Many zero-emission cars are 18% up to €30,000 for 60 months, then 22% above that cap.

"Ik kan overgangsregeling van een jaar toezeggen."

You only avoid bijtelling if you can prove private driving is at most 500 km in the calendar year. The safest proof is a complete trip log (rittenregistratie) that records every trip and the odometer readings. If the trip log is incomplete, the tax authority can require bijtelling even if you believe private use was low. That proof requirement is the main practical difference between paying bijtelling and trying to stay under 500 km.

In 2026, cars older than 16 years can fall under a different calculation: 35% of the market value (waarde in het economisch verkeer). Some older cars keep a historical 25% regime if the car was first registered before 2017 and previously fell under 25%. Because these exceptions are date-driven, check the first admission date (datum eerste toelating) and the car age on 31 December.

• Threshold: ≤500 km private per calendar year to avoid bijtelling (with proof).
• Standard 2026 rate (CO2 >0 g/km): 22% of catalogue value each year.
• Zero-emission (0 g/km): 18% up to €30,000 catalogue value; 22% above €30,000.
• Duration: the reduced 18% rate applies for 60 months from the month after first admission.
• Full 18% can apply to hydrogen cars and specific solar cars (≥1 kWp integrated solar, no lead battery).
• Older than 16 years: 35% of market value can apply; some pre-2017 cars keep 25%.

How does VAT (btw) work for a mixed-use car in 2026?

For VAT (btw), you choose separately whether the car is business or private. If you treat the car as business for VAT and reclaim input VAT on purchase and running costs, you must pay VAT on private use. Commuting (woon-werkverkeer) counts as private use for VAT. Without a solid mileage split, a common method is an annual forfait: 2.7% of the catalogue value (incl. VAT and bpm), or 1.5% in specific cases.

The tax authority expects you to be able to explain the private-use percentage. A complete mileage log lets you calculate VAT on actual private kilometres instead of using a forfait. If you do not have a complete log, you may still prove the split with other business records, but that is harder in an audit. If you file quarterly VAT, the correction is usually included in the last VAT return of the year; see the [VAT return (BTW-aangifte) guide](/knowledge-hub/vat-returns-netherlands-expat-freelancer-guide).

The 2.7% forfait applies when you cannot show the private-use share and you deducted VAT broadly. If private use happens more than 4 years after the year you started using the car, the forfait can be 1.5% instead of 2.7%. If you bought the car mid-year, the forfait is prorated (for example 4/12 of 2.7%). If you have VAT-exempt turnover, reduce both the VAT deduction and the correction proportionally.

What if you keep the car private: how does the €0.23/km deduction work in 2026?

If the car stays private for income tax, you do not deduct fuel, insurance, repairs, parking, or depreciation separately. Instead, you deduct a fixed €0.23 per business kilometre from profit in 2026. This applies to a private-owned car and to a car you privately rent for business trips. For example, 12,000 business km creates a €2,760 deduction (12,000 × €0.23).

The €0.23 rate is meant to cover all car costs in one number, so claiming separate costs on top would double count. The simplest setup is a lightweight mileage log that totals business kilometres per year and keeps a short purpose note per trip. If you are building a broader expense system, combine this with your other costs from the [deductible expenses guide](/knowledge-hub/deductible-expenses-freelancers-netherlands). If you later switch the same car into the business, expect different rules for VAT and bijtelling.

• Record at least 5 fields per trip: date, from, to, km, and business purpose.
• Keep start and end odometer readings (2 numbers) per trip if possible.
• Separate business and private trips; the total business km drives the €0.23 calculation.
• Store supporting receipts for unusual business trips (for example, ferry or toll invoices).
• Total the year business km once (for example, 8,500 km → €1,955 deduction).
• If business use moves above 90%, reassess whether income tax forces business treatment.

What VAT outcomes and penalties apply if you miss car-related VAT corrections?

Car VAT issues usually show up in the annual private-use correction. Filing a VAT return late can lead to a €82 fine after a 7-day grace period; repeat cases can be €165. Paying VAT late normally triggers a 3% penalty, and repeat defaults can be up to 10% (max €6,709 per year). If VAT is underpaid through gross negligence or intent, the penalty can be up to 100%.

These penalties are mechanical and can be triggered by timing mistakes. In practice, the private-use correction is often entered in the last VAT return of the financial year, so forgetting it can create an underpayment that is discovered later. The table summarises the standard amounts and the higher amounts used when the issue repeats or is intentional.

What income tax interest and penalties can apply if your car position is corrected in 2026?

If the tax authority corrects your car treatment, extra taxable profit can be added (for example 22% × €45,000 = €9,900). Tax interest (belastingrente) is 5% from 1 January 2026 for most taxes. Filing income tax late can trigger a €469 fine (up to €6,709 for repeats). Intentional errors can lead to penalties of 25% (gross negligence) or 50% (intent).

"Het verbeteren van het belastingstelsel gaat continu door."

Income tax corrections often happen years after the purchase, because bijtelling depends on the first admission date and on whether you can prove the 500 km rule. If you cannot produce the required evidence, the correction typically applies for the whole year private-use adjustment. Use the table to understand which numbers are fixed (€469, 5%) and which are percentage-based (25%, 50%).