As from 2019 there will be no more than two additional taxable benefit categories. On the one hand an additional taxable benefit rate of 22% will apply for all your company cars also used privately by employees. On the other hand a reduced additional taxable benefit rate of 4% (over the first €50,000 of the purchase price) will continue to apply for fully electric cars. The low additional taxable benefit rate for the fuel and very fuel-efficient cars will cease to apply.
At the moment an additional taxable benefit of 14% is applicable to privately used company cars. As from 2016 a rate of 21% will apply and from 2017 this will be 22%. This will also hold for cars that are liable to a 20% rate this year.
If the CO2 emission is between 106 and 110 grams per kilometre an additional taxable benefit of 20% will apply in 2015. In 2016 this will be 25%, followed by 22% in 2017. The new additional taxable benefit rates will only apply to new contracts. For outstanding contracts the rules will continue as they were at the time of formation of the contract.
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