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Additional tax liability for the private use in relation to company vehicles

On February 5, 2014 by Dutch Umbrella Company

The percentage of additional tax liability for the private use of company vehicles has been determined for 2014.

In the chart below you will find the relevant categories, CO2 emissions and the accompanied percentages of the additional tax liability for the private use of company vehicles in 2014.

 

Category Diesel powered CO2 emissions per km in grams None diesel powered CO2 emissions per km in grams Additional Tax Liability
1 Electric vehicles 0 0 4%
2 Hybrid vehicles >0- ≤50 >0- ≤50 7%
3 Extremely fuel-efficient vehicles >50 – ≤85 >50 – ≤88 14%
4 Fuel-efficient vehicles >85 – ≤111 >88 – ≤117 20%
5 Other vehicles >111 >117 25%

 

The above mentioned percentages apply for category 1 & 2:

  • For newly registered vehicles in 2014 or 2015;
  • For the time span of 60 consecutive months, unless there is an excessive private use of the vehicle.

The above mentioned percentages apply for category 3 , 4 & 5:

  • For newly registered vehicles in 2014;
  • Unless there is an excessive private use of the vehicle.

What about electric and hybrid vehicles registered before 2014?

For all these vehicles the additional tax liability percentage is 0%. The time span of this regulation depends on the date of registration. If the date of registration is:

  • Before 01-01-2012 – The regulation applies from 01-01-2012 until 01-01-2017;
  • Between 01-01-2012 and 01-01-2014 – The time span of the regulation is 60 consecutive months, starting on the first day of the following month of the first registration. This regulation is connected to the license plate. Should the vehicle change proprietor, the regulation will continue to apply.