Pay additional tax in 2026? This is what you need to know as an entrepreneur – The Happy Financial

As an entrepreneur with a company car, it is important to look ahead to what will change for tax purposes. From January 1, 2026, the additional tax scheme, the tax surcharge for private use of a business car, will change dramatically. Anyone who uses a new car for business will now pay one rate: 22% on the full list value. You can read this article why this change is important to you, what it means in practice in what choices you have to act smart.

What is additional tax and why should you pay attention to it?

Additional tax is the tax correction that you must apply when you drive a business car more than 500 private kilometers per year. The value of the private benefit adds to your income, which means you pay tax. For entrepreneurs, this means that the company car is part of your decision-making not only in terms of cost but also for tax purposes. Choosing which car, when you register it and how you use it can have a direct impact on your net costs.

What will change in 2026?

One rate for everyone

Until 2025, a reduced additional tax rate applied to fully electric cars: for example, 17% on the first €30,000 of the list value and 22% above that. From January 1, 2026, this applies to the cars (also fully electric) the standard rate of 22% on the full list value.

What does that mean in practice?

• Have you registered a fully electric car this year? Then you can benefit from the rate that applied at the time of registration for five years.
• Will you only register a new car in 2026? Then the rate of 22% immediately applies.
• For entrepreneurs this means: the moment you register the car can make a difference of thousands of euros over the term.

How do you calculate what it will cost your company?

1. Certain catalog value of the car you want to register.
2. Multiply this value by 22%: that is the rate from 2026.
3. This amount is added to your income and you pay tax according to your bracket (Income tax).
4. Compare this with the situation if you register the car in 2025. The difference can amount to hundreds or even thousands of euros per year.
5. Take into account the fixed period of five years: the rate applies for 60 months from the first registration.

Please note: the templates have been prepared for 2025. 2026 will be available from January 2026.

What can you do as an entrepreneur?

• Consider the time of purchase or lease. If you register the car before January 1, 2026, you will benefit from the lower rate.
• Choose your type of car consciously. From 2026, the advantage for electric cars will largely disappear. Therefore, take a good look at the total costs: purchase, energy and taxes.
• Do you drive less than 500 km privately? Then you do not have to pay any additional tax, provided your journey registration is conclusive.
• Check your contracts. Pay attention to the date of registration, first use and the additional tax percentage.
• Think ahead in your mobility policy. Do you have multiple cars or mobile employees? Plan now for the new rules.

Common mistakes

• Thinking that an electric car automatically remains cheaper — from 2026 the same rate will apply as for fuel cars.
• Forgot about the addition percentage fixed for five years. Bad timing can cost you dearly.
• No comprehensive trip registration for less than 500 km of private use.
• Only look at the purchase price and not at the total costs.
• Confuse gross addition with net burden — the tax bracket makes the difference.

Conclusion

The change in the additional tax as of 2026 means that many entrepreneurs will have to take a critical look at their choice of car, the time of purchase or lease and their mobility policy. By planning smartly you can benefit or avoid unnecessary extra costs. Take the time now to review your car use and contracts — tax benefits start with good timing.

Checklist: what can you do now?

• Check whether your current car still falls within the lower additional tax period.
• Consider new lease or purchase before January 1, 2026.
• Calculate the financial impact with the template ‘Company or private car‘ from De Blije Financial.
• Keep an eye on additions and costs annually.

Usage tips: With the company car or private template you can easily calculate which is cheaper for you. Download the template and immediately see the difference in net costs.

Please note: the templates have been prepared for 2025. 2026 will be available from January 2026.