These are the new addition rules for 2022

10 september 2021

The addition rules change every year. Now that 2022 is almost upon us, it is important to take a closer look at this. It may also affect your costs. Below you can read all about next year's new addition rules.

Addition

Do you have a company car , but do you also use it for private trips? Then there is a good chance that you travel more than five hundred kilometers in a year in your private time. In that case you have to pay additional tax. It's a kind of extra income, because you can drive a company car. However, the additional tax depends on a number of factors. For example, you have to pay less additional tax if you drive an electric car, because it is cleaner for the environment. The catalog value of your car is also taken into account.

The 'normal' percentage

In 2022, the 'normal' percentage of the additional tax will be 22 percent. This applies to cars that run on fuel, i.e. petrol and diesel cars. However, this percentage has not changed over the years. Every car that emits more than one gram of CO2 must pay an additional tax of 22 percent. This is therefore seen as the standard percentage for the additional tax.

The percentage for electric cars

If you drive around in an electric car , you pay less additional tax than the normal percentage. This is because you contribute to the environment with your car. An electric car does not emit any CO2. Moreover, this is also a lot cheaper for your wallet. The additional tax rate in 2022 will change to sixteen percent. This does apply to a car with a value of up to forty thousand euros. If you exceed forty thousand euros, you pay the normal percentage for every euro above that: 22 percent. However, the Senate and House of Representatives are discussing this, because they want to reduce the amount from forty thousand to 35 thousand euros.

No additional tax

If you lease a car on the basis of financial lease, you as an entrepreneur have the choice not to have to pay additional tax. To do this, you must convert the car to your private assets. You can choose to process the invoice in your business administration, but this is not necessary. If you choose to pay the invoice privately as well as all other costs of the car, the car is part of your private assets. This way you don't have to pay any additional tax.

In addition, you do not have to pay additional tax if you travel less than five hundred kilometers per year for private purposes. You must be able to demonstrate this on the basis of a journey administration.

Five-year period

The additional tax rate is valid for five years once the car is registered. The percentage remains the same for that period, even if ownership changes. An electric car that was registered on January 1, 2021 has an additional tax percentage of twelve percent, until January 1, 2026. From 2022, the additional tax percentage will therefore be increased to sixteen percent and you will pay this percentage for an electric car that was registered on January 1, 2022. is registered for a period of five years.