company van

What qualifies as a company van?

Not every vehicle used for transporting goods qualifies as a company van for tax purposes. Specific structural requirements apply to each type of van. Additional side windows must be replaced with robust, opaque panels. The Dutch Tax and Customs Administration has indicated that it is also acceptable to affix opaque materials to the interior bodywork of the vehicle.
 

Purchase: KIA and MIA

When purchasing company vans, you are eligible for the small-scale investment allowance (KIA), applicable to both new and second-hand vehicles. The KIA allowance amounts to a maximum of 28% of the investment amount between €2,900 and €398,236. Additionally, the Environmental Investment Allowance (MIA) specifically applies to new hydrogen-powered vans, providing a deduction of 45% on 90% of the investment amount (with a maximum of €125,000). Please note: if you qualify for the MIA, you cannot simultaneously use the Hydrogen Mobility Subsidy Scheme (SWIM).

Additional tax liability: When does it not apply?

Additional tax liability (bijtelling) generally applies when company vans are used privately. No additional tax liability is applicable if private use demonstrably remains limited to a maximum of 500 km per year. Employees may request a 'no private use declaration' for this purpose. Additional tax liability also does not apply to vans that are almost exclusively suitable for transporting goods. For vans used exclusively for business purposes, a 'declaration of exclusive business use for company vans' is required. With this declaration, any private use, even incidental, is strictly prohibited.

Other exceptions to additional tax liability

Additional tax liability does not apply if private use is explicitly prohibited, provided that the employer actively monitors and documents this prohibition in writing. Additional tax liability is also not applicable if private use is made impossible, for example by requiring employees to hand in the van keys at the end of each working day. For vans continuously used interchangeably by multiple employees, where private use is difficult to establish, the employer pays a fixed-rate final levy of €451 per van.

Amount of additional tax liability

From 2026 onwards, the standard rate of additional tax liability will be 22%. For fully electric vans, a reduced rate of 18% applies up to a value of €30,000, with the standard rate of 22% applying beyond this amount. Vans powered by hydrogen or solar energy will have a fully reduced rate of 18% in 2026 and 20% in 2027. From 2028 onwards, a general rate of 22% will apply.

Taxes: BPM and MRB

When purchasing or importing a new van, BPM (private motor vehicle and motorcycle tax) is payable, unless the van is completely emission-free. Since 2025, the BPM exemption for vans no longer applies. Motor vehicle tax (MRB) depends on weight, fuel type, and environmental impact. Entrepreneurs can benefit from a reduced MRB rate if the van is used for business purposes at least 10% of the time. From 2026 onwards, the MRB discount for emission-free vans will no longer apply.
 

Zero-emission zones and pseudo-final levy

Municipalities may introduce zero-emission zones, where only electric vans are permitted. Violations incur a minimum fine of €120. From 2027, an additional pseudo-final levy of 12% will apply to fossil fuel passenger cars; however, this levy does not apply to vans.

More information

For more information about the company van, you can read the advisory handbook.

Open handbook