bijtelling berekenen



Wanneer jij privékilometers rijdt in een bedrijfswagen, dan moet jij belasting betalen. De Belastingdienst ziet het privégebruik van de auto van de zaak namelijk als extra inkomsten en heft daar inkomstenbelasting over. Dit is de zogeheten bijtelling en wordt berekend met een percentage over de cataloguswaarde van de auto. Dáár betaal je dan belasting over. Mede door de opkomst van de elektrische aandrijving, iets dat de overheid sterk toejuicht, wordt de fiscale wet- en regelgeving omtrent de bijtelling jaarlijks aangepast.

Bijtelling berekenen

Wanneer jij een baan hebt waarbij veel zakelijke kilometers gereden moeten worden, dan kun jij met jouw werkgever verschillende afspraken maken hoe deze ritten worden gemaakt. Woon-werkverkeer valt ook onder zakelijke kilometers. Je kunt er gezamenlijk voor kiezen om de ritten met jouw privé auto te maken en ter compensatie een financiële compensatie van de werkgever ontvangen. Deze afspraak wordt vaak vertaald naar een vergoeding per zakelijke kilometer. De compensatie is zoveel voor de brandstof, onderhoud en afschrijving. Jouw privé auto zal sneller slijten én afschrijven omdat je meer kilometers maakt.

Een andere oplossing is de ‘auto van de zaak’. De werkgever regelt de auto voor jouw zakelijke kilometers, veelal inclusief brandstofpas. De auto van de zaak is niet per definitie gelijk aan een lease-auto. Een auto kan ook door de werkgever zijn gekocht, gehuurd of op andere wijze zijn verkregen. Een bestelwagen, -bus of andersoortig vervoer valt hier ook onder. Voor het rijden van zakelijke kilometers met deze auto, hoef jij, als bestuurder, helemaal niets te betalen.

Wanneer jij echter besluit, dat jij de auto van de zaak óók gaat gebruiken voor privékilometers, dan komt de Belastingdienst om de hoek. In dat geval vertaalt de Belastingdienst het privégebruik van de auto van de zaak als een verkapte vorm van inkomen. En over inkomen betaal je belasting. Dit wordt de bijtelling genoemd. Er wordt een bepaald bedrag bij jouw belastbaar jaarinkomen opgeteld en daar betaal je dus inkomstenbelasting over. Dit wordt vanaf 2015 maandelijks direct verrekend met jouw salaris. Een werkgever is wettelijk verplicht bij de Belastingdienst op te geven, dat jij een auto van de zaak rijdt. Uitgangspunt hierbij is dat jij de auto ook privé zal gaan rijden en dus wordt ook automatisch de bijtelling verrekend met jouw maandloon.

Houd jij liever dat geld in jouw zak, dan moet jij de auto van de zaak laten staan en alléén zakelijk gebruiken. Je moet op voorhand formeel bij de Belastingdienst én jouw werkgever aangeven dat jij de auto van de zaak niet privé gaat rijden. Dan krijg je vrijstelling van de bijtelling. Je moet een rittenregistratie bijhouden, waarin jij elke rit kan verantwoorden als zakelijke rit. Er is tegenwoordig handige software (apps) die jou hierbij kunnen helpen. Let wel, jij bent verantwoordelijk voor een sluitende registratie en niemand anders. Wanneer er bij een controle blijkt dat de registratie niet sluitend is, kan de Belastingdienst alsnog een naheffing opleggen. Je mag op jaarbasis maximaal 500 kilometer privé afleggen met de auto van de zaak, zonder in gedrang te komen met de verantwoording van jouw zakelijke ritten.

Het heffen van de belasting op privégebruik van een auto van de zaak, wordt ‘bijtelling’ genoemd. Het standaard percentage voor bijtelling is 22% (2020). Wat houdt dit percentage in? De Belastingdienst berekent een bedrag bovenop jouw belastbaar jaarinkomen, ter grootte van 22% van de cataloguswaarde van de betreffende auto. In het Nederlandse belastingstelsel (2015) betaal jij 37,35% (tot € 68.508,- bruto belastbaar inkomen) of 49,5% (vanaf € 68.508,-) aan inkomstenbelasting.

In het volgende voorbeeld wordt de maandelijkse netto bijtelling berekend:

  • de cataloguswaarde van jouw auto van de zaak is € 30.000,-
  • de bijtelling is 22%
  • jij krijgt 22% x € 30.000,- = € 6.600,- bovenop jouw belastbaar jaarinkomen
  • in dit voorbeeld is het belastbaar inkomen onder € 68.508,-, dus in belastingtarief: 37,35%
  • jouw netto bijtelling per jaar wordt: € 6.600,- * 37,35% = € 2.465,10
  • Per maand is dat: € 205,43

Korting op bijtelling

nieuwe ford c-max plug-in hybrid 1Met de opkomst van alternatieve, schonere aandrijving, is er in de loop der jaren véél veranderd in het fiscale landschap aangaande de bijtelling. Denk aan auto’s met een hybride, plug-in hybride of zelfs 100% elektrische aandrijving. De overheid stimuleert de aanschaf van deze schonere auto’s door middel van het aanbieden van korting op de bijtellingspercentages. In 2020 worden alleen 100% elektrische auto’s nog gestimuleerd door een bijtellingspercentage van 8% in plaats van 22% te hanteren (zie bijtelling 2020).

De mate van ‘schoon’ wordt uitgedrukt in de hoeveelheid gram uitstoot (emissie) van koolstofdioxide (Co2) per gereden kilometer. De overheid gebruikt dit om te bepalen of een auto in aanmerking komt voor korting. Bij de opkomst van de volledig elektrisch aangedreven auto’s liep dit op tot zelfs volledige kwijtschelding van de bijtelling. In de loop der jaren is de fiscale wet- en regelgeving aangaande bijtelling regelmatig aangepast door de overheid.

Meer informatie over bijtelling, vindt jij natuurlijk ook op de website van de Belastingdienst.


46 Comments on "bijtelling berekenen"

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    Plug-in hybride auto’s passen niet meer binnen het kabinetsbeleid om zeer zuinig rijden fiscaal te stimuleren. Het beleid is namelijk ingehaald door de techniek. Deze auto’s rijden een veel kleiner deel van hun kilometers elektrisch dan verwacht. Daarom wil het kabinet de belastingvoordelen voor plug-ins de komende jaren afbouwen.

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