Addition
Here's what you need to know about the addition!
The addition is the percentage of the car's catalog value that must be paid by the lease driver for private use of the car. This is because the tax authorities regard a lease car as income in kind. In recent years, the addition has risen sharply.
Addition is a hot item. What is it exactly, and how do you calculate exactly what a car costs the lease driver? VWP Shortlease is happy to answer and tell you everything you want to know about this topic.
What is an addition?
An addition is the amount you pay because you also use a company car privately. The tax authorities see that private use as a form of income on which you pay tax. In 2025, the addition will be 22% of the catalog value, or 17% for electric cars up to 30,000 euros. Do you drive less than 500 private kilometers annually and can you prove this? Then the addition does not apply to you.
Net addition
You often also hear the term “net addition”. This refers to the actual costs that the driver has when he also uses his company car privately.
Amount of the addition
The amount of the addition depends mainly on the type of car you drive. Environmentally friendly cars have the advantage that the percentage addition is lower. Recently, different rules have been in place. You can read more about this on our addition page. In addition, the tax value of the car and the amount of the income tax bracket are also considered.
Addition for vans
Employees who drive a delivery van that is not used for private purposes do not have to pay an additional fee. To do this, a “Statement of business use of van only” can be submitted to the tax authorities. In short: calculating the correct addition can be a complex matter. If you have more questions or want to know more about a specific lease car (for short lease), feel free to contact contact join the VWP Shortlease team.
Still benefiting from a favourable addition?
Cars with a favourable addition are becoming increasingly scarce. However, thanks to a smart purchasing policy, we still have these models in stock. At VWP Shortlease, you can lease them on the basis of a short-term lease contract from one month to 2 years. All contracts are based on full-operational lease. That means you know where you stand with a monthly all-inclusive lease rate and a clear VAT invoice. VWP Shortlease specializes in business lease. So if you're looking for a company car without an addition, you've come to the right place!
8% Addition
Anyone who has a lease car available and also uses it privately must pay an additional fee. A car is categorized into one of the various addition categories based on the amount of CO2 emissions. Until December 31, 2015, 8% was the additional rate for cars with CO2 emissions of up to 50 grams per kilometer, mostly hybrid cars. As of 1 January 2016, this addition percentage expired. On cars that were in the 7% class until the end of 2015, you paid 15% in 2016 and 22% after 2017. The tax addition has therefore tripled.
12% Addition
Anyone who uses his or her lease car privately in addition to business trips must pay a tax addition. The tax authorities then regard the lease car as income in kind, on which tax must be paid. The addition is the percentage of the lease car's catalog value that the lessee pays to compensate for this extra income.
The addition is determined on the basis of the car's CO2 emissions: you pay less for a clean and economical car than for a high-emission car. The old addition rate of 12% expired in 2021, making way for 16%. That's a big difference! As a result, the tax addition is soon hundreds or even thousands of euros higher.
Various cars available with 12%
VWP Shortlease also has several cars with a 12 percent addition in stock this year. Because they were purchased earlier, the low 12% addition still applies to these cars. The low addition applies until the end of the year. The following popular models, among others, can currently still be delivered from stock:
16% Addition
The addition for business cars is now a well-known phenomenon in the Netherlands. The percentage of the addition is determined by the car's CO2 emissions and is adjusted annually. In 2023, a new addition category of 16% will be introduced.
Current addition categories
Currently, there are two addition categories: 16% and 22%. The 22% addition applies to cars that emit more than 0 grams of CO2 per kilometer and to cars that have no zero emissions, such as petrol cars. The 16% addition applies to cars that are fully electric and have no CO2 emissions. A new addition category of 16% was introduced in 2023. This addition category applies to cars with CO2 emissions between 1 and 50 grams per kilometer. This means that cars with a hybrid or plug-in hybrid engine fall into this category.
What does this mean for you?
If you plan to drive a company car, it is important to see which addition category applies to you. If you choose a car with CO2 emissions between 1 and 50 grams per kilometer, you pay an additional 16%. This can be cheaper than the 22% addition that applies to cars with higher CO2 emissions.
Electric cars at VWP Shortlease
- Tesla Modell 3
- Cupra Born
- Volkswagen ID3
- Volkswagen e-Up!
- Hyundai Ioniq 5
- Polestar 2
- Tesla Model Y
- Jeep Avenger
View our full range of electric cars.
Curious?
Are you interested in leasing an electric or hybrid car from VWP Shortlease? Then feel free to contact contact us or request a quote for your preferred car. We would be happy to advise you.