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Is an additional taxable benefit a good option?

Together with two ministries, the parties in the Mobility Alliance have carried out a number of pilots for alternative forms of transport and payment. The pilot ‘Additional taxable benefit based on private kilometers’ shows that a considerable part of the company car users are positive on an additional taxable benefit. The pilot investigated the possible effect of an additional taxable benefit for the company car use. For the additional taxable benefit, the tax to be paid is determined by calculating a certain amount per private kilometer traveled with the company car.


The following conclusions have emerged from the pilot:

  • 60% of the users of company cars who pay an additional tax liability are positive about an additional taxable benefit. Of the users who do not take an additional tax liability into account, 83% are positively inclined.
  • 64% expect a change in behavior, when the system comes into effect. The other car in the family will be used more often (22%), as will the bicycle (20%).
  • Between 60% and 76% of the users expect to try and save on private kilometers with the company car.

In order for the additional taxable benefit to work properly and fairly, it is really necessary, however, to use a kilometer record system.

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