For most cars it is clear what the addition is, only with electric cars you always have to calculate. What is the addition for an electric car in 2021 and 2022?
Especially around the turn of the year it is always worth looking and puzzling to see what the weather is like. Because the addition for an electric car often changes around the new year. How does it work?
Reward in kind
If you drive more than 500 kilometers privately by car per year, you have to calculate the addition. That is added to the income. After all, the tax authorities see this as remuneration in kind. And that also applies to electric cars.
Addition for an electric car in 2021
The addition for an electric car is cheaper than that of a car that runs on petrol, diesel or a plug-in hybrid car. The full 22% of the list price is added to the income. It is different with an electric car.
In 2021 you will pay 12% on the first 40,000 euros in addition. For everything above that, 22% of the list price is added to the income.
The reduced percentage remains valid for 60 months after the car is first put into use. This means that if your lease contract is extended, after 60 months you will be added to your income by 22% over the entire list price, and you will pay tax on this.
Addition for an electric car in 2022
If the car is first registered in the Netherlands in 2022, different rules will apply. You will then pay an addition to your income of 16% on the first 35,000 euros of the list price and 22% on everything above that. Both the reduced percentage goes up and the threshold to get it goes down. That is something to take into account.
Deliver on time, or benefit even longer
The date of the first registration on the vehicle registration certificate is valid. So if you want a car with the addition of 2021 according to your own choice and specifications, it is cheaper to act quickly. Otherwise it is no longer certain that the car was registered before December 31, 2021 and then you will be more expensive. With regard to the addition, it is therefore better to lease a car that was registered in the Netherlands in 2021. Will it stop altogether if that doesn’t work?
That is not so bad, but then you also have to be flexible. Many leasing companies and importers still stock up on (electric) cars and put them on license plates. You then have less choice in colors and versions, but those cars can still be delivered until next year against the addition of 2021. Keep in mind that the 60-month term for the reduced rate does start on the day the car is registered. So if you get the car in June 2022, you will benefit from it for six months less. Keep this in mind when you determine the lease term.
No addition to private lease
If you lease a car privately, you do not have an addition. You will of course have to pay the lease installments. You can use the car for business. In fact, you can declare the business kilometers at your company. In this way, independent entrepreneurs in particular could see what is the most advantageous option for them: buying or leasing the car for business or private purposes. Even if you have a mobility budget, it can be useful to calculate what is best in your situation.
Calculate your own addition
You can easily calculate the addition for your car with the AutoWeek Addition Calculator. You fill in the registration number of your car or some details of the car you have in mind, your income, and then the addition is calculated from the calculation.
– Thanks for information from Autoweek.nl