Business and private kilometers, this is how you deal with them as a self-employed person

Business and private kilometers, this is how you deal with them

Do you only drive your van for work, or do you also use it for private use? That matters quite a bit. Heel It's not complicated, but you do have to know the difference. Don't pay additional tax, but take your bus to the football club on Sunday? That could cost you dearly.

This article was written in collaboration with Lars Jongen – Van Mossel Autolease.

What is addition?

Tax addition, as it is called in full, is a tax measure for people who drive more than 500 kilometers per year privately with their business car. In that case, the Tax Authorities see those extra private kilometers as income, and therefore as taxable. This tax is levied via an increase in your gross income. How much additional tax you pay depends, among other things, on the list price of the car and how much CO2 it emits. Whether you have a gray or yellow license plate and whether you drive on diesel, petrol or electric does not matter for the additional tax rules. They are the same:

• Do you drive more than 500 km per year privately? Then you pay additional tax on your business van.
• Do you drive for business and at most 500 km per year privately? Then you must keep track of all your journeys and be able to account for them.

Also additional tax if you have not paid BPM

As of January 1, 2025 , the BPM exemption for gray license plates will expire , but the rules for tax addition will most likely not change. Even though as a self-employed person you have not had to pay BPM (Passenger Car and Motorcycle Tax) on your business van until now, that BPM is indeed there. So if you also drive it privately, you pay the full additional tax: purchase value + VAT + BPM.

_________

The facts in a row

• If you (also) drive the van privately, you must pay additional tax - including VAT and bpm 
• If you only drive the van for business purposes, you must keep track of the kilometers (number and destination) 
• In that case you are allowed to drive a maximum of 500 kilometers per year privately, the rest you will have to account for 
• If you do or cannot do this, it can have very serious consequences, namely… 
• You still pay the additional tax, retroactively (date of ascription), plus a 100% fine