Determines the marginal Box 1 rate on the benefit: 35.75% up to € 38,883, 37.56% up to € 78,426, 49.50% above (2026).
Explanation
The bijtelling is added to your salary and taxed at the rate of the highest bracket your salary falls in. The net cost is therefore bijtelling × marginal rate.
Salary € 110,000 → 49.50%. Bijtelling € 8,698 → net ≈ € 4,305 per year (€ 359 per month).