Rekenbox · 2026
Residual value calculator
See yearly book value, tax depreciation and running costs, with a lease comparison.Value through the years
From purchase to residual value.
- Economic book value
- €25,200.00
- Tax book value
- €25,200.00
Buy or use operating lease?
€133.33 less per month with lease.
Residual value is your estimate. The chart shows book value; it does not predict a selling price.
- Depreciation basis after VAT treatment
- €30,000.00
- First calendar year economic depreciation
- €4,800.00
- First calendar year tax depreciation
- €4,800.00
- Useful life in whole months
- 60
- Annual running costs
- €4,000.00
- Annual total costs using selected method
- €8,800.00
- Costs allocated to business use per year
- €8,800.00
- Operating lease including the same costs per month
- €600.00
- Lease minus buying per month
- -€133.33
Findings and points to check
- Residual value is your input, not a market valuation. The comparison assumes operating lease with vehicle return; check mileage, final payments, costs and VAT basis in the offer.
Depreciation by calendar year
| Year | Months | Economic € | Tax € | Difference € | Book value € | Tax book value € | Cumulative € |
|---|---|---|---|---|---|---|---|
| 2026 | 12 | 4800.00 | 4800.00 | 0.00 | 25200.00 | 25200.00 | 4800.00 |
| 2027 | 12 | 4800.00 | 4800.00 | 0.00 | 20400.00 | 20400.00 | 9600.00 |
| 2028 | 12 | 4800.00 | 4800.00 | 0.00 | 15600.00 | 15600.00 | 14400.00 |
| 2029 | 12 | 4800.00 | 4800.00 | 0.00 | 10800.00 | 10800.00 | 19200.00 |
| 2030 | 12 | 4800.00 | 4800.00 | 0.00 | 6000.00 | 6000.00 | 24000.00 |
Assumptions, sources and version
2026 · nl-2026.1 · v2026.1
- The first-use month counts as a whole month, including 31 December. Useful life is rounded to whole months. This is a monthly model, not daily accounting.
- The tax comparison applies the ordinary 20% of original cost annual cap, down to residual value. The economic method or residual estimate is not automatically acceptable for tax.
- Depreciation and running costs exclude recoverable VAT. The business share allocates costs; it does not calculate company-car benefit, private-use VAT or asset classification.
- Belastingdienst — afschrijven op bedrijfsmiddelen (2026-09-07)
- Belastingdienst — margeregeling (2026-09-04)
- RVO — Milieulijst MIA/Vamil 2026 (2026-09-07)
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Understand your result
How this tool works
Residual value is the amount you expect to retain when selling an asset after its useful life. For a vehicle, that estimate affects depreciation and the expense recognized each year. This tool uses your entered residual value. It does not predict a current used-car price or consult a dataset of registration numbers, mileage or completed vehicle sales.
Enter residual value as an amount or a percentage of the depreciation basis. A 20% estimate on a €30,000 basis gives €6,000. The correct basis depends on VAT treatment. Fully recoverable VAT is excluded, while a margin-scheme vehicle uses its entire margin price. Keep purchase and residual values on a consistent basis throughout the calculation.
The book-value curve shows the amount remaining after each calendar year’s depreciation. Select a year with the slider to inspect economic and tax book value separately. The economic curve ends at your entered residual value. A higher residual estimate reduces total depreciation for an unchanged useful life. It does not establish that the vehicle can actually be sold for that amount later.
A useful estimate considers age at sale, expected mileage, maintenance, damage, specification and market conditions. Keep comparable listings or a substantiated valuation outside this calculation. Compare cautious, expected and favorable scenarios using the same purchase basis and life. Three scenarios can be saved locally without an account. This makes uncertainty visible without presenting one figure as certain.
Straight-line depreciation allocates value consumption evenly across months. Declining balance starts with a percentage of book value and adjusts the final economic month to the chosen ending amount. The ordinary annual ceiling still applies to the tax comparison. Tax book value may therefore remain above residual value when economic useful life ends. The extended schedule displays that difference.
Results connect your residual assumption to monthly costs and cost per kilometer. Use them to compare alternatives, while checking lease offers for matching VAT treatment, mileage and included services. An eventual sale above or below book value can produce an accounting gain or loss. That is a later transaction; this plan does not recognize a sale that has not yet occurred.
Residual value as amount or percentage
Residual value = depreciation basis × residual percentage
Residual value must lie between zero and the purchase basis.
Book value after depreciation
Book value = purchase basis − accumulated depreciation
Economic and tax schedules can differ, so both are shown.
Substantiate an estimate
Depreciable amount = purchase basis − expected residual
Keep supporting comparisons and revise expectations when circumstances change. This tool does not provide a market valuation.
This PDF sample uses the visible example inputs. Your own download uses your entered information.
View sample · PDFCommon questions
What is a car’s residual value after five years?
There is no fixed percentage for every vehicle. Enter a substantiated estimate and inspect its depreciation effect.
Is residual value the same as book value?
Residual value is an expected final amount. Book value is purchase basis less depreciation recognized by a chosen date.
Can I enter zero residual value?
Yes. That depreciates the entire basis, but substantiate why no proceeds are expected.
Does the calculator value my registration number?
No. Vehicle name or registration is only an identifying label. No registration or market-price database is connected.
What happens when sale proceeds exceed book value?
That can produce an accounting gain. This tool prepares a plan; record the actual sale later using realized amounts.
Which details do you need?
- Vehicle purchase price
- Purchase price is
- Purchase VAT is fully recoverable
- Date first used
- Enter residual value as
- Your estimated residual value on the same VAT basis
- Residual value percentage
- Economic useful life (years)
- Name / registration
- Economic depreciation method
- Declining depreciation per year of use (%)
- Use tax depreciation in the cost summary
- Business use (%)
- Electric vehicle
- Annual kilometers, business and private combined
- Fuel / electricity per year
- Insurance per year
- Motor vehicle tax per year
- Maintenance per year
- Other annual vehicle costs
- Annual financing interest
- Monthly operating lease on the same VAT basis
- One-off lease costs
- Lease includes insurance, vehicle tax and maintenance
Limits of this tool
- The first-use month counts as a whole month, including 31 December. Useful life is rounded to whole months. This is a monthly model, not daily accounting.
- The tax comparison applies the ordinary 20% of original cost annual cap, down to residual value. The economic method or residual estimate is not automatically acceptable for tax.
- Depreciation and running costs exclude recoverable VAT. The business share allocates costs; it does not calculate company-car benefit, private-use VAT or asset classification.
Year: 2026 · Version 2026.1
Sources for this tool
- Belastingdienst — afschrijven op bedrijfsmiddelen · calculation source checked 2026-09-07
- Belastingdienst — margeregeling · calculation source checked 2026-09-04
- RVO — Milieulijst MIA/Vamil 2026 · calculation source checked 2026-09-07
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-07. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.