Company car 2026: benefit in kind in Belgium
If you may also use your company car privately, you pay tax on a benefit in kind. How much depends on the catalogue value, the age of the car and its CO2 emissions compared with the year's reference. Work it out below, then read the rules for 2026.
Calculate your company car benefit in kind
Catalogue value, fuel, CO2 and registration year: instantly your 2026 benefit in kind and what it costs you net per month.
Benefit in kind per year: ≈ € 3,385 (≈ € 280 per month)
Net cost per month (tax on the benefit): ≈ € 135
Indication following the 2026 formula (reference emissions 70 g/km petrol, 58 g/km diesel; minimum € 1,690/year; catalogue value declines 6% per year to 70%). If you pay an own contribution to your employer, it is deducted from the benefit.
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The formula for 2026
The yearly benefit is the catalogue value times the age factor times 6/7 times the CO2 percentage. That percentage is 5.5 percent at the reference emissions and rises or falls by 0.1 percent per gram above or below, with a minimum of 4 and a maximum of 18 percent.
The reference emissions for 2026 are 70 g/km for petrol, LPG and natural gas and 58 g/km for diesel, each one gram lower than in 2025. They are set in the royal decree of 17 December 2025, published on 24 December 2025. The benefit is never lower than 1,690 euros a year.
The age factor reflects the age of the car since its first registration: 100 percent in the first twelve months, then 6 percent less per started year, down to a floor of 70 percent from the 61st month.
Sources: Securex Lex4You, bedrijfswagen: voordeel van alle aard op fiscaal vlak (bijgewerkt 7 september 2026) (checked on 3 November 2026); Securex Lex4You, bedrijfswagens en referentie-CO2-uitstoot voor 2026 (19 december 2025, KB van 17 december 2025) (checked on 3 November 2026); Securex Lex4You, de progressieve degressiviteit van de cataloguswaarde (bijgewerkt 13 januari 2026) (checked on 3 November 2026)
Electric, hybrid and fake hybrid
A fully electric car sits at the minimum percentage of 4 percent, because it emits 0 grams of CO2. For many electric cars the benefit therefore ends up at the legal minimum.
A plug-in hybrid with a battery of less than 0.5 kWh per 100 kg of vehicle weight, or with emissions above 50 g/km, counts as a fake hybrid. For cars measured under the Euro 6e-bis standard that limit has been 75 g/km since assessment year 2026. Your benefit is then calculated on the emissions of the corresponding non-hybrid version, or on its own emissions times 2.5 if that version does not exist.
Sources: Securex Lex4You, bedrijfswagen: voordeel van alle aard op fiscaal vlak (bijgewerkt 7 september 2026) (checked on 3 November 2026); Wet van 18 december 2025 houdende diverse bepalingen, Belgisch Staatsblad van 30 december 2025 (valse hybrides, art. 22 en 23) (checked on 3 November 2026)
Own contribution and what you pay net
If you pay your employer a contribution for the private use yourself, it is deducted from the flat-rate benefit. A one-off contribution is deducted in the year you pay it. The remaining benefit is added to your taxable pay; the calculator above shows what that costs per month at your marginal rate.
Sources: Securex Lex4You, hoe moet de eigen bijdrage van de werknemer in het VAA worden berekend (bijgewerkt 13 januari 2026) (checked on 3 November 2026); Securex Lex4You, bedrijfswagen: voordeel van alle aard op fiscaal vlak (bijgewerkt 7 september 2026) (checked on 3 November 2026)
Your employer's CO2 solidarity contribution
You pay no social security on the benefit, but your employer pays a monthly solidarity contribution to the NSSO. The base formula is (CO2 times 9 minus 768) divided by 12 for petrol, with 600 for diesel and 990 for LPG or CNG; for an electric car the base is 20.83 euros. For 2026 the result is multiplied by 185.85 and divided by 114.08.
For cars bought, rented or leased from 1 July 2023 the result is multiplied by 4.00 in 2026 and by 5.50 from 2027. In 2026 the contribution is at least 33.93 euros a month for cars from before 1 July 2023 and at least 42.34 euros for later cars; the multiplier does not apply to that minimum.
Sources: RSZ, administratieve instructies 2026/1: solidariteitsbijdrage bedrijfsvoertuigen (checked on 3 November 2026); Securex Lex4You, bedrijfswagen: de solidariteitsbijdrage voor 2026 is gekend (2 december 2025) (checked on 3 November 2026)
Why new company cars are electric
For fossil-fuel cars your employer ordered between 1 July 2023 and 31 December 2025, the cost is still 50 percent deductible in 2026, 25 percent in 2027 and no longer from 2028. An electric car bought in 2026 remains 100 percent deductible; from 2027 that becomes 95 percent and it keeps falling afterwards.
Source: Securex Lex4You, beperkte fiscale aftrekbaarheid van bedrijfswagens vanaf 1 juli 2023 (bijgewerkt 14 januari 2026) (checked on 3 November 2026)
The parameters for 2026
| Parameter | Value 2026 |
|---|---|
| Reference emissions petrol, LPG and CNG | 70 g/km |
| Reference emissions diesel | 58 g/km |
| Base percentage at the reference emissions | 5.5 % |
| Per gram of CO2 above or below the reference | 0.1 % |
| Minimum and maximum of the CO2 percentage | 4 % / 18 % |
| Percentage for an electric car | 4 % |
| Minimum benefit per year | 1,690 euro per year |
| Decrease of the catalogue value per year after the first | 6 % |
| Floor of the catalogue value | 70 % |
Sources: Securex Lex4You, bedrijfswagens en referentie-CO2-uitstoot voor 2026 (19 december 2025, KB van 17 december 2025) (checked on 3 November 2026); Securex Lex4You, bedrijfswagen: voordeel van alle aard op fiscaal vlak (bijgewerkt 7 september 2026) (checked on 3 November 2026); Securex Lex4You, de progressieve degressiviteit van de cataloguswaarde (bijgewerkt 13 januari 2026) (checked on 3 November 2026)
Frequently asked questions
Do I pay social security on my company car?
No. The benefit in kind is only taxable in personal income tax. The social contribution on the car is the CO2 solidarity contribution, and your employer pays that.
Sources: RSZ, administratieve instructies 2026/1: solidariteitsbijdrage bedrijfsvoertuigen (checked on 3 November 2026); Securex Lex4You, bedrijfswagen: voordeel van alle aard op fiscaal vlak (bijgewerkt 7 september 2026) (checked on 3 November 2026)
Is an electric company car always the cheapest for me?
For the benefit in kind nearly always: electric sits at 4 percent, so the benefit often ends up at the minimum of 1,690 euros a year. A pricier electric car with a high catalogue value can exceed that; the calculator shows the difference.
Source: Securex Lex4You, bedrijfswagen: voordeel van alle aard op fiscaal vlak (bijgewerkt 7 september 2026) (checked on 3 November 2026)
What changes for my company car in 2027?
The reference emissions and the minimum benefit for 2027 only appear in December 2026 in a new royal decree. What is already fixed: the solidarity contribution for cars from after 1 July 2023 is multiplied by 5.50 from 2027 and fossil cars from that period are only 25 percent deductible.
Sources: RSZ, administratieve instructies 2026/1: solidariteitsbijdrage bedrijfsvoertuigen (checked on 3 November 2026); Securex Lex4You, beperkte fiscale aftrekbaarheid van bedrijfswagens vanaf 1 juli 2023 (bijgewerkt 14 januari 2026) (checked on 3 November 2026); Securex Lex4You, bedrijfswagens en referentie-CO2-uitstoot voor 2026 (19 december 2025, KB van 17 december 2025) (checked on 3 November 2026)
General information based on the law and the sources listed. Your collective agreement, your contract and your payroll provider or union remain decisive for your own situation.
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