Benefits in kind 2026

Benefit in kind company car 


Company car - income year 2026

Calculation of benefit in kind for private use of a company car: 

Diesel engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 58) /100 x 6/7 

Petrol, LPG or natural gas engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 70) /100 x 6/7 

Minimum annual benefit:  1,EUR690 (aj. 2027) 


Company car - income year 2025 

Calculation of BIK for private use of a company car: 

Diesel engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 59) /100 x 6/7 

Petrol, LPG or natural gas engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 71) /100 x 6/7 

Minimum annual benefit: EUR 1,650 (aj. 2026) 


Company car - income year 2024 

Calculation of BIK for private use of a company car: 

Diesel engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 65) /100 x 6/7 

Petrol, LPG or natural gas engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 78) /100 x 6/7 

Minimum annual benefit: EUR 1,600 (aj. 2025) 


Company car - income year 2023 

Calculation of BIK for private use of a company car: 

Diesel engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 67) /100 x 6/7 

Petrol, LPG or natural gas engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 82) /100 x 6/7 

Minimum annual benefit: EUR 1,540 (aj. 2024) 


Company car - income year 2022 

Calculation of BIK for private use of a company car: 

Diesel engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 75) /100 x 6/7 

Petrol, LPG or natural gas engine 

BIK = Catalogue value x (5.5 +0.1 x (CO2 emissions - 91) /100 x 6/7 

Minimum annual benefit: EUR 1,400 (aj. 2023) 
 

Free provision of accommodation 

Calculation of BIK free provision of accommodation for income year 2026: 

  • Furnished home: KI x 2.3000 x 100/60 x 5/3 x 2 

  • Other property: KI x 2.3000 x 100/60 x 2 
     

Calculation of BIK free provision of accommodation for the 2025 income year: 

  • Furnished property: KI x 2.2446 x 100/60 x 5/3 x 2 

  • Other property: KI x 2.2446 x 100/60 x 2 
     

Calculation of BIK free provision of accommodation for the 2024 income year: 

  • Furnished property: KI x 2.1763 x 100/60 x 5/3 x 2 

  • Other property: KI x 2.1763 x 100/60 x 2 
     

Calculation of BIK free provision of a dwelling for the 2023 income year: 

  • Furnished dwelling: KI x 2.0915 x 100/60 x 5/3 x 2 

  • Other property: KI x 2.0915 x 100/60 x 2 
     

Calculation of BIK free provision of accommodation for the 2022 income year: 

  • Furnished property: KI x 1.9084 x 100/60 x 5/3 x 2 

  • Other property: KI x 1.9084 x 100/60 x 2 

 

Flat rates for free heating and electricity 

 
Heating – Electricity AY 2022 (EUR) AY 2023 (EUR) (*) AY 2024 (EUR) (*) AY 2025 (EUR) (*) AY 2026 (EUR) (*) AY 2027 (EUR) (*)
Heating – managers 2,080 2,130 2,330 2,430 2,500 2,560
Heating – others 930 960 1,050 1,090 1,130 1,150
Electricity without heating – managers 1,030 1,060 1,160 1,210 1,250 1,280
Electricity without heating – others 470 480 520 550 560 580

(*) only applicable if the person granting the “heating and/or electricity” benefit also provides the real estate to which the benefit applies (Royal Decree of 19 December 2021, Belgian Official Gazette, 27 December 2021)
 

Benefit in kind: Private use of a PC

 
Use of a PC, laptop, internet, mobile phone, tablet AY 2022 (EUR) AY 2023 
(EUR)		 AY 2024 
(EUR)		 AY 2025 
(EUR) 		 AY 2026 
(EUR)		 AY 2027
(EUR)
PC, laptop and peripherals 72 72 72 72 72 72
Internet (mobile data) 60 60 60 60 60 60
Tablet, smartphone or mobile phone 36 36 36 36 36 36
Telephone subscription 48 48 48 48 48 48