Benefits in kind 2026

Benefit in kind company car

Income year

Calculation of BIK 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 x age coefficient
Petrol, LPG or natural gas engine
BIK = Catalogue value x (5.5 + 0.1 x (CO2 emissions - 70) /100 x 6/7 x age coefficient

Minimum annual benefit: 1.690 EUR (IY 2026 / AY 2027)

Minimum CO2 percentage is 4%

Click here for more explanation of these terms

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 x age coefficient
Petrol, LPG or natural gas engine
BIK = Catalogue value x (5,5 +0.1 x (CO2 emissions - 71) /100 x 6/7 x age coefficient

Minimum annual benefit: 1.650 EUR (IY 2025 / AY 2026)

Minimum CO2 percentage is 4%

Click here for more explanation of these terms

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 x age coefficient
Petrol, LPG or natural gas engine
BIK = Catalogue value x (5,5 +0.1 x (CO2 emissions - 78) /100 x 6/7 x age coefficient

Minimum annual benefit: 1.600 EUR (IY 2024 / AY 2025)

Minimum CO2 percentage is 4%

Click here for more explanation of these terms

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 x age coefficient
Petrol, LPG or natural gas engine
BIK = Catalogue value x (5,5 +0.1 x (CO2 emissions - 82) /100 x 6/7 x age coefficient

Minimum annual benefit: 1.540 EUR (IY 2023 / AY 2024)

Minimum CO2 percentage is 4%

Click here for more explanation of these terms

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 x age coefficient
Petrol, LPG or natural gas engine
BIK = Catalogue value x (5,5 +0.1 x (CO2 emissions - 91) /100 x 6/7 x age coefficient

Minimum annual benefit: 1.400 EUR (IY 2022 / AY 2023)

Minimum CO2 percentage is 4%

Click here for more explanation of these terms

Free provision of accommodation

Income year

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

Furnished property
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 for free provision of accommodation for income year 2025:

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 for free provision of accommodation for income year 2024:

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 for free provision of accommodation for income year 2023:

Furnished property
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 for free provision of accommodation for income year 2022:

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

Income year
Heating – managers 2.560 EUR (*)
Heating – others 1.150 EUR (*)
Electricity without heating – managers 1.280 EUR (*)
Electricity without heating – others 580 EUR (*)
Heating – managers 2.500 EUR (*)
Heating – others 1.130 EUR (*)
Electricity without heating – managers 1.250 EUR (*)
Electricity without heating – others 560 EUR (*)
Heating – managers 2.430 EUR (*)
Heating – others 1.090 EUR (*)
Electricity without heating – managers 1.210 EUR (*)
Electricity without heating – others 550 EUR (*)
Heating – managers 2.330 EUR (*)
Heating – others 1.050 EUR (*)
Electricity without heating – managers 1.160 EUR (*)
Electricity without heating – others 520 EUR (*)
Heating – managers 2.130 EUR (*)
Heating – others 960 EUR (*)
Electricity without heating – managers 1.060 EUR (*)
Electricity without heating – others 480 EUR (*)

(*) 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

Income year
PC, laptop and peripherals 72 EUR
Internet (mobile data) 60 EUR
Tablet, smartphone or mobile phone 36 EUR
Telephone subscription 48 EUR
PC, laptop and peripherals 72 EUR
Internet (mobile data) 60 EUR
Tablet, smartphone or mobile phone 36 EUR
Telephone subscription 48 EUR
PC, laptop and peripherals 72 EUR
Internet (mobile data) 60 EUR
Tablet, smartphone or mobile phone 36 EUR
Telephone subscription 48 EUR
PC, laptop and peripherals 72 EUR
Internet (mobile data) 60 EUR
Tablet, smartphone or mobile phone 36 EUR
Telephone subscription 48 EUR
PC, laptop and peripherals 72 EUR
Internet (mobile data) 60 EUR
Tablet, smartphone or mobile phone 36 EUR
Telephone subscription 48 EUR