The reference CO₂ emissions are determined each year by Royal Decree (RD). Below is an overview for income year 2026:
| Reference CO2 emissions | |
|---|---|
| Type of vehicle | Income year 2026 (Tax assessment year 2027) |
| Petrol, LPG, natrual gas engine | 70 g/km |
| Diesel engine | 58 g/km |
The benefit in kind is calculated on the basis of the catalogue value and of the CO₂ emission (see 1.1) of the car x age coefficient (see 1.2).
An amount equal to 6/7 of this catalogue value is multiplied by a coefficient depending on the CO2 emission of the car.
The coefficient has been fixed at 5.5% for an emission of CO2 of 58 gr./km for a diesel car and of 70 gr./km for a petrol car or for a car propelled by means of LPG or natural gas.
This coefficient is increased or decreased by 0.1% per gram of CO₂/km more or less (without however being lower than 4% or higher than 18%).
| Calculation formula for income year 2026 | |
|---|---|
| Type of vehicle | Formula |
| Petrole engine, LPG engine, gas engine | Catalogue value × [5,5 + ((CO₂ emission − 70) × 0.1)]% × 6/7 × age coefficient |
| Diesel engine | Catalogue value × [5,5 + ((CO₂ emission − 58) × 0.1)]% × 6/7 × age coefficient |
The reference CO₂ emission constitutes an important element in the calculation of the benefit in kind for company cars.
| Reference CO2 emission | ||
|---|---|---|
| Type of vehicle | Income year 2025 (Tax assessment year 2026) | Income year 2026 (Tax assessment year 2027) |
| Petrol engine, LPG engine, gas engine | 71 gr./km | 70 gr./km |
| Diesel engine | 59 gr./km | 58 gr./km |
The calculation of the benefit is adapted according to the age of the car: the catalogue value of the vehicle is reduced by 6% per calendar year from the putting into service of the vehicle without this calculation basis being able to be lower than 70%:
| Age | Percentage |
|---|---|
| 0–12 months | 100% |
| 13–24 months | 94% |
| 25–36 months | 88% |
| 37–48 months | 82% |
| 49–60 months | 76% |
| From 61 months | 70% |
This depreciation concerns used cars, as well as vehicles acquired in a new state, taking into account the number of months elapsed since the first registration of the vehicle with the DIV.
For electric vehicles, the benefit in kind is calculated as follows:
Catalogue value x 4% x 6/7 x age coefficient (see 1.2)
For hybrid cars, the benefit is calculated on the basis of the CO₂ emission. However, for electric cars, it is always 4%.
For the “fake hybrids” bought or taken on lease from 1 January 2018, the benefit in kind will henceforth have to be calculated on the basis of the CO2 emission of the corresponding model possessing a combustion engine. If no corresponding model with a classic propulsion exists, the CO2 emission of the hybrid vehicle will have to be multiplied by 2.5.
A hybrid vehicle is considered as being a “fake hybrid” when the energy capacity of this rechargeable hybrid vehicle amounts to less than 0.5 kWh / 100 kg or when the CO2 emission exceeds 50 gr/km. The criteria serving to determine the corresponding model were published in the R.D. of 5 September 2019, B.O.G. 17 September 2019.
A rechargeable hybrid vehicle is a vehicle equipped both with a fuel engine and an electric battery which can be recharged via a connection to an energy source external to the vehicle.
The obligation to determine the corresponding model falls to the manufacturer or the importer. They will have to communicate all necessary information (including the comparison of all eligible types) to the tax administration at the moment of the launch of the vehicle on the market. The information relating to the existing models must be communicated before 20 April 2020.
The tax administration has now published the list.
The benefit cannot, moreover, ever be lower than:
1,650 euro per year for income 2025 (tax assessment year 2026)
1,690 euro per year for income 2026 (tax assessment year 2027)
Consult our calculation tool of the Benefit in kind for company cars.
