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Outils Belges

Company car benefit in kind (BIK) calculation Belgium 2026

Calculate the benefit in kind (BIK) of your company car in Belgium: catalogue value, CO₂ coefficient, age coefficient. Official 2026 formula, free.

Source: FPS Finance Scales verified on 29/07/2026 Free · no sign-up

Your vehicle

List price of the NEW vehicle sold to a private buyer, options and VAT actually paid included. Do not deduct any discount or rebate: the FPS Finance ignores them, and the price your employer paid would understate your benefit in kind.

Leave empty for a new vehicle (100% of the value).

Untick if you only had it for part of the year (new job, change of car, return): the FPS Finance then reduces the benefit pro rata on days.

Amount you pay for the private use of the vehicle: deducted from the taxable BIK.

Enter the catalogue value and emissions to estimate the BIK.
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The official formula

Using a company car privately is a taxable benefit in kind (BIK), calculated with an official formula:

BIK = catalogue value × CO₂ coefficient × 6/7 × age coefficient

with a legal minimum of €1,690/year for 2026.

2026 CO₂ reference

The reference emissions are 70 g/km for petrol and 58 g/km for diesel. The CO₂ coefficient is derived from the gap between your vehicle’s emissions and this reference, and is bounded between 4% and 18%.

The age coefficient

It decreases by 6% per started 12-month period (a started month counts as a full month), down to a floor of 70% from the 5th year of the vehicle’s age. A brand-new vehicle uses 100% of the catalogue value.

Electric, hybrid or combustion: the comparison

At 0 g/km of CO₂, an electric vehicle gets the minimum 4% coefficient, by far the lowest BIK. A combustion vehicle at or above the reference emissions approaches the 18% maximum. Between the two, hybrids sit at an intermediate level depending on their actual emissions.

Considering a private lease instead? Compare with our private leasing calculator, or estimate your mileage allowance for a personal vehicle used for work.

A car received or returned during the year

If you did not have the vehicle for the whole year — a new job, a change of car, a return — the benefit is reduced pro rata on calendar days. Untick “I had this vehicle for the whole year” and enter your dates: the first day the car is made available counts, the day of return does not.

Two subtleties the calculator handles for you. If an age-coefficient anniversary falls inside the period, the FPS Finance computes two separate benefits and adds them up: the breakdown by bracket then appears in the results. And the €1,690 minimum benefit is prorated too — for one month of availability it drops to €138.90, not €1,690.

What this calculator does not cover

If no CO₂ emission figure is registered for your vehicle at the DIV, the FPS applies 205 g/km for petrol, LPG or natural gas and 195 g/km for diesel: enter that value instead.

Frequently asked questions

How is the company car benefit in kind calculated?

BIK = catalogue value × CO₂ coefficient × 6/7 × age coefficient, with a legal minimum (€1,690 for 2026). Catalogue value, fuel type and CO₂ emissions are the key inputs.

What are the 2026 reference CO₂ emissions?

The reference emissions for 2026 are 70 g/km for petrol and 58 g/km for diesel. The CO₂ coefficient is calculated from the gap between your vehicle’s actual emissions and this reference.

What are the bounds of the CO₂ coefficient?

The coefficient ranges from 4% (minimum, for the lowest-emitting vehicles, including electric) to 18% (maximum, for the highest-emitting vehicles).

How does the age coefficient work?

It decreases by 6% per STARTED 12-month period since first registration, with a floor of 70% (from the 5th year onward). Note the subtlety: a started month counts as a full month, so the reduction applies from the 13th started month rather than after a full year. A new vehicle uses 100% of the catalogue value; an older vehicle, a reduced percentage.

Why is an electric car’s BIK the lowest?

With 0 g/km of CO₂, an electric vehicle gets the minimum 4% coefficient, which considerably lowers the taxable benefit compared with an equivalent combustion vehicle.

Is there a legal minimum BIK?

Yes: whatever the calculation result, the taxable benefit in kind cannot be lower than €1,690 per year for 2026.

What is a "false hybrid"?

A plug-in hybrid bought or leased since 2018 is a "false hybrid" if its battery capacity is below 0.5 kWh per 100 kg of vehicle weight, or if its emissions exceed 50 g/km of CO₂ (75 g/km for vehicles type-approved under Euro 6e-bis, since 2025). In that case, the CO₂ used for the BIK is not the vehicle's own figure, but that of an equivalent non-hybrid model, or, failing that, its own CO₂ multiplied by 2.5. Note that only PLUG-IN hybrids can be false hybrids. A full hybrid, which never plugs into a socket, never is one: declare it as petrol or diesel, otherwise the calculation would multiply your CO₂ by 2.5 and double your benefit in kind.

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