Company car or salary? Belgian comparison 2026
Compare the tax surcharge of a company car (benefit in kind) with the extra net of an equivalent salary raise. Free, no recommendation.
Compare, without recommendation, the tax surcharge of a company car (benefit in kind) and the extra net of a gross amount proposed instead, at identical salary situation.
Your salary situation
The proposed vehicle
Leave empty for a new vehicle (100% of the value).
Your employer’s alternative offer
A figure you must already know (your employer’s offer), this tool does not invent it.
Enter your salary, the vehicle and the proposed amount to compare.
Two offers, the same starting point
When an employer offers a choice between a company car and an extra gross amount, the comparison isn't intuitive: the car is taxed via the benefit in kind (BIK), which is added to your taxable income but entirely escapes social contributions, unlike the gross amount proposed instead, which is subject to social security like any regular salary.
What this tool calculates, and what it doesn't
At an identical salary situation, it calculates the real tax surcharge caused by the BIK (by the difference between two professional withholding tax calculations) and the extra net that the proposed gross amount would give. It does not calculate the cost the car represents for the employer (CO2 solidarity contribution, tax deductibility for corporate income tax), real and sourced mechanisms, but ones that concern an employer's decision, not an employee's.
Frequently asked questions
Why does only tax increase with the car, not social contributions?
The benefit in kind (BIK) of a company car is never subject to social security contributions, unlike a regular salary, only professional withholding tax (income tax) increases. This is the structural reason why a company car remains tax-advantageous despite the tax on the benefit in kind.
Does this tool calculate the cost to the employer?
No. The CO2 solidarity contribution (borne by the employer, social security) and the tax deductibility of the car for corporate income tax are well-documented, legally fixed mechanisms, but they concern the employer’s decision, not the employee comparing two offers, so they are deliberately excluded from this comparison.
Where does the gross amount proposed by the employer come from?
This is a figure you must already know (an offer made by your employer instead of the car), this tool does not invent or guess it, exactly like the refinancing rate of a loan or the down payment in a property project: these are figures specific to your situation, not official scales.
Why doesn’t the tool say which option is better?
The car also provides private use (fuel, insurance, maintenance, no resale concerns) whose value is not objectively quantifiable and varies enormously from person to person. This tool displays both amounts without recommendation, the choice remains personal.
Is the mobility budget an additional option?
Yes, often proposed as an alternative to a company car. The tax and social treatment of the cash balance (pillar 3) is calculated by our dedicated tool, not recalculated here.
What vehicle scope is covered?
The same scope as our benefit-in-kind tool: petrol, LPG/CNG, diesel, electric and plug-in hybrid (with the FPS Finance "false hybrid" rule for corrected emissions).
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