Company Car Benefit Calculator Belgium 2026

The 2026 formula

An employee or director who may use a company car privately is taxed on a benefit in kind (voordeel alle aard, VAA / avantage de toute nature, ATN). The calculator applies the statutory formula:

benefit = catalogue value × 6/7 × age coefficient × CO₂ percentage
          (at least € 1,690 per year in 2026), minus own contribution

CO₂ percentage = 5.5% + 0.1% per g/km above (or − below) the reference
                 reference 2026: 70 g/km petrol/LPG/CNG, 58 g/km diesel
                 limited to 4% – 18%; electric: 4%
age coefficient = 100%, −6% per started year after the first 12 months,
                  minimum 70%

Worked examples

Diesel, catalogue value € 42,000, 110 g/km, first registered 2024-03-15
  age on 2026-01-01: 23 months → coefficient 94%
  CO₂ % = 5.5% + (110 − 58) × 0.1% = 10.7%
  42,000 × 6/7 × 0.94 × 0.107 = € 3,620.88 per year, € 301.74 per month

Electric, catalogue value € 55,000, first registered 2025-06-01
  coefficient 100%, CO₂ % = 4%
  55,000 × 6/7 × 1.00 × 0.04 = € 1,885.71
  minus own contribution € 600 = € 1,285.71 per year, € 107.14 per month

Edge cases

Catalogue value is the list price including options and VAT, before discounts; using the invoice price understates the benefit.
Minimum. When the formula gives less than € 1,690, the minimum applies (before deducting the own contribution).
Plug-in hybrids can have special fiscal CO₂ rules; enter the fiscally applicable CO₂ value.
Own contribution only counts when it is a real payment by the employee for private use, not a reduction of salary.
2026 only. Parameters change each year; the calculator refuses dates outside 2026.

Who uses it

Employees comparing a company car offer with a salary increase or a mobility budget, payroll staff checking a monthly benefit, and directors of their own company estimating the tax cost of a car use the calculator to see the effect of price, CO₂ and age before signing anything.

Consider the alternative with the mobility budget splitter, index salary amounts with the indexation calculator, or count working days with the working days calculator.

Frequently asked questions

How is the company car benefit calculated in Belgium?

Catalogue value times 6/7 times the age coefficient times the CO₂ percentage, with a minimum of 1,690 euro per year in 2026, minus any own contribution by the employee.

What are the 2026 reference CO₂ emissions?

70 g/km for petrol, LPG and natural gas and 58 g/km for diesel. Each gram above or below changes the percentage by 0.1 point, within 4% to 18%.

What percentage applies to an electric company car?

The minimum CO₂ percentage of 4%. The 6/7 factor, age coefficient and annual minimum still apply.

How does the age of the car reduce the benefit?

The coefficient starts at 100% and drops 6% per started year after the first 12 months since first registration, down to a minimum of 70%.

Is my data sent anywhere?

No. The benefit is calculated in your browser.

Company Car ATN/VAA Calculator