Which value do I enter — the invoice or the catalogue price?

The catalogue value: the list price of the new vehicle including options and the full VAT, before any discount or trade-in. Using the invoice price understates the benefit and is the most common mistake in this calculation.

Does an electric car really have no CO2 component?

Correct. An electric car emits nothing, so the reference figures do not apply and the coefficient is the 4% floor. The catalogue value and the age coefficient still drive the result, so an expensive electric car still carries a real benefit.

Can the benefit ever be zero?

No. Whatever the calculation produces, the taxable benefit is at least the annual minimum shown in the table above. That floor is why a cheap, old car does not reduce the benefit indefinitely.

What is the VAA on your company car?

Enter the car’s catalogue value, its CO2 figure and how old it is, and see the taxable benefit you carry for 2026 — per year and per month.

Your numbers

Catalogue value

€

List price including options and full VAT, BEFORE any discount — not the invoice price.

CO2 emissions (g/km)

120

From the certificate of conformity. Ignored for an electric car.

Fuel

Diesel uses a lower reference figure, so the same CO2 costs more.

Months since first registration

0 for a new car. The benefit falls 6% per started year after the first twelve months.

Your answer

Taxable benefit per year

€3,420

Per month: €285per month
CO2 coefficient: 10,5%
Age coefficient: 100,0%

Free — no signup

A catalogue value of €38,000 at 10,5% gives a taxable benefit of €3,420 a year, or €285 a month. The age coefficient applied is 100,0%.

How this is calculated

The benefit is catalogue value × 6/7 × a CO2 coefficient × an age coefficient. The coefficient is 5.5% at the reference emission for the fuel — 70 g/km petrol, LPG and CNG, 58 g/km diesel for income year 2026 — moving 0.1 percentage point per gram away from it, and clamped between 4% and 18%. An electric car always takes the 4% floor. The age coefficient is 100% for the first twelve months after first registration, then drops 6 points per started year to a floor of 70%. Whatever the result, the benefit is never below the annual minimum shown below. Reference figures published in the Belgian State Gazette on 24 December 2025.

Rates and thresholds, tax year 2026

Reference CO2 — petrol/LPG/CNG	70
Reference CO2 — diesel	58
Coefficient at the reference	5,5%
Minimum benefit per year	€1,690

Rule set verified as of 2026-08-11

Questions people ask

Which value do I enter — the invoice or the catalogue price?: The catalogue value: the list price of the new vehicle including options and the full VAT, before any discount or trade-in. Using the invoice price understates the benefit and is the most common mistake in this calculation.
Does an electric car really have no CO2 component?: Correct. An electric car emits nothing, so the reference figures do not apply and the coefficient is the 4% floor. The catalogue value and the age coefficient still drive the result, so an expensive electric car still carries a real benefit.
Can the benefit ever be zero?: No. Whatever the calculation produces, the taxable benefit is at least the annual minimum shown in the table above. That floor is why a cheap, old car does not reduce the benefit indefinitely.

This article is general information for a one-person company (BV/SRL), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.

Fiscalance Editorial · Updated 4 August 2026

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