A Tesla Model 3 starts at €35,990 in Belgium and climbs to €57,490 in Performance trim. Between those two extremes, the benefit in kind moves by only €281 a year. The price difference shows on the order form, barely at all on the payslip. The calculation comes down to one multiplication and one legal floor.
Four versions in the Belgian catalogue, from €35,990 to €57,490
Moniteur Automobile, which publishes Belgian list prices from JATO data, shows four Model 3 versions as of 31 August 2026.
| Version | List price | Gap with the previous version |
|---|---|---|
| Rear-Wheel Drive | €35,990 | entry level |
| Premium Long Range Rear-Wheel Drive | €44,990 | + €9,000 |
| Premium Long Range All-Wheel Drive | €49,990 | + €5,000 |
| Performance All-Wheel Drive | €57,490 | + €7,500 |
One detail is worth noting, because it says something about how fast these numbers move. In January 2026, Tesla used the Brussels Motor Show to give the European premiere of the Model 3 Standard at €36,990, billed as its cheapest car ever, with 534 km of WLTP range and 13.0 kWh per 100 km homologated. Eight months later, the entry point of the Belgian catalogue sits a thousand euros below that.
A Model 3 price has a shelf life. It is short.
Why does the Long Range attract the same tax as the entry version?
Because a legal floor flattens the difference. In 2026, the benefit in kind (ATN, avantage de toute nature) on a fully electric company car is calculated as catalogue value × 4% × 6/7, adjusted by the vehicle's age coefficient. The tax authority also imposes an annual minimum of €1,690, and that minimum is only exceeded from €49,292 of catalogue value upwards.
Run the numbers on the four Belgian versions, brand new.
| Version | Catalogue value | Formula result | ATN applied | Per month |
|---|---|---|---|---|
| Rear-Wheel Drive | €35,990 | €1,234/yr | €1,690/yr (floor) | €140.83 |
| Premium Long Range RWD | €44,990 | €1,543/yr | €1,690/yr (floor) | €140.83 |
| Premium Long Range AWD | €49,990 | €1,714/yr | €1,714/yr | €142.83 |
| Performance AWD | €57,490 | €1,971/yr | €1,971/yr | €164.26 |
Look at the second row. Nine thousand euros more on the catalogue, a bigger battery, a higher trim level, and not one cent of extra taxable benefit. The third row costs €24 a year more than the entry price, which is two euros a month. You have to go all the way to the Performance, €21,500 above the entry version, to see the benefit in kind rise by €281 a year, and an employee on a 50% marginal rate will feel that step to the tune of about twelve euros a month.
Put differently, on a Model 3 company car, moving from the base version to the Long Range is fiscally free. That is rare, it appears on no generic simulator, and it changes the whole trade-off at signing time.
One thing stopped me while I was compiling the figures. The Belgian price databases display a monthly ATN next to each version: €151.40 on the Rear-Wheel Drive, €177.11 on the Premium Long Range all-wheel drive. Apply the legal formula to the prices published on the same page and you get €140.83 and €142.83. The gap is not a rounding artefact, and the base used by those tables is not the entry price sitting right beside it. Take one thing away from that: the only ATN that concerns you is the one you calculate on your own order form, options included. The mechanism and the age coefficients are covered in our file on the benefit in kind of electric company cars.
Options count towards catalogue value, and nobody adds them up
The calculation base is not the price shown on the configurator page. It is the catalogue value including VAT and including options, with discounts not deducted. Four items push it up without anyone paying attention:
- the paint, as soon as you move away from the standard colour;
- larger diameter wheels;
- the lighter interior trim;
- the extended driver assistance packs.
On a Premium Long Range Rear-Wheel Drive at €44,990, you have €4,302 of options left before you reach the €49,292 threshold and leave the floor behind. Below that figure, every euro of options is fiscally neutral. Above it, every €1,000 added costs €34.29 of benefit in kind per year.
What do the registration tax and the road tax cost in each region?
Three regions, three logics, and almost the same result. Wallonia applies a registration tax (TMC) based on power, CO2, maximum authorised mass and fuel type; since an electric car emits zero grams, the product falls to zero and the €50 floor applies. Flanders ended the exemption electric cars enjoyed on 1 January 2026 and replaced it with two flat amounts. Brussels changed nothing and keeps its scale based on fiscal horsepower.
| Region | Registration tax (one-off) | Annual road tax | Calculation basis |
|---|---|---|---|
| Brussels | €61.50 | €92.93 | scale based on fiscal horsepower |
| Flanders | €61.50 | €102.96 | flat amounts, registration from 01/01/2026 |
| Wallonia | €50.00 | €107.18 | single basis of 4 fiscal horsepower or less |
The Walloon amounts come from the "Voiture électrique" page of SPW Finances, updated on 26 August 2026, and apply from 1 July 2026 to 30 June 2027. The Flemish flat amounts are set out by FLEET.be: €61.50 non-indexed once, €102.96 including VAT and indexed every year, whatever the fiscal horsepower, contrary to what had originally been announced.
On the two versions for which Moniteur publishes the Brussels detail, the Rear-Wheel Drive and the Premium Long Range all-wheel drive, the annual tax is the same: €92.93. In Flanders and Wallonia the flat amount makes the question moot. A €57,490 Model 3 and a €35,990 Model 3 therefore pay exactly the same, even though a little over €21,000 separates them.
One case deserves checking before you sign. In Flanders, the exemption remains in place for vehicles registered on or before 31 December 2025. Before taking on a Flemish Model 3 from 2024, have the Flemish tax administration confirm what happens to that exemption when the car changes owner: the answer is worth about a hundred euros a year, every year, and nobody at the dealership will volunteer it.
Electricity opens a regional gap eight times wider than the taxes
In real-world use, a Model 3 rear-wheel drive consumes around 14 kWh per 100 km. That is little, and it is precisely what makes the regional gap legible: at that consumption, the price of the kilowatt-hour becomes the only line that genuinely varies from one region to another. The ceilings published by the CREG for the third quarter of 2026 remain the cleanest available figure for the Belgian domestic rate.
| Region | Domestic price per kWh | Cost per 100 km | Over 15,000 km a year |
|---|---|---|---|
| Flanders | 32.22 c€ | €4.51 | €677 |
| Brussels | 35.68 c€ | €5.00 | €749 |
| Wallonia | 37.83 c€ | €5.30 | €794 |
Almost €118 separates the Flemish driver from the Walloon driver, same car, same mileage. The regional taxes, for their part, fit inside €14.25. So the dial that matters is not the one people usually watch, and it does not depend on the version you pick but on the electricity contract you signed at home. On the unit itself and how it is billed in Belgium, our explanation of kW and kWh fills in the missing markers.
Take a trip I make often, Brussels to the Ardennes and back, two hundred and sixty kilometres with a full boot and two children in the back. At 14 kWh per 100 km that comes to 36.4 kWh, so €11.73 of electricity if I charge at home in Flanders, €12.99 in Brussels and €13.77 in Wallonia. A tank of fuel over the same distance in a comparable diesel saloon costs three to four times more. That is the line that pays back the purchase price, not the regional tax.
On a Supercharger, the order of magnitude doubles, sometimes triples. It stays marginal for a commuter who charges overnight at home, it becomes structural for a sales rep who lives on the motorway. And to be honest about what that table does not say: the CREG ceilings are reimbursement ceilings, not your exact rate. If your contract is a fixed one signed two years ago, your real cost will differ, one way or the other. The ranking of the three regions, though, does not move.
Should you take it through the company or privately?
Privately, the benefit in kind does not exist: your recurring annual cost is a road tax in the low three figures, electricity, insurance, tyres and depreciation. Over fifteen thousand kilometres a year, taxes and energy together come to €800 to €900 depending on the region. The real item on that profile remains depreciation, and it appears on no tax table.
Through a company, the arithmetic flips. The €1,690 floor makes the two mid-range versions unusually attractive: for an identical or near-identical benefit in kind, you take nine to fourteen thousand euros more car. I have rarely seen a range where the advice boils down this easily, and it runs counter to the assumption that moving up a trim level costs a lot in tax.
Two reservations, because an answer this clean always hides something. First, the benefit in kind is only one of three lines that decide the cost of a company car: tax deductibility, still at its maximum level in 2026 for a new electric car, tightens afterwards, and it weighs on the employer's profit and loss account, not on your payslip. Second, the benefit in kind is recalculated every year with a declining age coefficient, so the amounts in my table are those of the first year of ownership and they will fall from there.
One last point on resale value, because it eats more than everything else put together. Over four years of private ownership, depreciation on an electric saloon in this segment runs into thousands of euros a year, while regional taxation runs into tens. I say it every time someone asks me to compare two versions a hundred euros apart: the item that decides your total budget is almost never the one you negotiate in the showroom. The breakdown of the real monthly cost of an electric car in Belgium puts these orders of magnitude side by side.
Frequently asked questions
What does a Tesla Model 3 cost in Belgium?
As listed on 31 August 2026, the Belgian catalogue has four versions: Rear-Wheel Drive at €35,990, Premium Long Range Rear-Wheel Drive at €44,990, Premium Long Range All-Wheel Drive at €49,990 and Performance All-Wheel Drive at €57,490. These are list prices, before options and before any dealer discount.
How much is the benefit in kind on a Tesla Model 3 company car?
Between €140.83 and €164.26 a month depending on the version, on a brand-new car. The 2026 formula for an electric car is catalogue value × 4% × 6/7, with a legal minimum of €1,690 a year. The two cheapest versions fall under that minimum and therefore pay exactly the same amount.
What taxes does a Tesla Model 3 pay in Belgium?
A one-off registration tax (TMC, taxe de mise en circulation) of €61.50 in Brussels and Flanders, €50 in Wallonia. Then an annual road tax: €92.93 in Brussels, €102.96 in Flanders for cars registered from 1 January 2026, and €107.18 in Wallonia for the period running from 1 July 2026 to 30 June 2027.
How much does 100 km in a Model 3 cost in electricity?
On the 14 kWh per 100 km measured in real-world use, home charging works out at €4.51 in Flanders, €5.00 in Brussels and €5.30 in Wallonia, at the CREG ceilings for the third quarter of 2026. On a Supercharger, reckon on two to three times that.
Le verdict de Christophe F.
The advertised price of a Model 3 tells part of the story, and not the most expensive part. On a company car, the €1,690 floor cancels the tax difference between the entry version and the Long Range, and you need to reach €49,292 of catalogue value, options included, before the tax finally starts tracking the price. On a private car, the region of registration is worth only €14.25 a year in road tax, while your electricity rate is worth almost €118. The version-by-version specifications sit in the Model 3 sheet, and the comparison tool lets you put it next to the saloons playing in the same budget.

