The benefit in kind (ATN, short for Avantage de Toute Nature) on an electric company car in Belgium is calculated at 4% of the catalogue value, versus 5.5% and above for combustion vehicles. In 2026, the annual minimum is €1,690, which translates to roughly €63 per month in real net salary impact. That is two to three times less than a petrol or diesel car at the same price.
How Is the BIK Calculated for an Electric Car in Belgium?
The formula is the same for every company car, but EVs get the floor rate. The annual BIK of an electric company car equals catalogue value × 4% × 6/7 × age coefficient.
The catalogue value is the new-car retail price including VAT and options, without fleet discounts. The 6/7 factor is a fixed statutory rebate. The age coefficient drops by 6% per year starting from the second year of registration, bottoming out at 70% after five years.
For EVs, the applicable CO₂ rate is 4%, the legal minimum. That is the key advantage: a petrol car emitting 120 g CO₂ faces a 10.5% rate, and a diesel 11.7%. An EV pays less than half.
Take a Tesla Model Y at €47,990 in its first year: 47,990 × 0.04 × 6/7 = €1,645. That falls below the legal minimum of €1,690, so the minimum applies. According to SPF Finances (the Belgian Federal Public Service for Finance, income year 2026), this floor is indexed annually.
What Is the BIK for the Most Common Electric Company Cars?
Below ~€49,300 in catalogue value, every EV falls to the minimum of €1,690/year. That covers the vast majority of popular models in Belgium. The gap only opens up beyond this threshold.
| Model | Catalogue | Calculated BIK | Applied BIK | Monthly gross |
|---|---|---|---|---|
| Renault 5 E-Tech | €28,200 | €967 | €1,690 (min.) | €141 |
| VW ID.3 Pro S | €39,500 | €1,354 | €1,690 (min.) | €141 |
| Tesla Model 3 | €40,990 | €1,405 | €1,690 (min.) | €141 |
| Skoda Enyaq 85 | €43,500 | €1,491 | €1,690 (min.) | €141 |
| Tesla Model Y LR | €47,990 | €1,645 | €1,690 (min.) | €141 |
| Audi Q4 50 e-tron | €53,000 | €1,817 | €1,817 | €151 |
| Mercedes EQE 350+ | €74,000 | €2,537 | €2,537 | €211 |
Between a Renault 5 at €28,200 and a Tesla Model Y at €47,990, the BIK is strictly identical. The minimum acts as a leveller. The difference only appears above ~€49,300, in the premium segment. Catalogue values are indicative (Belgian manufacturers, June 2026). BIK calculated using the official SPF Finances formula (income year 2026).
Should You Pick a Cheaper Model to Minimise the BIK?
As long as the catalogue value stays below ~€49,300, the BIK is capped at the minimum. Choosing a Renault 5 over a Model Y makes no difference to the tax bill. The leasing payment, insurance, and TMC (registration tax: €61.50 in Flanders since January 2026, ~€100 in Brussels and Wallonia) are what vary.
How Much Does the BIK Actually Cost on Your Payslip?
The BIK is not a direct deduction. It increases your taxable income. The net impact depends on your marginal tax rate. In Belgium, most employees with a company car are in the 45% bracket (income between €28,430 and €46,440) or 50% bracket (above €46,440).
For a BIK of €1,690/year at a 45% marginal rate, the net impact is ~€761/year, or €63/month. At 50%, it is ~€845/year, or €70/month. That is the real cost of an electric company car on your salary. According to UCM (Union des Classes Moyennes, January 2026), the withholding tax is deducted monthly by your employer and settled in your annual tax return.
What If You Pay a Personal Contribution?
Many employers ask for a personal contribution for private use, typically €50 to €150/month. This amount is subtracted from the taxable BIK. With a contribution of €75/month (€900/year), the BIK of €1,690 drops to €790 taxable, meaning a net impact of about €30/month instead of €63. The contribution cannot bring the BIK below zero.
Electric vs Combustion BIK: What Are the Real Savings?
This is where the switch to electric makes the strongest case for employees. Take three company cars at €45,000 catalogue value, same price, different powertrains:
| EV (0 g CO₂) | Petrol (120 g) | Diesel (120 g) | |
|---|---|---|---|
| CO₂ rate applied | 4% | 10.5% | 11.7% |
| Annual BIK | €1,690 (min.) | €4,050 | €4,513 |
| Monthly gross BIK | €141 | €338 | €376 |
| Net impact (~45%) | ~€63/month | ~€152/month | ~€169/month |
An employee switching from a diesel to an EV at the same catalogue price saves about €106/month net on their payslip, or over €1,270 per year. Over a 48-month lease, that exceeds €5,000 in cumulative savings on BIK alone. The 2026 CO₂ reference values are 70 g/km (petrol) and 58 g/km (diesel), published by Royal Decree of 15 December 2025 (FLEET.be, December 2025). These references drop each year, mechanically increasing the BIK on combustion vehicles.
Le verdict de christophe-f
Does the Age Coefficient Reduce the BIK Each Year?
In theory, yes. The coefficient decreases progressively:
| Year | Coefficient | Reduction |
|---|---|---|
| 0–12 months | 100% | — |
| 13–24 months | 94% | −6% |
| 25–36 months | 88% | −12% |
| 37–48 months | 82% | −18% |
| 49–60 months | 76% | −24% |
| 61+ months | 70% | −30% (floor) |
In practice, for most EVs, this mechanism changes nothing. The calculated BIK is already below the minimum. Take the Tesla Model Y at €47,990 over a standard 48-month lease:
- Year 1: €1,645 calculated → €1,690 (minimum applies)
- Year 2: €1,547 calculated → €1,690 (minimum applies)
- Year 3: €1,448 calculated → €1,690 (minimum applies)
- Year 4: €1,349 calculated → €1,690 (minimum applies)
Across all four years, the BIK stays locked at the floor. The age coefficient only matters for premium EVs above ~€49,300 catalogue value. For a Mercedes EQE at €74,000, the BIK drops from €2,537 in year 1 to €2,080 in year 4, a €457 annual difference.
New in Flanders Since January 2026
On the regional tax side, Flanders ended the TMC (registration tax) and annual road tax exemptions for EVs registered from 1 January 2026 (VRT NWS, October 2025). The amounts remain modest: a one-time TMC of €61.50 and an annual road tax of €69 to €87. In Wallonia and Brussels, the annual tax for EVs is capped at about €100/year. These regional taxes are separate from the BIK and are typically borne by the employer for company cars.
