Company vehicles: indexed rise in CO2 emission levy on 1 January 2015

Author: Author: Anne Ghysels

The formula for calculating the employer's solidarity levy on company vehicles will be adjusted with effect from 1 January 2015.

An employer’s solidarity levy on company vehicles based on their CO2 emission rate was introduced on 1 January 2005. The levy is calculated monthly and paid quarterly to the social security office NSSO within the same times as employee social security contributions.

Specifically, the levy is calculated on the vehicle’s CO2 emission rate plus a fixed amount related to the type of fuel, which is indexed on 1 January each year. From 1 January 2015, the formula for calculating the employer's solidarity levy on company vehicles will be:

Fuel type

Basic formula

Index coefficient


{[(CO2emission rate x € 9) - 768] / 12} x



{[(CO2emission rate x € 9) - 600] / 12} x


{[(CO2emission rate x € 9) - 990] / 12} x


€20.83 x

The index coefficient will rise on 1 January 2015 from 1.2048 to 1.2051 compared to 2014.

Also from 1 January 2015, the amount of the CO2levy can never be less than €25.10 for vehicles other than electric vehicles.

Example: a worker uses aSKODA SUPERB, 1.6 CRDTI Classic company car for private use. The car runs on diesel. The emission rate for this category of vehicle is 130 g/km. The 2015 CO2 levy will be €57.24 per month (= (((130 x 9) - 600) / 12) x 1.2051) or €171.72 per quarter.


Author: Anne Ghysels


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