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If you make a company car available to your employees, a taxable benefit in kind arises when they use this car for private purposes. One of the elements to calculate the taxable benefit for the 2025 income year, the reference CO2 emission, has been published.
The benefit in kind for making a company car available is calculated as follows:
(List price x degressive coefficient) x 6/7 x CO2 percentage
For electric company cars, the CO2 percentage is always 4%. For other company cars, the CO2 percentage is determined on the basis of the so-called reference CO2 emissions.
In order to determine the CO2 percentage, the CO2 emission content of the car is compared with a reference CO2 emission. In 2025, these reference CO2 emissions will amount to:
The base CO2 percentage is 5.5 % for the above reference CO2 emissions. If the emissions of the car concerned are higher/lower than the reference CO2 emissions, the base percentage is increased/reduced by 0.1 % per CO2 gram. The CO2 percentage must be at least 4%. The maximum CO2 percentage amounts to 18%.
For the income year 2024, the following reference CO2 emissions apply:
The reference CO2 emissions of 2025 are lower in comparison with those of 2024. This results in an increase of the CO2 percentage and consequently also in an increase of the taxable benefit in kind.
Taking the example of a company car of type BMW X1, petrol, new, list value € 40.350, CO2 emissions 162 g:
in 2024 (reference CO2 emissions = 78), the annual taxable benefit in kind was 4 807,41 € (40 350 X 6/7 X (5,5% + 0,1 % (162 – 78)) ;
The reduction in reference CO2 emissions, from 78 to 71, also causes a increase in the taxable benefit in kind (€ 242 annually).
Source: Royal Decree of 8 December 2024 amending the Royal Decree for the implementation of the 'Code des impôts sur les revenus 1992' with regard to the section of the benefits in kind in the event of free private use of a company car, Belgian Official Gazette of 12 December 2024.
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