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Benefit in kind based on a formula

List price x CO2-percentage x 6/7 x age factor.

The CO2-percentage and the emission reference level

The base CO2-percentage of 5,5% is linked to a reference emission level. This reference emission level is expressed in gram per kilometre and is determined annually by royal decree:

  • In case a car is more polluting than the emission reference level, the base percentage increases with 0,1% per gram extra emission, up to a maximum of 18%.
  • In case a car is eco-friendlier, the base percentage decreases with 0,1% per gram less emission, to a minimum of 4%.
  • In case a car has an emission which equals the emission reference level, the base percentage of 5,5% applies.

The government annually adapts the emission reference level. By doing so, it can react to the fact that cars are becoming eco-friendler.

The emission reference level for 2019

For 2019, the emission reference level increases. Therefore, for the same car a lower base percentage will apply. Consequently, for the same car the benefit in kind will become cheaper.

The emission reference level for calendar year 2019 equals to:

  • For cars with a diesel engine: 88 g/km (instead of 86 for 2018).
  • For cars running on petrol, lpg or natural gas: 107 g/km (instead of 105 for 2018).

Overview of emission reference levels in the previous years

  • 2012: 95 g/km (diesel) and 115 g/km (petrol)
  • 2013: 95 g/km (diesel) and 116 g/km (petrol)
  • 2014: 93 g/km (diesel) and 112 g/km (petrol)
  • 2015: 91 g/km (diesel) and 110 g/km (petrol)
  • 2016: 89 g/km (diesel) and 107 g/km (petrol)
  • 2017: 87 g/km (diesel) and 105 g/km (petrol)
  • 2018: 86 g/km (diesel) and 105 g/km (petrol)

Minimum 1.340 euro

The benefit in kind will amount to, irrespective the emission, a minimum of 1.340 euro.