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.