The company car remains the extra legal benefit most valued by IT consultants in Belgium. The tax rules changed radically in 2026, so the arithmetic of every fleet decision changed with them.
The 2026 turning point
- Combustion vehicle ordered after 01/01/2026: 0% deductibility in 2026, 2027 and beyond.
- Transitional combustion vehicle ordered between 01/07/2023 and 31/12/2025: 50% in 2026, 25% in 2027, 0% in 2028.
- Electric vehicle ordered before 31/12/2026: 100% for the entire life of the vehicle.
Real cost by vehicle type
Transitional combustion car with a lease of €750 per month and 120g CO2 per km: disallowed expenses at 50% represent €375 per month, the corporate tax impact adds about €75 per month and the CO2 contribution about €107 per month, for a real cost near €932 per month.
Electric car ordered in 2026 with a lease of €800 per month: no disallowed expenses, no CO2 contribution and a minimum benefit in kind of €141 per month, for a real cost near €800 per month. The electric option ends up cheaper despite a slightly higher lease.
The benefit in kind for the consultant
The minimum benefit in kind for 2026 is €1,690 per year, that is €140.83 per month. The formula is catalogue value multiplied by the CO2 coefficient and by 6/7. An electric car generates the legal minimum, which keeps the tax impact on the consultant as low as possible.
The CO2 solidarity contribution
For petrol vehicles the formula is ((CO2 × 9) minus 768) divided by 12. Examples: electric €0, 95g per km about €26 per month, 120g per km about €107 per month, 150g per km about €332 per month. For vehicles ordered after 01/07/2023 the multiplier rises to 4 in 2026, against 2.75 in 2025.
A decision to take before the end of 2026
Order before 31 December 2026
Put numbers on your own situation
Our experts build a complete comparison for your consultant, with employer cost, net result and package options.