You need to consider the following:
- The NEDC 1.0 value if only a NEDC value is stated on the certificate of conformity.
- The WLTP value if only a WLTP value is stated on the certificate of conformity.
- Either the NEDC 2.0 or WLTP value if both are stated on the certificate of conformity. In this case, you can choose.
Principle
The CO2 tax is based on the CO2 emissions and the type of fuel used by the vehicle. This tax must be paid regardless of any contribution from the employee towards the financing or use of the vehicle.
Formula
The formula to calculate the monthly amount of the solidarity contribution is as follows:
Solidarity contribution petrol = [ ( CO2 emissions × €9 ) − 768 ] ÷ 12
Solidarity contribution diesel = [ ( CO2 emissions × €9 ) − 600 ] ÷ 12
Solidarity contribution LPG = [ ( CO2 emissions × €9 ) − 990 ] ÷ 12
This formula is adjusted every year on January 1st. Therefore, the result of the calculation must be multiplied by a specific indexation coefficient.
For 2026 , the indexation coefficient will increase from 1.5948 to 1.6291 (185.85, which is the health index of September 2025, divided by 114.08, which is the health index of September 2004).
If the CO2 emissions are unknown, they are set at 182 for petrol vehicles and 165 for diesel vehicles.
This means that the solidarity contribution for petrol vehicles with unknown CO2 emissions is 118.11 euros per month. For diesel vehicles with unknown CO2 emissions, it is 120.15 euros per month.
|
Fuel |
CO2 emissions |
|---|---|
|
Diesel |
Known CO2 emissions: [((CO2 emissions x € 9)-600]/12) x 1.6291 (this amount must be multiplied by 4.00 for vehicles ordered from July 1, 2023) Unknown CO2 emissions: [((165 x € 9)-600]/12) x 1.6291= 120.15 euros per month (this amount must be multiplied by 4.00 for vehicles ordered from July 1, 2023) |
|
Petrol |
Known CO2 emissions: [((CO2 emissions x € 9)-768]/12) x 1.6291 (this amount must be multiplied by 4.00 for vehicles ordered from July 1, 2023) Unknown CO2 emissions: [((182 x € 9)-768]/12) x 1.6291= 118.11 euros per month (this amount must be multiplied by 4.00 for vehicles ordered from July 1, 2023) |
|
LPG |
Known CO2 emissions: [((CO2 emissions x € 9)-990]/12) x 1.6291 (this amount must be multiplied by 4.00 for vehicles ordered from July 1, 2023) |
|
Electric (and vehicles that run solely on hydrogen) |
33.93 euros per month (or 42.34 euros for vehicles ordered from July 1, 2023) |
|
Minimum contribution |
33.93 euros (or 42.34 euros for vehicles ordered from July 1, 2023) |
You need to consider the following:
- The NEDC 1.0 value if only a NEDC value is stated on the certificate of conformity.
- The WLTP value if only a WLTP value is stated on the certificate of conformity.
- Either the NEDC 2.0 or WLTP value if both are stated on the certificate of conformity. In this case, you can choose.
What about company cars ordered, rented, or leased since July 1, 2023?
If you have ordered, rented, or leased a new company car for your employee since July 1, 2023, you must multiply the result of the calculation by 4.00.
Note that the NSSO rules state that in the case of an extension of the lease or a purchase option from July 1, 2023, the increase applies. The increase by 4.00 does not need to be applied only if an option for an extension or purchase was included in the original agreement.
Minimum amount
From January 1, 2026, the amount of the solidarity contribution must never be less than 33.93 euros for vehicles purchased or leased before July 1, 2023, or 42.34 euros for vehicles purchased or leased from July 1, 2023. The same minimum contribution applies to electric vehicles.
Is there a withholding tax on this benefit?
When you provide a company car to your employee who is also allowed to use this car for private purposes, a taxable benefit arises for your employee. You must then withhold tax on this benefit.
