Principle
The CO2 tax depends on the CO2 emissions and the type of fuel of the vehicle. This contribution must be paid regardless of any contribution by the employee in 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 indexed every year on 1 January. The result of the calculation must therefore still be multiplied by a certain indexation coefficient.
For 2027, the indexation coefficient will increase from 1.6291 to 1.6942 (193.27 (the health index of September 2026) divided by 114.08 (the health index of September 2004)).
If the CO2 emissions are unknown, they are set at 182 for petrol vehicles and at 165 for diesel vehicles.
This means that the solidarity contribution for petrol vehicles without known CO2 emissions amounts to €122.83 per month. For diesel vehicles with unknown CO2 emissions, it amounts to €124.95 per month.
|
Fuel |
CO2 emissions |
|---|---|
|
Diesel |
Known CO2 emissions: [((CO2 emissions × €9) − 600) ÷ 12] × 1.6942 (amount to be multiplied by 5.50 for vehicles ordered from 1 July 2023) Unknown CO2 emissions: [((165 × €9) − 600) ÷ 12] × 1.6942 = €124.95 per month (amount to be multiplied by 5.50 for vehicles ordered from 1 July 2023) |
|
Petrol |
Known CO2 emissions: [((CO2 emissions × €9) − 768) ÷ 12] × 1.6942 (amount to be multiplied by 5.50 for vehicles ordered from 1 July 2023) Unknown CO2 emissions: [((182 × €9) − 768) ÷ 12] × 1.6942 = €122.83 per month (amount to be multiplied by 5.50 for vehicles ordered from 1 July 2023) |
|
LPG |
Known CO2 emissions: [((CO2 emissions × €9) − 990) ÷ 12] × 1.6942 (amount to be multiplied by 5.50 for vehicles ordered from 1 July 2023) |
|
Electric (and vehicles running exclusively on hydrogen) |
€35.29 per month (or €48.40 for vehicles ordered from 1 July 2023) |
|
Minimum contribution |
€35.29 (or €48.40 for vehicles ordered from 1 July 2023) |
You must take into account:
- The NEDC 1.0 value if only a NEDC value is mentioned on the certificate of conformity
- The WLTP value if only a WLTP value is mentioned on the certificate of conformity
- Either the NEDC 2.0 or the WLTP value if both are mentioned on the certificate of conformity. In that case, you have the choice
What about company cars ordered, rented or leased since 1 July 2023?
If you have ordered, rented or leased your employee’s new company car since 1 July 2023, you must multiply the result of the calculation by 5.50 (in 2026 this multiplication coefficient was only 4.00).
Note that the RSZ considers that in the case of a lease extension or a purchase option from 1 July 2023, the increase applies. Only if the original agreement provided an option for extension or purchase, the increase by 5.50 does not have to be applied.
Minimum amount
From 1 January 2027, the amount of the solidarity contribution will never be less than €35.29 for vehicles purchased or leased before 1 July 2023 or €48.40 for vehicles purchased or leased from 1 July 2023. The same minimum contribution applies to electric vehicles.
Is advance tax levy payable on this benefit?
When you provide a company car to your employee which the employee is also allowed to use for private purposes, a taxable benefit arises for your employee. You must then withhold advance tax levy on this benefit.
