Understand · Payroll glossary
What is a benefit in kind?
Updated on
A benefit in kind is a benefit received other than in cash, such as a company car or a computer: it does not reach your account, but it is taxed. In 2026: €1,690 (minimum annual benefit for a company car in 2026; annual flat rates: €72 for a computer, €36 for a mobile phone). In Dutch: voordeel van alle aard.
Definition of a benefit in kind
The law often sets its value as a flat rate. For a company car, the benefit depends on the list price, CO2 emissions and the vehicle’s age, with an annual minimum. For a computer, tablet, mobile phone or subscription, there are annual flat rates.
This value is added to your taxable pay: you therefore pay withholding tax (bedrijfsvoorheffing / précompte professionnel) on it, without receiving the money.
The key figure in 2026
Source: ATN 2026 : exemples chiffrés, Next Mobility (secondary source). See also: Avantages de toute nature forfaitaires : ordinateur, tablette, téléphone, abonnement, internet, RSM Belgium (secondary source). Value in force on 1 October 2026.
Worked example
A new petrol car with a list price of €40,000, emitting 120 g of CO2 per km: €40,000.00 × 100% × 6/7 × 10.5%, i.e. €3,600 a year or €300.00 a month. At €3,000 gross, your taxable pay rises from €2,718.44 to €3,018.44.
In Dutch: voordeel van alle aard
On a Dutch-language payslip or statement, a benefit in kind is called ‘voordeel van alle aard’ (abbreviated ‘VAA’); on a French-language one, ‘avantage de toute nature (ATN)’. In English: benefit in kind.
Dutch term taken from: CSC/ACV (secondary source), FPS Finance, Securex (secondary source).
Not to be confused with…
- Meal vouchers: within the legal limits, meal vouchers are not a taxable benefit.
- Taxable pay: your gross pay minus employee social security contributions: it is the base on which withholding tax is calculated.
Calculate it for your situation
What a company car costs in net terms, with the 2026 benefit in kind, and the comparison with a mobility budget.
Related terms
- Taxable payFrom gross to net · in Dutch: belastbaar loon
- Withholding taxFrom gross to net · in Dutch: bedrijfsvoorheffing
- Meal vouchersBonuses, holiday pay and benefits · in Dutch: maaltijdcheques
Sources
Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.
- ATN 2026 : exemples chiffrés, Next Mobility (secondary source).
- Avantages de toute nature forfaitaires : ordinateur, tablette, téléphone, abonnement, internet, RSM Belgium (secondary source).
- Loonbrief onder de loep 2026 (Dutch-language payslip guide), CSC/ACV (secondary source).
- Toelichting bij deel 1 van de aangifte in de personenbelasting, aanslagjaar 2026 (Vlaams Gewest), FPS Finance.
- Hoe wordt het VAA voor elektrische bedrijfswagens berekend?, Securex (secondary source).