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Company car in 2026: how much does it cost you in net pay?

Updated on

Calculate what your company car costs you

A company car is not free: its benefit in kind (voordeel van alle aard / avantage de toute nature) is added to your taxable income. In 2026, a new electric car worth less than €49,292 gives the minimum benefit of €1,690 a year, i.e. about €67.81 less net pay a month for a single white-collar worker on €4,000 gross. A diesel worth €49,545 (138 g of CO2): €5,733 a year and €230.04 a month.

The benefit is taxed, but it is not subject to social security contributions. Calculate your case, and compare it with a mobility budget or a pay rise of the same cost.

Calculate what your company car costs you

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€1,690a year: the minimum benefit in 2026, whatever the car
4%the coefficient for an electric car, the lowest possible
38.07%contribution on the cash balance of a mobility budget

What six cars cost in 2026

CarBenefit per yearAdded per monthNet cost at €4,000 grossNet cost at €6,000 gross
New electric, €30,000€1,690€140.83€67.81€75.34
New electric, €49,292€1,690€140.83€67.81€75.34
New electric, €60,000€2,057€171.43€82.54€91.71
Plug-in hybrid, 35 g, €51,945€1,781€148.41€71.46€79.40
Petrol, 135 g, €46,545€4,787€398.96€192.10€213.44
Diesel, 138 g, €49,545€5,733€477.76€230.04€255.60
New cars, with no personal contribution. Benefit calculated under Article 36 of the Income Tax Code 1992 and its 2026 parameters; monthly net cost for a single white-collar worker, parameters as of 1 October 2026. Car examples taken from Next Mobility.

The higher your salary, the more the car costs in net pay: the benefit is taxed at your marginal rate.

How the benefit in kind is calculated

Annual benefit = list price × age coefficient × 6/7 × CO2 percentage.

  • List price: new price, including options and VAT, without discounts.
  • CO2 percentage: 5.5% for the 2026 reference emissions (70 g/km for petrol, 58 g/km for diesel), plus or minus 0.1 percentage point per gram, between 4% and 18%. An electric car is always at 4%.
  • Age coefficient: minus 6% per year since first registration, without falling below 70%.
  • Minimum: €1,690 a year in 2026.
  • Personal contribution: what you pay for the car is deducted from the benefit.

Car, mobility budget or pay rise?

The mobility budget replaces the company car with an annual budget, between €3,233 and €17,244 in 2026, at most one-fifth of your annual gross pay. You spend it across three pillars: an electric company car, sustainable mobility and housing, and the cash balance, which is subject to a contribution of 38.07%. It becomes compulsory on 1 January 2027 in companies with 50 or more employees, and in 2028 in those with 15 to 49.

Example: an electric car worth €45,000 that costs the employer €9,000 a year. It costs a white-collar worker on €4,000 gross €67.81 net a month. The same budget paid entirely in cash through the mobility budget would bring in €464.47 net a month; a pay rise costing the employer the same, €261.57 net a month.

To compare other forms of pay for the same budget, use the ‘pay rise or benefits’ comparison tool.

What changes for the employer in 2026

  • An electric car ordered in 2026 remains 100% deductible; the deduction then falls for orders in 2027 and the following years.
  • A petrol or diesel car ordered since 1 January 2026 is no longer deductible. Ordered from 1 July 2023 to 31 December 2025, it is 50% deductible in 2026, 25% in 2027, and not at all in 2028.
  • Cars ordered before 1 July 2023 keep the old regime, from 50 to 100% depending on emissions.

These rules concern the company, not your tax: they explain why fleets are switching to electric. Your benefit in kind, for its part, is calculated as above.

Frequently asked questions

How much does an electric company car cost in net pay?

In 2026, a new electric car worth less than €49,292 gives the minimum benefit of €1,690 a year. For a single white-collar worker on €4,000 gross, that is about €67.81 less net pay a month. Above €49,292, the benefit rises with the list price.

Is the benefit in kind subject to social security contributions?

No. It is added to your tax base for withholding tax and income tax, but you do not pay social security contributions on it.

Does my personal contribution reduce my tax?

Yes: it is deducted from the taxable benefit. But it is taken from your net pay: a contribution of €100 a month costs more than it saves in tax.

Is a car or the mobility budget better?

It depends on your needs. The car costs little in tax if it is electric, but you pay for it through the benefit in kind. The mobility budget is worthwhile if you use the car little: you can spend it on public transport, cycling or your home, and the cash balance is subject to a contribution of 38.07%. The mobility budget calculation details what you keep from each pillar.

What next?

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.