Tesla Model 3 Standard (€35,990, electric)
Annual benefit in kind
€1,690.00
- Per month
- €140.83
- CO2 percentage applied
- 4.0%
- Legal minimum applied
- €1,690
Free calculator · Company car · 2026
Company car benefit in kind (ATN) calculator
The benefit in kind is the flat amount added to your taxable pay when you have a company car. It depends on the list price, the CO2 emissions and the age of the vehicle: enter these three figures.
Your parameters
Examples:
€
List price of the new vehicle, options and VAT included, discounts excluded. Even for a used car.
g/km
months
Months elapsed since first registration. 0 for a new vehicle. The benefit in kind falls by 1% every 2 months from the 13th month, down to −30%.
years
Result
Annual benefit in kind
€4,050.00
- Per month
- €337.50
- CO2 percentage applied
- 10.5%
- Reference CO2 2026
- 70 g/km
Calculate the true cost of this company car
Benefit in kind, disallowed expenses, NSSO, deductibility, energy, resale: the full calculation gives the total true cost for company + director, from the legal formulas.
Worked examples 2026
Calculated by the same engine as the full true cost calculation, never estimated by an AI.
BMW X1 sDrive18i (€41,000, 143 g petrol)
Annual benefit in kind
€4,498.29
- Per month
- €374.86
- CO2 percentage applied
- 12.8%
- Reference CO2 2026
- 70 g/km
Audi Q3 2.0 TDI (€43,650, 142 g diesel), 3 years old
Annual benefit in kind
€4,446.50
- Per month
- €370.54
- CO2 percentage applied
- 13.9%
- Reference CO2 2026
- 58 g/km
How it is calculated
Annual benefit in kind = list price × age factor × CO2 percentage × 6/7 CO2 percentage = 5.5% + (CO2 − reference CO2) × 0.1%, capped between 4% and 18% Reference CO2 2026: 70 g/km (petrol, hybrid, LPG) · 58 g/km (diesel) · electric: 4% Legal minimum 2026: €1,690 per year · age factor: −1% every 2 months from the 13th month, floor 70%
The formula is that of article 36, § 2 of the Income Tax Code (CIR 92). The CO2 percentage starts at 5.5% for a vehicle emitting exactly the reference CO2 of the year, then rises or falls by 0.1% per gram of difference. Electric cars sit at the 4% floor.
The age factor reduces the benefit in kind by 6% per year from the second year, down to a floor of 70% of the list price (from the sixth year). The calculator applies it month by month, as the tax authorities do, which explains the decimals.
The benefit in kind is a taxable base for the driver (taxed at their marginal rate) and generates a disallowed expense for the company. It only applies to vehicles provided by a company: a self-employed natural person has no benefit in kind on their own car.
Frequently asked questions
What is the minimum benefit in kind in 2026?
The legal minimum is €1,690 per year in 2026 (€1,650 in 2025). It applies as soon as the formula gives less: this is the case for most electric cars under €50,000 and for small, frugal combustion cars.
What is the reference CO2 for 2026?
70 g/km for petrol, hybrid and LPG vehicles, 58 g/km for diesels (Royal Decree of 17 December 2025). A vehicle emitting more than the reference sees its percentage exceed 5.5%.
Does the benefit in kind fall as the car ages?
Yes: the list price is reduced by 6% per year of age from the 13th month, with a floor of 70%. A 5-year-old car is therefore taxed on 70% of its list price, but never below the legal minimum.
Should I use the price paid or the list price?
Always the list price of the new vehicle, options and VAT included, without taking any discounts into account. For a used car, it is the original list price that counts, reduced by the age factor.
What is the benefit in kind of a Tesla Model 3 in 2026?
For a new Model 3 Standard at €35,990: 35,990 × 4% × 6/7 = €1,233.94, which is below the legal minimum. The benefit in kind retained is therefore €1,690 per year, about €141 per month.