Free calculator · Company car · 2026

Fake hybrid or genuine plug-in hybrid? Tax check

A PHEV whose emissions exceed the legal threshold loses its tax advantages: its CO2 is multiplied by 2.5 for the benefit in kind and it is deducted like a combustion car. Enter the WLTP figures and the calculator decides.

Your parameters

Examples:

Powertrain

CO2 emissions (weighted WLTP)

g/km

Weighted WLTP consumption

l/100 km

Combined figure with battery: below 3.6 l/100 km, the vehicle is recognised as rechargeable.

Euro standard

Euro 6e-bis or later: threshold raised to 75 g/km.

List price (for the extra benefit in kind)

€

Result

Fake hybrid for tax purposes

Recognised as rechargeable under the WLTP figures: Yes
Applicable CO2 threshold: 50 g/km
Annual benefit in kind as a genuine hybrid: €1,690.00
Annual benefit in kind as a fake hybrid: €3,780.00
Extra benefit in kind per year: €2,090.00

Calculate the full true cost

The full calculation applies the right regime to the benefit in kind, the deductibility and the energy (electric / petrol mix) of this vehicle.

Worked examples 2026

Calculated by the same engine as the full true cost calculation, never estimated by an AI.

Peugeot 308 SW PHEV (53 g, Euro 6e)

Fake hybrid for tax purposes

Yes

Recognised as rechargeable under the WLTP figures: Yes
Applicable CO2 threshold: 50 g/km
CO2 retained for the benefit in kind: 133 g/km

Same 308 type-approved under Euro 6e-bis

Fake hybrid for tax purposes

Recognised as rechargeable under the WLTP figures: Yes
Applicable CO2 threshold: 75 g/km
Annual benefit in kind as a genuine hybrid: €1,690.00

VW Golf eHybrid (29 g)

Fake hybrid for tax purposes

Recognised as rechargeable under the WLTP figures: Yes
Applicable CO2 threshold: 75 g/km
Annual benefit in kind as a genuine hybrid: €1,690.00

How it is calculated

Fake hybrid if: plug-in hybrid AND CO2 > 50 g/km (75 g/km if Euro 6e-bis or later)
Rechargeable under WLTP: consumption < 3.6 l/100 km or CO2 < 83 g/km
Consequences: benefit in kind on CO2 × 2.5 as petrol; corporate deductibility of the corresponding combustion car
Second legal criterion (battery < 0.5 kWh per 100 kg) not modelled: check the technical data sheet

Article 66, § 1, paragraph 4 of the Income Tax Code (CIR 92) targets plug-in hybrids whose battery is too small or whose emissions are too high to justify the favourable regime. Since the Act of 18 December 2025, the CO2 threshold rises from 50 to 75 g/km for vehicles type-approved under Euro 6e-bis or later, whose WLTP figures are measured more strictly.

A fake hybrid is taxed, for the benefit in kind, on the CO2 of the corresponding combustion vehicle or, failing that, on its own CO2 multiplied by 2.5. In a company, it is deducted like a combustion car; for a self-employed person, it remains a PHEV but with this increased emission figure.

The calculator applies the TCO engine’s rule. It does not check the battery capacity criterion (0.5 kWh per 100 kg of weight), which requires the vehicle’s technical data sheet.

Frequently asked questions

From what CO2 level is a plug-in hybrid a fake hybrid?

Above 50 g/km WLTP, or 75 g/km if the vehicle is type-approved under Euro 6e-bis or more recent. A 53 g/km PHEV approved under Euro 6e is therefore a fake hybrid; the same one approved under Euro 6e-bis is not.

What is the extra benefit in kind of a fake hybrid?

Its CO2 is multiplied by 2.5 and it is treated as a petrol car: a 53 g/km PHEV is taxed like a 133 g/km petrol car, i.e. a benefit in kind percentage of 11.8% instead of 4%. On a list price of €42,000, the benefit in kind rises from about €1,690 (minimum) to more than €4,200 per year.

Does the battery criterion still count?

Yes: a PHEV whose battery is below 0.5 kWh per 100 kg of vehicle weight is also a fake hybrid, whatever its emissions. This criterion is not checked here; consult the battery capacity and the mass on the certificate of conformity.

How do I know whether my hybrid is rechargeable?

A plug-in hybrid (PHEV) plugs in and shows a very low weighted WLTP consumption (often 1 to 3 l/100 km). A conventional hybrid (HEV) does not recharge and consumes 4 to 6 l/100 km: for tax purposes it is a combustion vehicle, not a fake hybrid.

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