BMW X1 sDrive18i (143 g petrol) ordered in 2024, over 4 years
Monthly contribution (first year)
€281.84
- Per year
- €3,382.08
- Multiplier applied
- 4
- Indexation coefficient
- 1.63
Free calculator · Company car · 2026
NSSO CO2 contribution (solidarity contribution) calculator
Every company car provided to an employee costs the employer a monthly contribution to the NSSO, which depends on CO2 emissions and, since 2023, on a multiplier that climbs every year. Enter the CO2 figure and the order date.
Your parameters
Examples:
g/km
From 1 July 2023: multiplier ×2.75 (2025), ×4 (2026), ×5.5 (2027 and later) and increased minimum.
years
Result
Monthly contribution (first year)
€169.43
- Per year
- €2,033.16
- Multiplier applied
- 4
- Indexation coefficient
- 1.63
Calculate the true cost of this company car
The full calculation projects the contribution year by year and adds it to every other item: the total true cost for company + driver.
Worked examples 2026
Calculated by the same engine as the full true cost calculation, never estimated by an AI.
Audi Q3 2.0 TDI (142 g diesel) ordered in 2022
Monthly contribution (first year)
€92.05
- Per year
- €1,104.60
- Indexation coefficient
- 1.63
Tesla Model 3 ordered in 2026
Monthly contribution (first year)
€42.34
- Per year
- €508.08
- Multiplier applied
- 4
- Indexation coefficient
- 1.63
How it is calculated
Petrol / hybrid / LPG: [(CO2 × €9) − 768] / 12 × index · diesel: [(CO2 × €9) − 600] / 12 × index Index 2026: 185.85 / 114.08 = 1.6291 · ordered since 01/07/2023: × 2.75 (2025), × 4.00 (2026), × 5.50 (2027+) Monthly minimum 2026: €33.93 (€42.34 if ordered since 01/07/2023) · electric: minimum
The CO2 solidarity contribution (art. 38, § 3quater of the NSSO Act) is owed by the employer for every vehicle provided to a salaried worker, even without actual private use. It is monthly, indexed every year on the health index, and does not apply to self-employed directors.
Since the greening act, vehicles ordered, rented or leased from 1 July 2023 are subject to a multiplier that depends on the contribution year (not the order year): ×2.25 in 2023-2024, ×2.75 in 2025, ×4 in 2026 and ×5.5 from 2027. The multiplier does not apply to the minimum, which is itself increased for these vehicles.
The calculator projects the contribution year by year over your holding period, exactly like the “NSSO” line of the Taxation category of the TCO. It remains 100% deductible for the company.
Frequently asked questions
What NSSO contribution for an electric car in 2026?
The minimum: €33.93 per month for a vehicle ordered before 1 July 2023, €42.34 per month since then. That is at most €508 per year, with no multiplier.
Why does the contribution explode for recent combustion cars?
Because the multiplier follows the contribution year: a 143 g petrol car ordered in 2024 pays about 4 times the base contribution in 2026 and 5.5 times from 2027, i.e. more than €340 per month. It is one of the levers pushing combustion cars out of fleets.
Does a company director pay the CO2 contribution?
No. The solidarity contribution only targets salaried workers. A self-employed director with a company car is not subject to it; they do however bear the benefit in kind and the disallowed expenses.
Is the contribution deductible?
Yes, in full: it is an employer social charge, 100% deductible for corporate income tax, outside the CO2 limitation.