comparison · electric · petrol
BMW X1 petrol or iX1 electric: same car, what true cost?
X1 sDrive18i vs iX1 eDrive20: for a private buyer, the two are evenly matched. For a company, the EV costs €281 less a month, and €448 less as an employee's car. Figures over 4 years.
In short: for a private buyer, the petrol BMW X1 and the electric BMW iX1 cost almost the same over 4 years (€932 against €951 a month). For a company, everything changes: the iX1 costs €281 less a month as a company director's car, and €448 less as an employee's car. Same body, same brand, but since 2026 the tax treatment could hardly be more different.
The two versions compared#
| BMW X1 sDrive18i (petrol) | BMW iX1 eDrive20 (electric) | |
|---|---|---|
| List price | €41,000 | €51,200 |
| Power | 100 kW | 150 kW |
| Consumption | 6.4 l/100 km | 15.7 kWh/100 km |
| CO2 (WLTP) | 143 g/km | 0 g/km |
| Deductibility for a company (2026 order) | 0% | 100% |
The true cost for your situation#
Total cost over 4 years, after tax, net of resale value:
| Profile | X1 petrol | iX1 electric | Difference |
|---|---|---|---|
| Private buyer | €44,743 (€932/month) | €45,671 (€951/month) | €19/month in favour of the X1 |
| SRL, company director's car | €50,114 (€1,044/month) | €36,611 (€763/month) | €281/month in favour of the iX1 |
| SRL, employee's car (cost to the company) | €56,845 (€1,184/month) | €35,330 (€736/month) | €448/month in favour of the iX1 |
| Self-employed, no company | €41,185 (€858/month) | €26,386 (€550/month) | €308/month in favour of the iX1 |
For a company director's car, the cost includes the tax the director pays on the benefit in kind (ATN). For an employee's car, the cost to the company includes the CO2 solidarity contribution paid to the NSSO (ONSS); on top of that, the employee pays tax on the benefit in kind, which is also much higher for the X1.
For a self-employed person working without a company, the rule is the same as for a company: a petrol or diesel car ordered on or after 1 January 2026 is no longer deductible at all. The favourable regime kept under personal income tax only applies to plug-in hybrids. The self-employed person still recovers part of the VAT on the X1, but cannot deduct depreciation, petrol or maintenance. The iX1 therefore costs them €308 less a month. Our guide electric cars for the self-employed covers the electric car case in detail.
Private buyer: almost a dead heat#
With no tax deduction, the iX1 starts with a €10,200 handicap at purchase. It claws back almost all of it:
- Better resale value: an estimated €24,043 after 4 years, against €19,606 for the X1.
- Lower energy costs: €6,240 of charging against €9,639 of petrol over 80,000 km.
- Lower maintenance: €3,737 against €5,398.
- Lower taxes: in Brussels, €79 in registration tax (TMC) against €635, then €107 a year in road tax against €313.
The result: a difference of €19 a month in favour of the X1. In other words, choose whichever you prefer to drive. If you charge mostly at home, the iX1 takes the lead.
Company: three effects that add up#
Example of an SRL (private limited company), company director's car, over 4 years:
| Item | X1 petrol | iX1 electric |
|---|---|---|
| Purchase | €41,000 | €51,200 |
| Estimated resale value after 4 years | − €19,606 | − €24,043 |
| Energy | €9,639 | €6,240 |
| Maintenance and tyres | €5,398 | €3,737 |
| Comprehensive insurance | €6,424 | €8,029 |
| Taxes (registration and road tax) | €1,888 | €508 |
| Disallowed expense linked to the benefit in kind (corporate income tax) | €1,348 | €548 |
| Company tax saving (recoverable VAT included) | − €3,558 | − €12,689 |
| Director's tax on the benefit in kind | €7,581 | €3,081 |
| Consolidated cost | €50,114 | €36,611 |
Amounts rounded to the nearest euro. VAT is included in the purchase price; the recoverable share (50% at most for a car) is included in the company's tax saving.
- Deductibility: ordered on or after 1 January 2026, the petrol X1 is no longer deductible. The company only recovers the VAT, i.e. €3,558, against a €12,689 tax saving for the iX1.
- Benefit in kind: at 143 g of CO2/km, the X1 generates a benefit in kind averaging €4,212 a year, against €1,712 for the iX1. For the director, that means €4,500 more tax over 4 years. The calculation is explained in detail in our 2026 benefit in kind guide.
- The NSSO contribution, for an employee's car: for a combustion car ordered on or after 1 July 2023, the CO2 solidarity contribution is multiplied by 4 in 2026 and by 5.5 from 2027. For the X1, it averages €4,473 a year, against €563 for the iX1. That is what pushes the gap up to €448 a month.
Our verdict#
- Private buyer: the two are evenly matched over 4 years. The iX1 wins if you charge at home, the X1 if you drive little or have no charging point.
- Company: the iX1, no contest. A petrol X1 ordered today costs €13,503 more over 4 years for a director, and more than €21,000 more as an employee's car.
- Self-employed without a company: the iX1 too. The petrol X1 costs them €14,799 more over 4 years.
- Order before 31 December 2026 to lock in 100% deductibility for life. See why you should order before the end of the year.
Our assumptions#
- Use: 4 years, 20,000 km a year, cash purchase at list price with no discount (prices checked in September 2026), ordered in October 2026, Brussels, comprehensive insurance.
- Energy: petrol at €1.80/l; charging half at home (€0.30/kWh), half at public charging points (€0.65/kWh); rising by 3% a year.
- Tax: SRL at the 20% SME rate, 80% business use, director taxed at 45% on the benefit in kind. Self-employed person without a company taxed at 45%, 80% business use. Tax amounts calculated from the official Belgian rates, checked on 17 September 2026.
- Resale value: estimated by our used-car valuation engine, which takes into account age, mileage, powertrain, body style, gearbox, brand and engine reliability, and is calibrated on more than 5,000 real used-car listings published in Belgium.
Tax rules change: check the legislation in force before making any decision.
Frequently asked questions
- BMW X1 petrol or iX1 electric: which is cheaper?
- It depends on who is paying. For a private buyer, over 4 years and 80,000 km, they are almost level: €932 a month for the X1 sDrive18i, €951 for the iX1 eDrive20. For a company, the iX1 costs €281 less a month as a company director's car, and €448 less as an employee's car.
- Why is the petrol BMW X1 so expensive as a company car?
- Three reasons. Ordered on or after 1 January 2026, it is no longer deductible (0%). Its benefit in kind averages €4,212 a year, against €1,712 for the iX1. And for an employee's car, the CO2 solidarity contribution paid to the NSSO averages €4,473 a year, against €563 for the electric car, because it is multiplied for combustion cars ordered since July 2023.
- BMW X1 petrol or iX1 for a self-employed person without a company?
- The iX1, by a clear margin: €550 a month against €858 for the X1 sDrive18i, over 4 years with 80% business use and a 45% tax rate. As with a company, a petrol or diesel car ordered on or after 1 January 2026 is no longer deductible for a self-employed person taxed as an individual: only the VAT is still partly recoverable. The iX1, ordered in 2026, is 100% deductible.
- What is the benefit in kind on a BMW X1 sDrive18i and an iX1 eDrive20 in 2026?
- For the X1 sDrive18i (€41,000, 143 g of CO2/km), around €4,500 in the first year and an average of €4,212 a year over 4 years. For the iX1 eDrive20 (€51,200), around €1,755 in the first year and an average of €1,712 a year. For a driver taxed at 45%, the tax difference is around €1,125 a year.
- How much is the NSSO CO2 contribution on a petrol BMW X1 company car?
- For an X1 sDrive18i ordered in 2026 and made available to an employee, around €4,473 a year on average from 2026 to 2029, or €17,890 over 4 years. The contribution for a combustion car ordered on or after 1 July 2023 is multiplied by 4 in 2026 and by 5.5 from 2027. For the iX1, it is the statutory minimum, on average €563 a year (€508 in 2026, then €581 from 2027).