The benefit in kind on an electric company car remains favourable in 2026. But the minimum threshold has been raised and the list price correction changes the picture.

We calculate three scenarios: a business owner, an employee and a second-hand electric car.

The formula, in short

BIK = list price × CO₂ coefficient × age correction × 6/7

For 100% electric cars, the minimum percentage applies. The annual taxable benefit can never be lower than the legal minimum, indexed in 2026 to around €1,600 per year. Check the current value with your accountant.

Three calculation examples

Business owner, Tesla Model 3€1,900 to €2,100BIK per year, list price €55,000
Employee, Volkswagen ID.4± €1,700BIK per year, list price €45,000
Second-hand EV, 4 years oldLegal minimumBIK per year, list price when new €28,000
01

Business owner with a €55,000 Tesla Model 3

For a 100% electric car, the CO₂ percentage falls back to the minimum. For a new car, the taxable benefit comes to around €1,900 to €2,100 per year, depending on indexation.

Key takeaway: for a comparable plug-in hybrid, the BIK quickly exceeds €3,500. That is €1,500 to €2,000 in net savings per year for the business owner.
02

Employee with a €45,000 Volkswagen ID.4

Same principle, lower amount: a BIK of around €1,700 per year.

Key takeaway: the net impact on salary is roughly €70 to €90 per month. For most employees, that fits comfortably within an acceptable mobility package.
03

Second-hand EV, 4 years old, €28,000 list price when new

The age correction applies here: the BIK decreases by 6% per year, down to a minimum of 70% of the calculation on the new value. For this car, the calculated benefit drops below the legal minimum in year four, so the minimum applies.

Key takeaway: a second-hand electric car as a company car remains more attractive fiscally than its market value suggests.
What does an electric company car really cost you?We calculate it for your situation, including BIK, charging costs and tax deduction.
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What is often forgotten

The BIK is about the car, not the charging cost. Anyone who charges at home at the employer’s expense without a split billing arrangement risks an additional taxable benefit on the electricity.

A well-configured split billing setup prevents that additional benefit entirely.

One contract, one invoice

Certipower measures home consumption per company car and bills it in one monthly overview for the employer.

MeasureConsumption per user and per location, without estimates.
Split billingYour employee pays nothing upfront and submits no receipts. How split billing works
InstallAt the employee’s home, on the company site and on the road.
My.CertipowerConsumption and costs per user and per location, without Excel.

Read also electric driving and taxation 2026, the TCO of an electric company car over 4 years and the deductibility of a charger at the employee’s home.

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What does your electric fleet cost over 4 years?

Our fleet specialist calculates it concretely for your situation.

  • BIK per driver and per model
  • Charging costs at home, on site and on the road
  • Tax deduction and savings in euros
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The amounts in this article are indicative and based on the tax rules in force at the time of publication. Minimum amounts are indexed annually. Always have the calculation for your situation checked by your accountant.