{"id":2005,"date":"2026-04-27T14:41:27","date_gmt":"2026-04-27T12:41:27","guid":{"rendered":"https:\/\/certipower.be\/kennisbank\/bik-for-electric-company-cars-in-2026-calculation-examples-for-business-owners-and-employees\/"},"modified":"2026-10-07T21:16:31","modified_gmt":"2026-10-07T19:16:31","slug":"bik-for-electric-company-cars-in-2026-calculation-examples-for-business-owners-and-employees","status":"publish","type":"kennisbank","link":"https:\/\/certipower.be\/en\/kennisbank\/bik-for-electric-company-cars-in-2026-calculation-examples-for-business-owners-and-employees\/","title":{"rendered":"BIK for electric company cars in 2026: calculation examples for business owners and employees"},"content":{"rendered":"
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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.<\/p>\n

We calculate three scenarios: a business owner, an employee and a second-hand electric car.<\/p>\n

The formula, in short<\/h2>\n
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BIK = list price \u00d7 CO\u2082 coefficient \u00d7 age correction \u00d7 6\/7<\/p>\n<\/div>\n

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 \u20ac1,600 per year. Check the current value with your accountant.<\/p>\n

Three calculation examples<\/h2>\n
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Business owner, Tesla Model 3<\/span>\u20ac1,900 to \u20ac2,100<\/strong>BIK per year, list price \u20ac55,000<\/span><\/div>\n
Employee, Volkswagen ID.4<\/span>\u00b1 \u20ac1,700<\/strong>BIK per year, list price \u20ac45,000<\/span><\/div>\n
Second-hand EV, 4 years old<\/span>Legal minimum<\/strong>BIK per year, list price when new \u20ac28,000<\/span><\/div>\n<\/div>\n
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01<\/div>\n
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Business owner with a \u20ac55,000 Tesla Model 3<\/h3>\n

For a 100% electric car, the CO\u2082 percentage falls back to the minimum. For a new car, the taxable benefit comes to around \u20ac1,900 to \u20ac2,100 per year, depending on indexation.<\/p>\n

Key takeaway:<\/strong> for a comparable plug-in hybrid, the BIK quickly exceeds \u20ac3,500. That is \u20ac1,500 to \u20ac2,000 in net savings per year for the business owner.<\/div>\n<\/div>\n<\/div>\n
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02<\/div>\n
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Employee with a \u20ac45,000 Volkswagen ID.4<\/h3>\n

Same principle, lower amount: a BIK of around \u20ac1,700 per year.<\/p>\n

Key takeaway:<\/strong> the net impact on salary is roughly \u20ac70 to \u20ac90 per month. For most employees, that fits comfortably within an acceptable mobility package.<\/div>\n<\/div>\n<\/div>\n
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03<\/div>\n
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Second-hand EV, 4 years old, \u20ac28,000 list price when new<\/h3>\n

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.<\/p>\n

Key takeaway:<\/strong> a second-hand electric car as a company car remains more attractive fiscally than its market value suggests.<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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What does an electric company car really cost you?<\/strong>We calculate it for your situation, including BIK, charging costs and tax deduction.<\/span><\/div>\n
Get the calculation<\/a><\/div>\n<\/div>\n

What is often forgotten<\/h2>\n

The BIK is about the car, not the charging cost. Anyone who charges at home at the employer\u2019s expense without a split billing arrangement risks an additional taxable benefit on the electricity.<\/p>\n

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A well-configured split billing setup prevents that additional benefit entirely.<\/p>\n<\/div>\n

One contract, one invoice<\/h2>\n

Certipower measures home consumption per company car and bills it in one monthly overview for the employer.<\/p>\n

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Measure<\/strong>Consumption per user and per location, without estimates.<\/span><\/div>\n
Split billing<\/strong>Your employee pays nothing upfront and submits no receipts. How split billing works<\/a><\/span><\/div>\n
Install<\/strong>At the employee\u2019s home, on the company site and on the road.<\/span><\/div>\n
My.Certipower<\/strong>Consumption and costs per user and per location, without Excel.<\/span><\/div>\n<\/div>\n

Read also electric driving and taxation 2026<\/a>, the TCO of an electric company car over 4 years<\/a> and the deductibility of a charger at the employee\u2019s home<\/a>.<\/p>\n

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No obligation<\/div>\n

What does your electric fleet cost over 4 years?<\/p>\n

Our fleet specialist calculates it concretely for your situation.<\/p>\n