**Changes in 2023**

The reference emission for diesel cars changes to 67 gr/km and to 82 gr/km for petrol or gas cars. The minimum amount is 1.540 EUR per year.

**Changes in 2022**

The reference emission for diesel cars changes to 75 gr/km and to 91 gr/km for petrol or gas cars. The minimum amount is 1.400 EUR per year.

Of the calculated BIK amount, 6/7 is payable by the employee and 1/7 is borne by the employer. The BIK for the employee is calculated as follows:

De specifications are:

1. The **catalogue value** of the vehicle in new condition and for private persons

including

- the catalogue price
- all options and accessories
- the value of the so-called ‘option packs’ that are offered free-of-charge
- the VAT actually paid (for second-hand vehicles: the VAT as shown on the purchase invoice)

excluding

- discounts, reductions and refunds.

2. The **date of the first immatriculation** of the vehicle

This is applied degressively; an annual reduction of the calculated catalogue value by 6% from the second year, and with a minimum of 70%.

3. The **period of use**

This is calculated from the date on which the driver took over the vehicle, up to the last day but one of use. The first day must always be calculated as a full day, and the last day is not included. In the formula, the duration is divided by the number of days of the year of calculation.

4. The **CO2 percentage**

The basic percentage for the calculation is 5.5 pct. A reference emission of 91 gr/km is used for vehicles with a diesel engine and 110 gr/km for vehicles with another type of engine. This reference emission is determined annually by a Royal Decree.

If the __emission is higher__ than the reference emission, the calculation percentage is increased by 0.1 % per CO2 gram, to a maximum of 18%.

If the __emission is lower__ than the reference emission, the calculation percentage is decreased by 0.1 % per CO2 gram, to a minimum of 4%.

If no CO2 data is available, a flat-rate emission value will be used:

- 195 g/km for vehicles with a diesel engine
- 205 g/km for vehicles with another type of engine

To conclude, here are some provisions:

- If the person receiving this benefit already contributes a part, this will be deducted from the calculated benefit as shown above.
- No distinction is made between options (ex-works) and accessories fitted by the dealer before the vehicle is put into use.
- The BIK is calculated according to the coefficient of the number of days used / number of days in the year, possibly reduced to a monthly amount. The BIK therefore changes monthly.

**DISCLAIMER**

No rights can be derived from the calculations and the calculation method described above, which are derived from the text of the Program Law of 29 March 2012. You can find the full text of the Program Law here.