The calculation for new cars
Zero-emission cars (electric)
For all new vehicles ordered in 2025, the CO₂ contribution formula will include a predetermined factor (increase).
This factor depends on the date the vehicles are ordered.
Non-zero-emission cars (fuel & hybrid)
For non-zero-emission cars that are ordered between 1 January 2022 and 30 June 2023, the minimum CO₂ contribution will remain the same until 2031.
FAQ
The CO₂ fee is calculated based on the amount of CO₂ your car emits (WLTP or NEDC 2.0, whichever you prefer if both are provided on the certificate of conformity) and the type of fuel your car uses.
The contribution is indexed on the 1st of January each year. The calculation of the fee is also multiplied by the index percentage of that year (53.59% for 2024).
Below, you can find the formulae for the 2024 calculation:
- Diesel & plug-in hybrid Diesel: [(CO₂ g/km x 9 EUR) – 600] / 12 x 1.5359 x 2,25
- Petrol, hybrid & plug-in hybrid petrol: [(CO₂ g/km x 9 EUR) – 768] / 12 x 1.5359 x 2,25
- CNG/LPG: [(CO₂ g/km x 9 EUR) – 990] / 12 x 1.5359 x 2,25 (for LPG, use the CO₂ value of the petrol vehicle before the conversion).
For electric and hydrogen vehicles, you pay the minimum contribution. That contribution is set at €31. 99/month in 2024.
The amount of CO₂ emission is stated in your car’s European Certificate of Conformity. Either with the WLTP value, the NEDC value, or both.
If your European Certificate of Conformity only mentions a WLTP value, you should use that.
If there are both NEDC 2.0 and WLTP values, you can choose which one you use.
For electric and other non-emission vehicles, you need to pay a minimum CO₂ contribution. This is set for 2024 at €31.99/month.
No, the CO₂ contribution does not apply to business managers or self-employed workers.
The CO₂ contribution is not a tax, but a social security contribution (RSZ).
Disclaimer
This information is brought to you by Alphabet, which relies on its experience as an operational leasing company. Alphabet aims to present this information as accurately and completely as possible, without being able to offer any guarantees. The provided information is but a general guideline and cannot be regarded as professional, financial, fiscal or legal advice. Alphabet cannot be held liable for any damage resulting from decisions made based on this information. The CO₂ value isn’t set until the leasing vehicle is registered.
Because of the new WLTP testing procedure, which takes options into account and applies stricter testing requirements, the CO₂ value can vary. Any alterations of the CO₂ value can have an impact on, for instance, the leasing rate, tax deductibility, CO₂ contribution and the benefit in kind. Alphabet cannot be held liable for any damage, loss or cost caused by the altered CO₂ value, changed fuel prices or modified (fiscal) legislation.