CO₂ contribution calculator
Calculate your CO₂ contribution for 2024
Can your employees use their company cars privately? Then you need to pay a monthly solidarity contribution for each car – the CO₂ fee.
Want to calculate your CO₂ fee for 2024 yourself? Give our calculator a go!
How is the contribution calculated?
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 calculation for new cars
For every new car ordered in 2023, the formula of the CO₂ contribution will be multiplied by another predetermined number. This number is determined based on the date the cars were ordered on. Here’s a quick overview:
For zero-emission cars (0g of CO₂ emissions) that are ordered from 1 July 2023 on, the minimum CO₂ contribution will increase steadily from 2025 until 2031. The minimum contribution will not surpass €31.15 (not indexed).
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.
For non-zero-emission cars that are ordered after 1 July 2023, the minimum CO₂ contribution will increase steadily from 2025 until 2031. The minimum contribution will not surpass €31.15 (not indexed), but will also be multiplied by a factor of 2.25 (2023), which will increase to 5.5 (2031).
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.
FAQ
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 doesn’t apply to business managers with a self-employed status or self-employed workers in general.
The CO₂ contribution is not a tax, but a social security contribution (RSZ).