The company car, which has long been targeted, remains an easy prey to increase the tax burden. so will the SG&A amount (Benefit All Nature) from 1 January 2022 will rise sharply – on average by about 10 to 15% – as a result of new reference values for CO2 emissions. In 2021 it was 102 g/km for petrol, CNG and LPG cars and 84 g/km for diesels. For 2022, the new values are 91 g/km for petrol, CNG and LPG commercial vehicles and 75 g/km for diesel cars. The minimum amount (also for electric vehicles) has not yet been determined. But as that is related to inflation, it is likely to be close to 1,400 euros per year in 2022, compared to 1,370 in 2021. The age coefficient is not evolving, still decreasing 0.6 per year (1 – 0 .94 – 0.88 – and so on).
The formulas
Here are the two formulas to calculate the SG&A amount:
List price x [5,5 + ((CO2-uitstoot van de wagen – CO2-referentiewaarde) x 0,1)] % x 6/7 x age coefficient of the car
For electric vehicles, the following formula applies:
List price x 4.4 % x 6/7 x age coefficient of the car
The CO2 value that you must use can be found on the European certificate of conformity; if both a NEDC and a WLTP number are listed, the (more favorable) NEDC value may be used.
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