Taxation · BIK · 2026
Benefits in kind (BIK) 2026: complete scales for SRL/BV company directors
Housing, smartphone, internet, heating, electricity, domestic staff: all the 2026 BIK flat rates, how they are calculated and the levers to optimise them.
Updated on
By the Finances Indépendants editorial team
What is a benefit in kind?
A benefit in kind (BIK) is a non-cash benefit granted by a company to its director or an employee, on top of or instead of cash remuneration. Article 36 §2 of the Income Tax Code (ITC) sets the general rule; the Royal Decree of 18 February 2018 and its annual indexations set the flat rates.
For the company: the BIK remains deductible as a business expense (except for a combustion-engine car in 2026). For the director: the BIK is added to taxable remuneration and bears personal income tax at the marginal rate + social security contributions on the "salary" portion.
Housing BIK (property made available)
For a director to whom the company makes housing available, the annual BIK is calculated on the basis of the indexed cadastral income:
Company → director: indexed CI × 100/60 × 2
Company → employee: indexed CI × 100/60
Natural person: indexed CI × 100/60
2026 index ≈ 2.3000 (to be confirmed by FPS Finance)
The × 2 uplift for a director is a specific increase introduced to limit optimisation through property companies. For a home with a cadastral income of €2,000, the director's annual BIK therefore comes to around €14,500/year (before any personal contribution).
Smartphone, internet and PC BIK
For technology tools made available free of charge by the company, annual flat rates cover private use on a flat-rate basis:
Monthly flat rate
Annual flat rate
Smartphone (with subscription)
€6
€72
PC or laptop
€6
€72
Tablet
€3
€36
Landline phone
€4
€48
Internet connection (flat rate)
€5
€60
Heating and electricity BIK
When the company pays for the director's heating and/or electricity, an annual flat rate applies. The amount differs depending on whether the beneficiary is a director (higher flat rate) or another employee.
Director
Other beneficiary
Heating
€2,560/year
€1,150/year
Electricity
€1,280/year
€610/year
These flat rates cover the private portion. The company may continue to pay the full amount, but the director bears marginal personal income tax on the flat rate.
Domestic staff BIK
When the company pays for domestic staff for the director (cleaner, gardener, housekeeper), the BIK corresponds to the actual remuneration paid to the staff, with a minimum flat rate of around €6,160/year if the actual remuneration is lower.
Note: using service vouchers (titres-services) privately is not a BIK (it is a direct personal benefit for the director, not through the company).
Declaration and net calculation
All benefits in kind must be shown on the director's 281.20 tax form (or 281.10 for an employee). They are added to taxable remuneration and bear:
- Personal income tax at the director's marginal rate (up to ~53.75% including municipal surcharges).
- Social security contributions (~20.5%) on the portion treated as professional salary.
Sources
- Income Tax Code 1992, Article 36 §2 ITC, benefits in kind. View (new tab)(Official source, 2025)
- Belgian Official Gazette, Royal Decree of 18 February 2018 setting the BIK flat rates. View (new tab)(Official source, 2018-02-18)
- FPS Finance, 2025 circular, annual indexation of the BIK flat rates. View (new tab)(Official source, 2025)
BIK · 2026 flat rates
Three flat rates worth knowing by heart
- €6/month
Smartphone BIK (ITC art. 36 §2)
Royal Decree 18/02/2018 · 2026
- €2,560
Director's heating BIK / year
Royal Decree 18/02/2018 · 2026
- €1,280
Director's electricity BIK / year
Royal Decree 18/02/2018 · 2026
BIK FAQ
Frequently asked questions about benefits in kind
A BIK is a non-cash benefit granted by a company to its director or an employee, on top of cash remuneration. It is taxable under personal income tax at the beneficiary's marginal rate. The legislator has set flat rates for most common benefits, which makes valuing them simpler.
The BIK flat rate for a smartphone made available free of charge by the company is €6 per month (€72/year), including the subscription and calls. For a PC or a tablet, the flat rate is €6/month and €3/month respectively.
For housing made available by a company, the annual BIK = indexed cadastral income × 100/60 × 2. For a director who is a natural person, the multiplier is only × 100/60. The 2026 index is awaiting official confirmation (~2.3000).
For a director: €2,560/year for heating and €1,280/year for electricity. For other beneficiaries (employees): €1,150/year for heating and €610/year for electricity. These amounts may be indexed annually.
The BIK is included in the director's 281.20 tax form (or 281.10 for an employee). It is added to taxable salary and is subject to personal income tax at the beneficiary's marginal rate. The company also pays social security contributions on the BIK.
Yes. Any net personal contribution by the director towards the benefit (e.g. paying part of the rent for company housing) is deducted from the BIK flat rate. This strategy reduces marginal personal income tax without affecting deductibility for corporate income tax.
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