How is the BIV calculated?
For a private car that is not leased, the Flemish BIV takes the vehicle's environmental characteristics and age into account. For a car first registered from 2021 (WLTP):
BIV = [((CO2 × f × q) / 246)⁶ × 4,500 + c] × LC
- CO2: CO2 emissions on the registration certificate, in g/km. For a plug-in hybrid, the certificate's weighted value.
- f: 1, or 0,88 for an LPG car.
- q: 1,245 for a registration in 2026; it increases by 0.035 every year.
- c: air-quality component, by fuel and euronorm (table below).
- LC: age correction, from 100% for a new car to 10% from 9 years.
For a car first registered before 2021 (NEDC), the formula is [((CO2 × f + x) / 246)⁶ × 4,500 + c] × LC, with x = 63,0 in 2026. The BIV is always between 58,16 € and 14 539,31 €.
Air-quality component (c)
The c component mainly penalises diesels and older euronorms. The euronorm is on the registration certificate and on the Car-Pass.
| Euronorm | Petrol | Diesel |
|---|---|---|
| Euro 6 | 28,54 € | 628,89 € |
| Euro 5 | 28,54 € | 636,20 € |
| Euro 4 with particulate filter | – | 636,20 € |
| Euro 4 | 31,76 € | 646,88 € |
| Euro 3 with particulate filter | – | 646,88 € |
| Euro 3 | 132,21 € | 683,30 € |
| Euro 2 | 210,92 € | 862,26 € |
| Euro 1 | 705,35 € | 1 163,40 € |
| Euro 0 | 1 577,21 € | 3 965,46 € |
Examples for a new car
A few examples calculated with the 2026-2027 formula for a car registered new this year, with the annual road tax too. The values are illustrative: use those from your registration certificate in the calculator above.
| Vehicle | CO2 (g/km) | hp | BIV | Annual tax |
|---|---|---|---|---|
| Petrol city car | 121 | 6 | 266 € | 149 € |
| Petrol compact SUV | 132 | 8 | 429 € | 250 € |
| Hybrid | 100 | 10 | 104 € | 304 € |
| Petrol plug-in hybrid | 30 | 8 | 58 € | 154 € |
| Large diesel SUV | 165 | 11 | 2 155 € | 672 € |
| Electric SUV | 0 | 4 | 62 € | 107 € |
Used cars
The BIV is due again every time a car is registered to a new owner. The age correction LC then reduces it a lot: -10% a year, down to 10% of the amount from 9 years, never below 58,16 €.
| Vehicle age | LC | BIV |
|---|---|---|
| New | 100 % | 429 € |
| 1 year | 90 % | 386 € |
| 2 years | 80 % | 343 € |
| 3 years | 70 % | 300 € |
| 4 years | 60 % | 257 € |
| 5 years | 50 % | 214 € |
A car over 30 years old (classic) pays a flat 58,16 €.
Electric, hybrid and LPG cars
- Fully electric or hydrogen car registered from 1 January 2026: flat 61,50 €. Those registered earlier remain exempt.
- Plug-in hybrid: taxed like a car of its fuel, with the certificate's weighted CO2, which is often very low, so the BIV is low.
- LPG car: factor f of 0,88, which lowers the CO2 part of the formula.
Leased cars
A leased car pays a flat BIV by engine power (fiscal horsepower or kW, whichever is higher), reduced by age. The calculator applies it when you tick the leasing option.
Rates valid from 1 July 2026 to 30 June 2027, indexed every 1 July. Estimated, unofficial amounts.