New rules announced regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer


Recently, the Minister of Finance announced new rules for valuation of certain benefits in kind (pc, laptop, smartphone, tablet and internet) and this as from 1 January 2018. As a result, the personal income taxes & social security rules are simplified & aligned and (lump-sum) values are reduced to be more realistic.

If an employer provides a pc, laptop, smartphone, tablet and/or internet connection to his employees which they may use for private purposes, a taxable benefit in kind in the hands of the employee exists. Social security contributions are due as well. However, the value of the benefit on which taxes and social security contributions should be calculated can differ from a personal income tax or a social security perspective. Next to that, the existing rules didn’t catch up with new technologies such as tablets & smartphones.

As from 1 January 2018, the rules will be modernized with new, more realistic, lump-sum values. Moreover, the values will be applicable for both personal income taxes & social security contributions.


Until 31/12/2017
As from 01/01/2018
PC and/or laptop
EUR 15 per month EUR 6 per month
Tablet, GSM and smartphone
Actual value EUR 3 per month
Free internet
EUR 5 per month EUR 60 per year (€5 per month for fixed and/or mobile internet, regardless of the number of internet connections and regardless of the number of devices)
Phone subscription
Actual value EUR 4 per month