Update – New rules regarding the lump-sum value for PC, laptop, smartphone, tablet & internet put at the disposal via the employer – Royal decree enacted


In our Newsflash of 26 October 2017, we already made reference to new upcoming lump sum values. These anticipated changes have now been introduced by the Royal Decree of 2 November 2017, which was published in the Official Gazette on 13 November 2017.

As from 1 January 2018, the following lump-sum valuations will be applicable for both personal income taxes and social security contributions:

Until 31/12/2017
As from 01/01/2018


PC or laptop €15 per month


€6 per month
Tablet, GSM or smartphone Actual value


€3 per month
Free internet €5 per month


€5 per month (per internet subscription, fix and/or mobile regardless the number of devices)
PC or laptop and internet at home €20 per month


€11 per month
Phone subscription (GSM not included) Actual value


€4 per month
Phone + internet subscription (smartphone not included) Actual value


€9 per month
GSM (device + phone subscription) Actual value


€7 per month
Smartphone (device + phone subscription) Actual value


€12 per month

The amount of EUR 6 (PC or laptop) and EUR 3 (Tablet, GSM or smartphone) are applicable per device.