Company car taxation 2023-2031 (BE)

The future is green. That is the reasoning behind the 'Fiscal Policy 2026' bill.  The law is a package of measures in favour of electric company cars, charging infrastructure and a better mobility budget.

Zero-emission vehicles

Deductibility

• Zero emission vehicles ordered before 1 January 2027 remain 100% tax deductible.
• For vehicles ordered after that date, the deductibility will gradually decrease to 67.5% in 2031.

CO2 contribution

• For Zero Emission Vehicles purchased before 1 July 2023, the monthly CO2 contribution is €20,83. This amount is not indexed and will be reviewed annually.
• ZEVs purchased after 1 July 2023 are subject to the minimum CO2 contribution until 2025. From 2025 onwards, the contribution will gradually increase to €31.15 per month in 2028.

Non-ZEVs

For non-ZEVs there are 3 periods: before 1 July 2023, 1 July 2023 to the end of 2025, from 2026 onwards.

Deductibility

• Non-ZEVs ordered before 1 July 2023 are subject to the current deductibility formula.
• For non-ZEVs purchased between 1 July 2023 and 31 December 2025, the phase-out rule applies. The maximum deductibility will be reduced by 25% each year to reach 0% in 2028.
• Non-ZEVs ordered from 1 January 2026 will no longer be tax deductible.

CO2 contribution

• Non-ZEVs purchased before 1 July 2023 remain subject to the current rules. The minimum contribution is €20.83 per month (revised annually).
• From 1 July 2023, the CO2 contribution will be multiplied annually by a higher factor. The minimum contribution will be € 31.15 per month in 2028.
• Multiplying by factors will also be applied from 1 January 2026.

For plug-in hybrids, the tax deductibility is still 50% if they are ordered after 1 January 2023. Electricity costs are not included. PHEVs follow the rules of non-ZEVs.

Charging infrastructure for private individuals

Charging stations are tax deductible for private individuals if they meet the following criteria:

• Tax break on the investment (purchase, installation and inspection)
• Intellingent charging station (control of charging time and power)
• Only green electricity
• Maximum € 1,500 per charging station and per taxpayer
• Tax reduction decreases from 45% in 2021 to 15% in 2024.

Charging infrastructure for companies

Companies are eligible for an increased cost deduction in the following situation:

• Depreciation of new charging stations on publicly accessible car parks
• Publicly accessible charging station, during company opening and/or closing hours
• Check location and availability after registering with FPS Finance or via eafo.eu
• Intellingent station
• 200% deductible until 31 December 2023 and then still 150% until 31 August 2024
• Depreciation must be linear over 5 years

(Bron: Fleet.be)