With the ongoing greening of the Belgian car fleet, the tax rules surrounding company cars continue to evolve. Starting in 2025, there are important changes that companies should not miss. In this article, we provide an overview of the main areas of concern, from tax deductibility to charging station infrastructure.
What is meant by a company car?
The term "commercial vehicle" refers to passenger cars, dual-use cars and minibuses. These vehicles fall under specific tax game rules that depend on carbon emissions and the type of drive train.
Deductibility of car expenses: the key points
The tax deductibility of car expenses is calculated using the following formula:
120% - (0.5% x fuel coefficient x number of grams of CO₂/km).
Fuel coefficients:
- Diesel: 1,00
- Gasoline (including hybrid): 0,95
- Natural gas: 0,90
The deduction percentage can never exceed 100%. From 2024, the minimum deduction percentage of 40% will disappear for vehicles with CO₂ emissions higher than 200 grams.
Gasoline and diesel cars
For combustion engine vehicles ordered after June 30, 2023, the tax deductibility will be phased out starting in tax year 2026:
- AJ 2026: 75%
- AJ 2027: 50%
- AJ 2028: 25%
- AJ 2029: 0%
Hybrid cars
Hybrid cars ordered after June 30, 2023 are also subject to an extinguishable deduction:
- AJ 2026: 75%
- AJ 2027: 50%
- AJ 2028: 25%
- AJ 2029: 0%
Electric cars
Electric vehicles remain a fiscally attractive choice. For electric cars ordered in 2025, there is a deduction of 100% throughout its useful life. Starting in 2027, the percentage will be phased out, depending on the purchase date:
- 2027: 95%
- 2028: 90%
- 2029: 82.5%
- 2030: 75%
- As of 2031: 67.5%
Tax incentives for charging station infrastructure
Although the increased deduction of 150% for investments in public charging stations expired on Aug. 31, 2024, small businesses can still count on an investment deduction of 10% for charging station infrastructure on their company site.
Reimbursement of loading charges to employees
- Exemption benefit all nature: The granting of a charge card or reimbursement of home charging fees does not count as an additional benefit.
- Smart charging stations required: Reimbursement of charging costs can only be made for power consumed through a smart charging station with a communication system.
Administrative simplification with split-billing
Split-billing offers an efficient solution whereby loading charges are billed directly to the employer. This ensures transparency and less administrative burden.
Temporary flat rates until 2025
It is allowed to use a fixed amount per kWh (max. the CREG rate) until December 31, 2025. From 2026, the actual electricity tariff must be used again.
Deadlines and concerns
- Obligations for electric vehicles and hybrid cars: Ensure that vehicles and charging facilities meet the new standards in a timely manner.
- Optimizing your fleet: Consider investing in electric driving to keep tax benefits.
Conclusion: ready for 2025?
The tax game rules for company cars remain complex, but with the right choices, you can optimize costs and capitalize on greening the fleet. Whether choosing your next company car, implementing charging infrastructure or managing charging costs, preparation is key.
Do you have questions about how to optimize your fleet or apply the new rules correctly? Contact your Titeca expert for personalized advice. Together, we will ensure that you are fully prepared for the fiscal challenges of 2025!
