Anyone who orders a passenger car with an internal combustion engine on or after January 1, 2026, will no longer be able to claim the cost as a tax deduction. The tax rules for light trucks, however, remain unchanged.
However, that favorable tax treatment comes with a number of important notes whenever the car is private is used. Here’s a summary of the key rules: When is a vehicle considered a light truck? What deduction percentage can you apply? How do you calculate the benefit in kind, and how much does the CO₂ surcharge cost you as an employer?
01 When is a vehicle considered a light truck?
A light truck is a vehicle that has been modified or converted for the transportation of goods, with a maximum authorized mass (MTM) not exceeding 3,500 kg. Think of the classic delivery van, but also pickups, converted station wagons, SUVs, or minivans.
For vehicles with both a passenger compartment and an enclosed cargo area (such as a double-cab pickup truck or a converted SUV), the tax authorities impose strict technical requirements:
- •Length of the cargo area: Measured 20 cm above the cargo floor, the cargo area is at least 50% of the wheelbase.
- •Partition wall: The passenger compartment and cargo area are separated by a fixed, non-removable wall or partition made of a solid material, with a height of at least 20 cm.
- •Loading platform: The cargo area has a fixed or permanently attached horizontal loading floor.
- •No extra seats: There are no anchor points in the cargo area for additional benches, seats, or seat belts.
02 Tax Deductibility of Expenses
Corporate Income Tax: 100% is deductible
The limited deductibility based on CO₂ emissions applies only to passenger cars, dual-use vehicles, and minibuses. A true light truck is excluded from this. Consequently, the costs are 100% deductible as a business expense, for the entire useful life of the vehicle, regardless of the type of fuel or emissions. This also applies to fuel costs.
The contrast with a passenger car is stark: a passenger car with an internal combustion engine ordered on or after January 1, 2026, is no longer tax deductible.
P.S.: Tax-deductible up to 100%
For passenger cars, the VAT deduction is limited to a maximum of 50%. That limitation does not apply to light trucks. The VAT is deductible based on business use:
- •For professional use only: 100% VAT deduction.
- •Mixed-use: You determine the deduction percentage based on a complete travel log, or you apply the general flat rate of 85% .
- •Primarily for personal use: If you do not use the vehicle primarily for the transport of goods, the tax authorities may reject the 85% flat-rate deduction, and the deduction will revert to 35%.
Increased Investment Tax Credit for Electric Light Trucks
Are you choosing a zero-emission (electric) light truck? If so, in addition to the standard depreciation allowances, you’ll benefit from the Increased thematic investment deduction of 40%. This applies to zero-emission freight vehicles purchased new on or after January 1, 2025.
The requirements are strict:
- •The vehicle is exclusively for professional purposes used;
- •You purchase the vehicle or enter into a finance lease for it, so that it is capitalized on your balance sheet (operating leases or rentals are not eligible);
- •You have a certificate from the government.
03 Benefits in Kind: Actual Costs Instead of a Flat Rate
Can an employee or manager also use the light truck for personal purposes? If so, this results in a taxable benefit in kind (VAA). The well-known flat-rate plan For passenger cars, it is irrelevant on light trucks.
The VAA is determined based on the actual value based on the benefit to the user. In practice, you start with the vehicle’s actual annual costs to the company: depreciation or lease payments, insurance, taxes, maintenance, and fuel. You then multiply that total cost by the percentage of private mileage.
View an example▾
A light truck with a purchase price of €27,850 (including VAT) is depreciated over five years. The user drives 30,000 km per year, of which 35% is for personal use.
€5,570
€3,360
€8,930
€3,126 per year
Please note: commuting is considered by the VAA to be private use. A correct and comprehensive mileage log is therefore recommended. For each trip, make a note of:
- •the date;
- •the odometer reading at departure and arrival;
- •the departure point and the destination;
- •the purpose of the trip.
04 The Employer's CO₂ Contribution
As an employer, do you provide an employee with a light truck for purposes other than strictly business-related ones? If so, you are required to pay a monthly CO₂ Solidarity Contribution payable to the RSZ. This contribution applies only to employees: if you provide the car to a company executive, it is not due.
How is the CO₂ contribution calculated?
The fee is calculated in the same way as for passenger cars, based on CO₂ emissions (g/km) and fuel type:
For 2026, the index coefficient is 1,6291. There is also a minimum fee, to which the multiplier is not applied. Electric vehicles always pay the minimum.
Since when has this calculation method been in effect?
The multiplier has been in effect since July 1, 2023 for vehicles with CO₂ emissions that were ordered, rented, or leased on or after that date. The date the order form or lease agreement was signed is the determining factor, not the date of delivery. The multiplier increases each year:
| Period | Multiplier |
|---|---|
| July 1, 2023 – December 31, 2024 | 2,25 |
| 2025 | 2,75 |
| 2026 | 4,00 |
| Effective January 1, 2027 | 5,50 |
For vehicles ordered before July 1, 2023, the old formula—without the multiplier—will continue to apply.
View an example▾
We compare a light truck with a diesel engine (139 g CO₂/km) to a plug-in hybrid version (43 g CO₂/km), both provided for personal use. We examine the monthly premium in 2026 and 2027.
| Vehicle | CO₂ emissions | 2026 (× 4) | 2027 (× 5,5) |
|---|---|---|---|
| Diesel | 139 g/km | €354 | ± €485 |
| Plug-in hybrid | 43 g/km | €42.34 (minimum) | ± €50 (minimum) |
So in 2026, you'll pay about €4,250 per year, compared to €508 for the plug-in hybrid. By 2027, that figure will rise to well over €5,800 per year for the diesel, compared to about €600 per year for the plug-in hybrid.
For plug-in hybrids, the formula results in a negative amount, so only the minimum contribution is due. The same minimum rate applies to electric cars.
The multiplier depends on the calendar year in which the contribution is due, not based on the year of registration. A diesel light truck registered in 2026 will therefore also pay the higher fee of approximately €485 per month starting January 1, 2027. The amounts for 2027 are estimates: the index coefficient for 2027 will not be determined until the end of 2026.
Conclusion
A light truck remains tax-advantageous, even with an internal combustion engine: 100% deductible for corporate income tax purposes and up to 100% in VAT deductions. Those who choose an electric vehicle also benefit from the increased investment deduction of 40%. But the favorable tax treatment hinges on three factors:
- •appropriate technical qualifications;
- •a vehicle that suits your business;
- •Accurate trip records.
Is the employee allowed to use the vehicle for personal purposes as well? If so, check in advance what the associated CO₂ emissions will be. A thorough analysis of the Total Cost of Ownership (TCO) is hereby designated.