What changes for companies
Under corporate income tax, the deductibility of a company car now depends on its year of order (purchase, lease or rental) and on its emissions. The percentage obtained is locked in for the entire period of use or contract.
| Year of order, lease or rental | Zero-emission car | Fossil-fuel car or plug-in hybrid |
|---|---|---|
| 1 July 2023 – 31 December 2025 | 100% | Declining cap: 75% (2025), 50% (2026), 25% (2027), 0% from 2028 |
| 2026 | 100% | 0% |
| 2027 | 95% | 0% |
| 2028 | 90% | 0% |
| 2029 | 82.5% | 0% |
| 2030 | 75% | 0% |
| 2031 onwards | 67.5% | 0% |
For companies, plug-in hybrids ordered from 2026 follow the same rules as fossil-fuel cars. The more favourable transitional regime for plug-in hybrids (up to 75% for acquisitions until 2027) only applies to self-employed people taxed under personal income tax. Light commercial vehicles (≤ 3.5 t) keep their own regime.
Sources (sources in French): Securex – Déductibilité fiscale des voitures de société : ce qui change au 1er janvier 2026 · BNP Paribas Fortis – Déductibilité fiscale des voitures de société : ce qui change en 2026 et après · OECCBB – Frais de voiture 2026
Other costs to factor in
- CO₂ solidarity contribution: for non-zero-emission cars ordered since 1 July 2023, the result of the formula is multiplied by 4 in 2026. Electric cars pay the minimum amount.
- Benefit in kind: the annual minimum is around €1,690 in 2026, whatever the engine type; electric cars benefit from the minimum CO₂ percentage of 4%.
- Home charging: employers can reimburse electricity at a flat rate per kWh capped at the quarterly CREG tariff, without creating an additional taxable benefit.
- Low-emission zones: in Brussels, Euro 5 diesels and Euro 2 petrol cars have been banned since 1 January 2026.
Sources (sources in French): Partena Professional – Cotisation CO2 au 1er janvier 2026 · KBC Autolease – Voitures de société en 2026 · Partena Professional – Tarif CREG : quatrième trimestre 2026 · Bruxelles Environnement – LEZ depuis le 1er janvier 2026
Our 4-step roadmap
- Fleet scan: analysis of the current fleet, mileage, usage profiles and contract end dates.
- Zero-emission car policy: budgets per category, shortlist of electric models, mobility budget options.
- Charging plan: home, work and public; installation, charge cards and reimbursement at the CREG tariff.
- Drive and report: driver onboarding, energy and CO₂ reporting, continuous optimisation.
Timing matters: a zero-emission car ordered in 2026 keeps 100% deductibility for its entire lifetime, against 95% if ordered in 2027. We help you plan orders and contract renewals accordingly.
General information updated in October 2026. It does not replace the advice of your accountant or tax adviser.