These answers provide general information, based on the rules known in October 2026 and on official or specialist sources. They are not personalised tax, social or legal advice: check your situation with your accountant or payroll provider.
Company car taxation
Is an electric company car ordered in 2026 100% deductible?
Yes, for companies. A zero-emission car (electric or hydrogen) bought, leased or rented in 2026 remains 100% deductible, and that percentage is locked in for its entire period of use.
For later orders the rate decreases: 95% in 2027, 90% in 2028, 82.5% in 2029, 75% in 2030 and 67.5% from 2031.
Find out more: Electrification and 2026 deductibility →
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
Are fossil-fuel cars and plug-in hybrids still deductible?
For a company, a fossil-fuel car or plug-in hybrid bought, leased or rented from 1 January 2026 is no longer deductible.
Non-zero-emission cars ordered between 1 July 2023 and 31 December 2025 follow a declining cap: 75% in 2025, 50% in 2026, 25% in 2027 and 0% from 2028.
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.
Find out more: Electrification and 2026 deductibility →
Sources (sources in French): Securex – Déductibilité fiscale des voitures de société : ce qui change au 1er janvier 2026 · OECCBB – Frais de voiture 2026
Which date counts: order or delivery?
The year of acquisition, lease or rental determines the percentage, in practice the date of the order form or of the contract signature. A fossil-fuel car ordered in 2025 and delivered in 2026 therefore in principle falls under the 2025 regime.
Keep the dated order form: it is your proof in case of an inspection.
Find out more: Planning your orders: our roadmap →
Sources (sources in French): BNP Paribas Fortis – Déductibilité fiscale des voitures de société : ce qui change en 2026 et après · Ayvens – Fiscalité des voitures de société
Are vans affected?
No. Light commercial vehicles (vans up to 3.5 tonnes) keep their own regime and in principle remain deductible, provided they qualify as light commercial vehicles for tax purposes.
Find out more: Fleet management →
Sources (sources in French): Ayvens – Fiscalité des voitures de société
Social charges and benefits
What is the CO₂ solidarity contribution?
It is a monthly contribution the employer pays to the National Social Security Office (NSSO) when a company vehicle is made available to an employee for private use or commuting. It depends on CO₂ emissions and fuel type, and is indexed every year.
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, without this coefficient.
Find out more: Other costs to factor in →
Sources (sources in French): Securex – Cotisation de solidarité 2026 · Partena Professional – Cotisation CO2 au 1er janvier 2026
How is the benefit in kind calculated in 2026?
The benefit in kind reflects the private use of the company car. It is calculated as: catalogue value × age coefficient × 6/7 × CO₂ percentage.
The CO₂ percentage starts at 5.5% and varies with emissions, with a minimum of 4% (applied to electric cars) and a maximum of 18%. The annual minimum is around €1,690 in 2026.
Find out more: Mobility budget: the alternative to a company car →
Sources (sources in French): KBC Autolease – Voitures de société en 2026 · Ayvens – Fiscalité des voitures de société
Home charging
How do you reimburse home charging of a company car?
The employer can reimburse electricity either at actual cost or at a fixed amount per kWh. That amount may not exceed the CREG tariff for the Region where the employee lives, for the quarter concerned. This flat-rate scheme has become permanent.
The employer may also apply the lowest of the three Regions’ tariffs to all employees; that choice then applies for the whole calendar year. In Q3 2026, the lowest tariff was 32.22 cents per kWh.
As tariffs are reviewed every quarter, check the current amount on the CREG website.
Find out more: Framing charging in your car policy →
Sources (sources in French): Partena Professional – Tarif CREG : quatrième trimestre 2026 · OECCBB – Tarifs CREG du 3e trimestre 2026 · CREG
Does this reimbursement create an additional taxable benefit?
No, provided the reimbursement does not exceed the applicable CREG tariff and is properly documented (charger readings, consumption calculations). The employee is then only taxed on the car’s benefit in kind. Keep the supporting documents for seven years.
Find out more: Framing charging in your car policy →
Sources (sources in French): OECCBB – Tarifs CREG du 3e trimestre 2026 · Partena Professional – Tarif CREG : quatrième trimestre 2026
Mobility and regulations
Is the mobility budget becoming mandatory?
It is planned. Under the Federal Government’s draft, employers with at least 50 employees will have to offer the mobility budget to employees entitled to a company car from 1 January 2027, and employers with 15 to 49 employees from 1 January 2028. Employers with fewer than 15 employees would be exempt.
The texts had not yet been formally adopted when this page was last updated.
Find out more: Mobility budget: getting ready for 2027 →
Sources (sources in French): Partena Professional – Budget mobilité obligatoire 2027 · Securex – Budget mobilité obligatoire à partir de 2027
Which vehicles are banned from the Brussels low-emission zone?
Since 1 January 2026, Euro 5 diesel and Euro 2 petrol vehicles (cars, vans, buses, lorries, motorcycles) can no longer drive in the LEZ of the Brussels-Capital Region. After a first warning, a €350 fine may be imposed.
You can check a vehicle on the official website lez.brussels. Other cities, such as Antwerp and Ghent, have their own rules.
Find out more: Electrifying your fleet →
Sources (sources in French): Bruxelles Environnement – LEZ depuis le 1er janvier 2026 · Bruxelles Environnement – LEZ : avertissements et amendes · lez.brussels
Fleet Contacts
What is the difference between TCO and TCU?
TCO (Total Cost of Ownership) is the total cost of owning a vehicle over its whole holding period: purchase or lease, financing, insurance, maintenance, tyres and taxation, minus the resale value.
TCU (Total Cost of Use) adds the costs of use: energy, tolls and parking, claims and management time. Fleet Contacts acts on all of these items.
Is Fleet Contacts an insurance or leasing broker?
No. Fleet Contacts is an independent audit and consultancy firm. We are neither an insurance intermediary nor a credit intermediary and we sell no contracts: we analyse, compare and recommend, and you sign directly with the suppliers of your choice.