Tesla Model 3 ordered in 2026, company
Deductibility (first year)
100.0%
- Energy regime
- Same rate for energy
- Tax saving per €10,000 of expenses
- €2,000
Free calculator · Company car · 2026
Car expense tax deductibility calculator
Since the 2021 reform, deductibility depends first on the order date: CO2 table before July 2023, gradual phase-out afterwards, 0% for a combustion car ordered from 2026. Electric cars stay at 100% up to orders placed in 2026.
Your parameters
Examples:
Date of the order form, rental or lease contract.
years
Result
Deductibility (first year)
100.0%
- Energy regime
- Same rate for energy
- Tax saving per €10,000 of expenses
- €2,000
Calculate the full true cost
The full calculation turns the deductibility rate into an actual tax saving on every item, year after year.
Worked examples 2026
Calculated by the same engine as the full true cost calculation, never estimated by an AI.
BMW X1 sDrive18i (143 g) ordered in 2024, company, 4 years
Deductibility (first year)
50.0%
- Average over the period
- 18.8%
- Energy regime
- Same rate for energy
- CO2 retained
- 143 g/km
Golf eHybrid (29 g PHEV) ordered in 2026, self-employed
Deductibility (first year)
100.0%
- Fuel / electricity (first year)
- 0.0%
- Electricity (average)
- 100.0%
- Energy regime
- Self-employed person’s PHEV: separate rates for electricity and fuel
How it is calculated
Ordered before 01/07/2023: CO2 table (100% ≤ 50 g, 95% ≤ 75 g, 90% ≤ 100 g, 80% ≤ 125 g, 75% ≤ 150 g, 70% ≤ 175 g, 60% ≤ 200 g, 50% above) Combustion / PHEV ordered from 01/07/2023 to 31/12/2025: 75% (2025) → 50% (2026) → 25% (2027) → 0% (2028) Combustion / PHEV ordered since 01/01/2026: 0% · electric: 100% (ordered before 2027), 95% (2027), 90% (2028), 82.5% (2029), 75% (2030), 67.5% afterwards Self-employed, PHEV ordered since 01/07/2023: 120% − 0.5% × CO2, capped (art. 66, § 1/1 CIR 92)
The Act of 25 November 2021 organises the exit from CO2-emitting vehicles: those ordered between 1 July 2023 and 31 December 2025 see their deductibility melt from 75% to 0% over four income years; those ordered since 1 January 2026 are no longer deductible at all. Vehicles ordered before July 2023 keep the historical CO2 table.
Zero-emission vehicles remain 100% deductible if ordered before 2027, then at a rate fixed once and for all by the order year. For a self-employed natural person, the Act of 18 December 2025 creates a specific regime for plug-in hybrids ordered since July 2023, with separate rates for electricity and fuel.
The calculator produces the rate year by year; the TCO applies the average of these rates to the charges (depreciation, maintenance, insurance, taxes, rentals) in its tax saving.
Frequently asked questions
Is a petrol car ordered in 2026 still deductible?
No. For a company as for a self-employed person, the expenses of a CO2-emitting vehicle ordered since 1 January 2026 are deductible at 0%, except loan interest and the fuel costs of a self-employed person’s PHEV under their own regime.
Until when is an electric car 100% deductible?
For any order placed before 1 January 2027. Afterwards, the rate depends on the order year: 95% in 2027, 90% in 2028, 82.5% in 2029, 75% in 2030 and 67.5% from 2031, and stays fixed for the whole holding period.
What is the phase-out for combustion cars ordered in 2024-2025?
Their deductibility falls every income year: 75% in 2025, 50% in 2026, 25% in 2027 and 0% from 2028, whatever their CO2 emissions.
Is a self-employed person treated like a company?
Almost: the same basic rules, but the business share applies first, and plug-in hybrids ordered since July 2023 benefit from a specific personal income tax regime (formula 120% − 0.5% × CO2, electricity at 100%) that does not apply to corporate income tax.
Going further
deductibility · company
Company car deductibility in 2026: the phase-out that changes everything
Ordered before or after July 2023? The phase-out cuts deductibility to 50% in 2026, 25% in 2027 and 0% in 2028. The impact on your TCO, in figures.
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Electric company car: why you should order before 31 December 2026
Ordered in 2026, an electric car stays 100% deductible for life. In 2027 it will be 95%, then less. What you really gain, with figures, and the real gap with a combustion car.
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Electric cars for the self-employed: the real tax benefits in 2026
Personal income tax deduction at the marginal rate, VAT capped at 50%, minimal registration and road tax: what an electric car really brings a self-employed person working without a company.
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