comparison · plug-in hybrid · electric
Skoda Superb plug-in hybrid or Enyaq electric: which should your company choose?
Superb PHEV vs Enyaq 85: for a company, the EV costs €220 less a month despite costing €10,830 more to buy. Even for a private buyer it works out slightly cheaper. Figures over 4 years.
In short: for a company, the electric Skoda Enyaq 85 costs €220 a month less than the Skoda Superb plug-in hybrid, even though it is €10,830 more expensive to buy. The reason comes down to one figure: a plug-in hybrid ordered on or after 1 January 2026 is no longer deductible at all for a company. The Enyaq, ordered in 2026, is 100% deductible. For a private buyer, who deducts nothing, the gap shrinks: the Enyaq is only €25 a month cheaper.
The two versions compared#
| Skoda Superb 1.5 TSI iV (plug-in hybrid) | Skoda Enyaq 85 Selection (electric) | |
|---|---|---|
| List price | €47,350 | €58,180 |
| Power | 150 kW (204 hp) | 210 kW |
| CO2 (WLTP) | 26 g/km | 0 g/km |
| Deductibility for a company (2026 order) | 0% | 100% |
The true cost for your situation#
Total cost over 4 years, after tax, net of resale value:
| Profile | Superb plug-in hybrid | Enyaq 85 | Difference |
|---|---|---|---|
| SRL, company director's car | €49,724 (€1,036/month) | €39,153 (€816/month) | €220/month in favour of the Enyaq |
| SRL, employee's car (cost to the company) | €48,309 (€1,006/month) | €37,417 (€780/month) | €226/month in favour of the Enyaq |
| Self-employed, no company | €31,482 (€656/month) | €28,155 (€587/month) | €69/month in favour of the Enyaq |
| Private buyer | €50,250 (€1,047/month) | €49,040 (€1,022/month) | €25/month in favour of the Enyaq |
For a company director's car, the cost includes the tax the director pays on the benefit in kind (ATN). For an employee's car, it includes the CO2 solidarity contribution paid to the NSSO (ONSS): €508 a year for both cars, the statutory minimum in 2026.
For a self-employed person working without a company, the gap narrows considerably. The law of 18 December 2025 kept the deduction for plug-in hybrids ordered up to the end of 2029, but only under personal income tax. A hybrid emitting no more than 50 g of CO2/km and ordered in 2026 remains deductible up to 100%, just like an electric car: that is the case for the Superb, at 26 g. Two caveats: petrol is no longer deductible at all, only charging is; and the Superb remains more expensive to run and to register. The Enyaq therefore keeps an advantage of €69 a month.
Item by item#
Example of an SRL (private limited company), company director's car, over 4 years:
| Item | Superb plug-in hybrid | Enyaq 85 |
|---|---|---|
| Purchase | €47,350 | €58,180 |
| Estimated resale value after 4 years | − €21,607 | − €28,234 |
| Energy (petrol and charging) | €8,125 | €6,160 |
| Maintenance and tyres | €4,983 | €3,737 |
| Comprehensive insurance | €6,969 | €8,688 |
| Taxes (registration and road tax) | €4,431 | €508 |
| Disallowed expense linked to the benefit in kind (corporate income tax) | €541 | €598 |
| Company tax saving (recoverable VAT included) | − €4,109 | − €13,847 |
| Director's tax on the benefit in kind | €3,042 | €3,362 |
| Consolidated cost | €49,724 | €39,153 |
Amounts rounded to the nearest euro. VAT is included in the purchase price; the recoverable share (50% at most for a car) is included in the company's tax saving.
What tips the balance:
- Tax: the Enyaq saves the company €13,847 in tax, the Superb €4,109, which is nothing more than recovered VAT. This line alone wipes out the price gap after resale.
- Running costs: the Superb is more expensive to run. Energy and maintenance cost it around €3,200 more over 4 years.
- Regional taxes: in Brussels, the Superb pays €3,178 in registration tax (TMC, calculated on its 150 kW), against €79 for the Enyaq, then €313 a year in road tax, against €107.
Benefit in kind: no advantage for the electric car this time#
This is the surprising part. At 26 g of CO2/km, the Superb plug-in hybrid falls to the floor percentage for the benefit in kind (4%), just like an electric car. Its benefit in kind is therefore the statutory minimum: €1,690 a year in 2026. The Enyaq, being more expensive, averages €1,868 a year.
For an employee choosing from a car policy, the two cars cost almost the same in personal tax: a difference of around €80 a year, in favour of the Superb. It is the employer who pays the difference. The full calculation is in our 2026 benefit in kind guide.
Our verdict#
- For a company, ordering in 2026: the Enyaq, without hesitation. A plug-in hybrid ordered today no longer qualifies for any deduction, and that will remain the case for as long as it is held.
- For a self-employed person without a company: the Enyaq stays ahead, but the gap is much tighter than for a company (€69 a month). The Superb remains deductible up to 100%, but this advantage only applies to an order placed before 1 January 2027: ordered in 2027, it is only 95% deductible, then 65% in 2028.
- For a private buyer: the Enyaq edges ahead (€25 a month), thanks to its better resale value and lower taxes. The Superb plug-in hybrid remains competitive provided you charge it often: the more of your driving is done on battery power, the smaller the gap.
- For an Enyaq as a company car: order it before 31 December 2026 to lock in 100% deductibility for life. See why you should order before the end of the year.
Our assumptions#
- Use: 4 years, 20,000 km a year, cash purchase at list price with no discount (prices checked in September 2026), ordered in October 2026, Brussels, comprehensive insurance.
- Plug-in hybrid energy: 40% of kilometres in electric mode (17 kWh/100 km), 60% in combustion mode (6 l/100 km, petrol at €1.80/l). The WLTP figure of 1.2 l/100 km is not realistic for business use at 20,000 km a year.
- Charging: half at home (€0.30/kWh), half at public charging points (€0.65/kWh), rising by 3% a year.
- Tax: SRL at the 20% SME rate, 80% business use, director taxed at 45% on the benefit in kind. Self-employed person without a company taxed at 45%, 80% business use. Tax amounts calculated from the official Belgian rates, checked on 17 September 2026; personal income tax treatment of plug-in hybrids checked on 26 September 2026 (law of 18 December 2025, circular 2026/C/11).
- Resale value: estimated by our used-car valuation engine, which takes into account age, mileage, powertrain, body style, gearbox, brand and engine reliability, and is calibrated on more than 5,000 real used-car listings published in Belgium.
Tax rules change: check the legislation in force before making any decision.
Frequently asked questions
- Is a plug-in hybrid ordered in 2026 tax-deductible for a company?
- No. For a company, a car that emits CO2 and was ordered on or after 1 January 2026 is no longer deductible (0%), plug-in hybrids included. The company still recovers part of the VAT (50% at most), but cannot deduct depreciation, fuel, maintenance or insurance.
- Skoda Superb plug-in hybrid or Skoda Enyaq: which costs a company less?
- The electric Enyaq 85. For an SRL that keeps it for 4 years and 80,000 km, its consolidated cost is €816 a month, against €1,036 for the Superb 1.5 TSI iV plug-in hybrid: a gap of around €10,600 over 4 years, even though the Enyaq is €10,830 more expensive at list price.
- Is the benefit in kind on a Superb plug-in hybrid higher than on an Enyaq?
- No, it is actually slightly lower. At 26 g of CO2/km, the Superb plug-in hybrid falls to the floor percentage of 4%, just like an electric car: its benefit in kind is the statutory minimum of €1,690 a year in 2026. The Enyaq 85, being more expensive, averages €1,868 a year. For the driver, the difference is around €80 of tax a year.
- What about a self-employed person working without a company?
- The Enyaq stays ahead, but the gap narrows: €656 a month for the Superb plug-in hybrid against €587 for the Enyaq 85, over 4 years with 80% business use. Unlike a company, a self-employed person taxed as an individual can still deduct a plug-in hybrid ordered in 2026: up to 100% if it emits no more than 50 g of CO2/km, as the Superb does (26 g). Only fuel is no longer deductible; charging is 100% deductible.
- For a private buyer, is a Superb plug-in hybrid or an Enyaq the better choice?
- Over 4 years and 80,000 km, the Enyaq 85 works out slightly cheaper for a private buyer: €1,022 a month against €1,047 for the Superb plug-in hybrid, despite costing €10,830 more to buy. It makes up the difference through a better estimated resale value (€28,234 against €21,607) and a much lower registration tax in Brussels (€79 against €3,178). The gap remains small and depends heavily on the share of journeys driven in electric mode.