Belgian car tax rates 2026
The official tables applied by the AutoCalcul calculation engine: registration tax, road tax, benefit in kind, NSSO CO2 contribution and deductibility. These amounts are never estimated by AI: this page is generated directly from the calculation engine.
Company car benefit in kind — reference CO2 and minimum
Annual benefit in kind = list value × age factor × CO2 percentage × 6/7. CO2 percentage = 5.5% + (CO2 − reference CO2) × 0.1%, capped between 4% and 18%; 4% for a 100% electric vehicle. Age factor: −1% per 2-month period beyond the 12th month, floor 70%.
| Income year | Petrol / hybrid reference | Diesel reference | Annual minimum benefit in kind |
|---|---|---|---|
| 2023 | 82 g/km | 67 g/km | — |
| 2024 | 78 g/km | 65 g/km | — |
| 2025 | 71 g/km | 59 g/km | €1,650.00 |
| 2026 | 70 g/km | 58 g/km | €1,690.00 |
Deductibility of car expenses (corporate income tax)
Deductibility rate of car expenses by powertrain and order date.
| Situation | Deductible rate |
|---|---|
| Combustion / hybrid ordered from 01/07/2023 to 31/12/2025 — financial year 2025 | 75.0% |
| Combustion / hybrid ordered from 01/07/2023 to 31/12/2025 — financial year 2026 | 50.0% |
| Combustion / hybrid ordered from 01/07/2023 to 31/12/2025 — financial year 2027 | 25.0% |
| Combustion / hybrid ordered from 01/07/2023 to 31/12/2025 — financial year 2028 and following | 0.0% |
| Combustion / hybrid ordered from 01/01/2026 | 0.0% |
| Electric ordered in 2026 | 100.0% |
| Electric ordered in 2027 | 95.0% |
| Electric ordered in 2028 | 90.0% |
| Electric ordered in 2029 | 82.5% |
| Electric ordered in 2030 | 75.0% |
| Electric ordered in 2031 and later | 67.5% |
Vehicles ordered before 01/07/2023: former CO2 scale (from 100% to 50%). The rate of an electric vehicle is fixed for life according to its order year.
NSSO CO2 solidarity contribution (employer)
Monthly employer contribution per company car. Petrol / hybrid: [(CO2 × €9) − 768] / 12 × indexation; diesel: [(CO2 × €9) − 600] / 12 × indexation. Multiplied for vehicles ordered from 01/07/2023.
| Contribution year | Multiplier (ordered ≥ 01/07/2023) | Monthly minimum | Monthly minimum (ordered ≥ 01/07/2023) |
|---|---|---|---|
| 2025 | × 2.75 | €33.22 | €37.33 |
| 2026 | × 4 | €33.93 | €42.34 |
| 2027 | × 5.5 | indexed | indexed |
Electric vehicle: minimum contribution.
Registration tax (TMC) — Brussels-Capital
One-off tax paid at registration, based on engine power expressed in fiscal horsepower or in kilowatts — the higher of the two readings is due. Indexed rates, valid from 01/07/2026 to 30/06/2027.
| Engine power | Registration tax (new vehicle) | Leased vehicle |
|---|---|---|
| ≤ 8 fiscal hp or ≤ 70 kW | €78.88 | €61.50 |
| 9 to 10 fiscal hp or 71 to 85 kW | €157.76 | €123.00 |
| 11 fiscal hp or 86 to 100 kW | €634.89 | €495.00 |
| 12 to 14 fiscal hp or 101 to 110 kW | €1,112.01 | €867.00 |
| 15 fiscal hp or 111 to 120 kW | €1,589.14 | €1,239.00 |
| 16 to 17 fiscal hp or 121 to 155 kW | €3,178.28 | €2,478.00 |
| > 17 fiscal hp or > 155 kW | €6,357.85 | €4,957.00 |
| Electric | €78.88 | €61.50 |
Brussels has indexed its rates every 1 July since 2024. Indexation does not apply to vehicles registered by a leasing company, which stay on the non-indexed federal rates. An electric vehicle is not exempt: it pays the minimum tax.
Walloon registration tax — formula in force since 01/07/2025
Since 1 July 2025, Wallonia no longer taxes fiscal horsepower alone: the registration tax combines power in kW, CO2 emissions, the maximum authorised mass and the type of powertrain. The eco-malus is abolished — CO2 enters the calculation directly. Base amounts valid from 01/07/2026 to 30/06/2027.
| Engine power | Base amount (BA) |
|---|---|
| ≤ 8 fiscal hp or ≤ 70 kW | €64.01 |
| 9 to 10 fiscal hp or 71 to 85 kW | €128.02 |
| 11 fiscal hp or 86 to 100 kW | €515.20 |
| 12 to 14 fiscal hp or 101 to 110 kW | €902.37 |
| 15 fiscal hp or 111 to 120 kW | €1,289.55 |
| 16 to 17 fiscal hp or 121 to 155 kW | €2,579.10 |
| > 17 fiscal hp or > 155 kW | €5,159.25 |
Registration tax = BA × (CO2 / 136) × (MAM / 1838) × C, where C is 1 for a combustion engine, 0.8 for a hybrid and 0.01 to 0.26 for an electric vehicle depending on its power (CO2 / X = 1 for an electric vehicle). The base amount never falls below €61.50 and the tax due is between €50.00 and €9,000.00. X is 115 for emissions measured under NEDC.
Registration tax — reduction by vehicle age (Brussels and Wallonia)
Percentage of the “new” amount due depending on the vehicle’s age at (re-)registration. In Brussels the reduction applies to the rate, in Wallonia to the base amount of the formula.
| Vehicle age | Share of the rate due |
|---|---|
| Less than 1 year | 100.0% |
| 1 to less than 2 years | 90.0% |
| 2 to less than 3 years | 80.0% |
| 3 to less than 4 years | 70.0% |
| 4 to less than 5 years | 60.0% |
| 5 to less than 6 years | 55.0% |
| 6 to less than 7 years | 50.0% |
| 7 to less than 8 years | 45.0% |
| 8 to less than 9 years | 40.0% |
| 9 to less than 10 years | 35.0% |
| 10 to less than 11 years | 30.0% |
| 11 to less than 12 years | 25.0% |
| 12 to less than 13 years | 20.0% |
| 13 to less than 14 years | 15.0% |
| 14 to less than 15 years | 10.0% |
| 15 years and over | Minimum amount of the rate |
Flanders — BIV (belasting op de inverkeerstelling)
Flanders calculates the BIV from CO2 emissions, fuel, Euro standard and age (not from fiscal horsepower), under the official formula of the Vlaamse Codex Fiscaliteit, amounts indexed on 01/07/2026. Examples for a new Euro 6 vehicle registered in 2026, and electric vehicles:
| Case | BIV |
|---|---|
| Petrol, 118 g/km (WLTP) | €232.67 |
| Diesel, 142 g/km (WLTP) | €1,248.83 |
| Diesel, 185 g/km (WLTP) | €3,660.33 |
| Electric, registered before 01/01/2026 | €0.00 |
| Electric, registered from 01/01/2026 | €61.50 |
| Vehicle registered by a leasing company | Federal rate (same as Brussels) |
Used cars: the BIV is reduced by age (90% at 1 year, then −10 points per year down to 10% beyond 9 years), with a minimum of €58.16 and a maximum of €14,539.31.
Annual road tax
Annual tax based on fiscal horsepower, additional centimes included. Rates valid from 01/07/2026 to 30/06/2027 (indexed every 1 July).
| Fiscal horsepower | Annual amount |
|---|---|
| ≤ 4 fiscal hp | €107.18 |
| 5 fiscal hp | €134.11 |
| 6 fiscal hp | €193.91 |
| 7 fiscal hp | €253.31 |
| 8 fiscal hp | €313.24 |
| 9 fiscal hp | €373.16 |
| 10 fiscal hp | €432.30 |
| 11 fiscal hp | €561.00 |
| 12 fiscal hp | €689.70 |
| 13 fiscal hp | €818.14 |
| 14 fiscal hp | €946.84 |
| 15 fiscal hp | €1,075.54 |
| 16 fiscal hp | €1,408.70 |
| 17 fiscal hp | €1,742.14 |
| 18 fiscal hp | €2,075.57 |
| 19 fiscal hp | €2,408.34 |
| 20 fiscal hp | €2,741.77 |
| Electric — Brussels and Wallonia | €107.18 |
| Electric — Flanders, registered before 2026 | €0.00 |
| Electric — Flanders, registered from 2026 | from €69.72 |
Above 20 fiscal hp: €149.56 per additional fiscal hp.
Sources, detailed formulas and acknowledged approximations: methodology. These rates are provided for information only; check your situation with your accountant.