Is your business not yet fully ready to switch to a fleet of 100% electric vehicles? Wever’s government is aware of this, so it has softened the tax deduction for hybrid cars. What does this mean for your car fleet?
In the Federal Government Declaration, mobility – and therefore the corporate car – occupies an important place. Here we give you an overview of the essential points that could have an impact on the mobility policy of your organization.
Be careful however: the concrete implementation and the entry into force of the measures mentioned still require their transposition into national legislation. In the meantime, the Minister of Finance Jan Jambon (N-VA) has already prepared his text projects, even if they could still be changed in the coming weeks.
Fuel cars
In the legislation drawn up by the Croo government, the maximum tax deduction of conventional fuel cars (petrol or diesel) purchased, rented or leased between 1is July 2023 and December 31, 2025 decreases each year. In 2028, this deduction will finally reach zero percent.
Diesel or petrol cars acquired from 1is January 2026 will no longer be entitled to any deduction. Wever’s government maintains these rules.
Diesel or petrol cars acquired from January 1, 2026 will no longer be entitled to any deduction.
100% electric cars
The promise of the previous government according to which zero emission vehicles (including fully electric company cars) will remain 100% deductible as long as they are purchased before 1is January 2027 is also preserved.
For acquisitions after this date, the deductibility of these new vehicles will also be gradually reduced, but this was already planned by the previous government. In this regard, the Wever government agreement therefore does not make any change.
Hybrid cars
The previous government had severely limited the tax advantages of hybrid cars (which combine a combustion engine with an electric motor): according to current legislation, these cars – just like conventional fuel vehicles – will no longer be taxed tax if they are purchased, rented or leased from 1is January 2026. By this measure, the former government intended to exert maximum pressure on companies and citizens in order to encourage them to opt for a fully electric fleet.
The new coalition partially wishes to return to this decision. Indeed, in her government declaration, she considers that electric company cars are not yet a viable option for everyone, especially in urban areas, in apartment buildings, in remote rural areas and for low -income households.
“This is why the transition period for hybrid cars is extended, and the maximum deduction percentage remains 75% for hybrids purchased before 2028”, explains Jef Wellens, tax expert at Wolters Kluwer, who has already been able to examine the preliminary drafts of Jan Jambon texts. Subsequently, this rate will gradually decrease.
The new government agreement also specifies explicitly that for hybrids displaying a maximum CO₂ emission of 50 grams per kilometer, if the deduction percentage calculated according to the applicable formula exceeds the maximum limit of 75%, the higher effective rate may be applied up to the end of 2027. A emission of more than 50 grams per kilometer means that it is a pseudo-hydrocci.
“For the pseudo-hybrids acquired before 2026, CO₂ emissions must be calculated according to those of the equivalent model in fossil fuel version, specifies Jef Wellens. This leads to a higher value and therefore a lower deduction. For real hybrids, we take into account the official emission of the vehicle, which is lower.”
In summary: for a hybrid car, the maximum deduction percentage is 75% until the end of 2027, but in the event of emissions less than 50 grams per kilometer, this rate can reach 100%.
This deduction rate would be applicable for the entire duration of use of the vehicle by the same owner or tenant. However, in the case of prolonged leasing, this rule does not necessarily apply. In addition, fuel costs (petrol or diesel) of hybrids acquired before 2028 remain deductible up to 50%, while electricity consumption costs benefit from the same deduction rate as fully electric vehicles.
Utility vehicles and trucks
The Wever government also wishes to introduce a temporarily increased tax deduction for electric vans and trucks. Indeed, the transition is more difficult for this type of professional vehicles compared to passenger cars.
This is why fiscal deductibility greater than 100% will be granted for a period of which to be determined, even if the government agreement does not specify the exact percentage which is envisaged.
Mobility budget
The mobility budget was introduced in 2019 as an alternative to exchange the classic company car for a more ecological vehicle, sustainable transport solutions (such as cycling or public transport) and financial compensation, or a combination of these options. The employee can freely distribute his budget between these alternatives, but the possible choices depend on the employer’s offer, which decides whether or not to adhere to this system.
The government declaration intends to modify this system: employers offering corporate cars would be obliged to systematically propose the alternative of the mobility budget.
The government agreement also specifies that “the mobility budget must be accessible to all”. However, the exact scope of this objective remains unclear. The text also mentions that the new mobility budget “will replace the existing regimes for the employer of home-work and private travel employer, in order to simplify the system in place”. Business to follow …
Shared transport
Carpool should also become financially more advantageous in the future. The new government wants to encourage this practice with additional tax incentives. They must, according to the agreement, benefit all workers, “not only to employees of companies who officially organize this type of trip and support them financially”.
In addition, the government wishes to examine whether an electric vehicle could become accessible to low -income employees via a “social leasing support mechanism”.
Shared reactions
The relaxation announced for hybrid cars is good news for the self -employed, companies and employees who are not yet ready to move to a fully electric company car. For them, hybrid driving remains an intermediate step to consider for a few additional years.But not everyone is satisfied with the extension of tax advantages. EV Belgium, the federation for zero emission mobility in our country, says it is disappointed. In a press release, she said that the premise that an electric company car is not an option for everyone is based on obsolete hypotheses. The Federation therefore qualifies the softening for the hybrid cars of “not behind”.
The Belgian Federation of Renta vehicle rental companies, which notably represents automotive leasing companies, said that it is not asking for this measure. “With our long -term customers, the electric transition is already well advanced,” explains the director general Stijn Blankaert. Most of the large fleets have now integrated the electric car into their mobility policies. ” The Federation considers, however, that a hybrid vehicle can be an interesting intermediate solution for the self -employed and SMEs that still use diesel or petrol cars today.
At the car manufacturer Skoda, the same observation is made. “All large customers with a fleet of substantial vehicles began the transition to all-electric and they will no longer go back,” says the fleet manager Thomas Krysztofiak. But SMEs and small independents will undoubtedly benefit from tax easing. ”
Find all the items in our electric cars file
