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Autofiscaliteit

Tax parameters

The figures Autofiscaliteit is calculating with right now, per usage year. They apply across Belgium and are updated centrally after the federal budget agreement, which is why they cannot be changed per company. Each figure comes with what it does and which formula it feeds.

Parameters per year

Parameters are known for 2025 through 2031. Outside that window the application uses the nearest known year rather than refusing, and the result is then an approximation.

Deduction calendar

Corporate tax deductibility per drivetrain and order period. “Whole period of use” applies to every year of use; orders placed before 1 July 2023 automatically follow the gram formula.

Regional taxes

Registration tax and annual road tax are regional matters. The rates below are the ones published as an amount. The full scales by fiscal horsepower and engine capacity are deliberately absent: they were never published as a table, and the calculation engine therefore returns no amount for them.

RuleAmountStatus
Registration tax, electric, Flanders, registered from 2026€61.50Confirmed
Registration tax, electric, Brussels, minimum rate€74.29To verify
Registration tax Wallonia, floor and ceiling€50 - €9,000Confirmed
Road tax, electric, Flanders, 1 to 5 fiscal horsepower€69.72 - €87.24Confirmed
Minimum road tax Flanders, municipal surcharge included€58.55Confirmed
Minimum road tax Wallonia and Brussels€107.18To verify
Technological correction factor, registration tax Flanders 20261.25Confirmed
Municipal surcharge on Flemish road tax+ 10 %Confirmed

For a binding amount, use the region's own simulator: VLABEL for Flanders, SPW Fiscalité for Wallonia and Brussels Fiscality for the Brussels Region.

CREG rates for home charging

The maximum per kWh an employer may reimburse tax free for electricity the employee charges at home. CREG publishes it per quarter and per region. Reimbursing more turns the difference into taxable pay.

QuarterFlandersBrusselsWallonia
2025-Q4€0.3070not published€0.3457
2026-Q1€0.3132€0.3426€0.3523
2026-Q2€0.3191not publishednot published
2026-Q3€0.3222not publishednot published

Allowances and levies

The kilometre allowance for business travel in a private car, plus the amounts that surround the car without being a car cost.

PeriodPer kilometreType
2025-07/2026-06€0.4449annual flat rate
2026-Q1€0.4326quarterly flat rate
2026-Q2€0.4327quarterly flat rate
2026-04€0.4571temporary monthly rate
2026-05€0.4841temporary monthly rate
2026-06€0.5055temporary monthly rate
2026-Q3€0.4440quarterly flat rate
Bicycle allowance, cba 164
€0.30 per km
Bicycle allowance, exempt maximum
€0.37 per km
Bicycle allowance, exempt per year
€3,700
Tax on the insurance premium
9.25 %
Recoverable excise duty, professional diesel 2026
€0.1913 per litre
Mobility budget, statutory minimum
€3,233
Mobility budget, absolute maximum
€17,244

Announced, not yet final

Provisional

None of the following has been decided or confirmed. It is here because it affects a decision made today, and kept separate because no budget should rely on it.

Road vignette from 2027-05-01, annual rate

Euro 0 to 3 or high emissions
€125
Euro 4 and later
€100
Electric
€90

Flemish road tax from 2027-05-01

  • The basis becomes maximum authorised mass plus CO2 emissions, instead of fiscal horsepower.
  • An increasing factor for engines from 2,400 cc and for diesels below Euro 6.
  • Existing vehicles choose between the old and the new system, the new one only where it works out cheaper.
  • Leased cars stay on fiscal horsepower.
  • The increase is capped at 125 euro per year.

What the colours mean

Not every figure in Belgian car taxation is equally solid. An amount from the official gazette and an amount from a press release should not read the same way, which is why every figure here carries its origin.

Confirmed
Published in the Belgian official gazette or on the website of the competent administration.
To verify
From a secondary source. Usable as an estimate, to be checked with VLABEL, the federal service or the social security office for a binding amount.
Provisional
Announced or leaked, not yet decided. May still change before it takes effect.

These figures reflect federal legislation as known at the last update. They do not constitute tax advice: check every decision with your accountant or tax adviser.

Tax parameters · Autofiscaliteit