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.
| Rule | Amount | Status |
|---|---|---|
| Registration tax, electric, Flanders, registered from 2026 | €61.50 | Confirmed |
| Registration tax, electric, Brussels, minimum rate | €74.29 | To verify |
| Registration tax Wallonia, floor and ceiling | €50 - €9,000 | Confirmed |
| Road tax, electric, Flanders, 1 to 5 fiscal horsepower | €69.72 - €87.24 | Confirmed |
| Minimum road tax Flanders, municipal surcharge included | €58.55 | Confirmed |
| Minimum road tax Wallonia and Brussels | €107.18 | To verify |
| Technological correction factor, registration tax Flanders 2026 | 1.25 | Confirmed |
| 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.
| Quarter | Flanders | Brussels | Wallonia |
|---|---|---|---|
| 2025-Q4 | €0.3070 | not published | €0.3457 |
| 2026-Q1 | €0.3132 | €0.3426 | €0.3523 |
| 2026-Q2 | €0.3191 | not published | not published |
| 2026-Q3 | €0.3222 | not published | not 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.
| Period | Per kilometre | Type |
|---|---|---|
| 2025-07/2026-06 | €0.4449 | annual flat rate |
| 2026-Q1 | €0.4326 | quarterly flat rate |
| 2026-Q2 | €0.4327 | quarterly flat rate |
| 2026-04 | €0.4571 | temporary monthly rate |
| 2026-05 | €0.4841 | temporary monthly rate |
| 2026-06 | €0.5055 | temporary monthly rate |
| 2026-Q3 | €0.4440 | quarterly 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
ProvisionalNone 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.