The Belgian company car landscape changes radically in 2026. Combustion engines lose all corporate deductibility, plug in hybrids are excluded, and pure electric remains the only fully deductible option, for now.
2026 changes
Effective 1 January 2026
Combustion engine cars become 0% corporate deductible for new contracts. Plug in hybrid (PHEV) is not deductible for companies. Pure electric cars remain at 100% deductibility.
Deductibility phase down for electric
| Year | Electric deductibility |
|---|---|
| 2026 | 100% |
| 2027 | 95% |
| 2028 | 90% |
| 2029 | 82.5% |
| 2030 | 75% |
| 2031 | 67.5% |
ATN calculation
The taxable benefit in kind is calculated as 4% of catalogue value × 6/7 ÷ 12, with a minimum of €133 per month for 2026. Electric cars use the lowest CO2 coefficient, which keeps the ATN at this minimum for most models.
What it costs in real euros
On a €600 per month lease, with an ATN at the €133 minimum, the personal tax impact for the consultant is roughly €60 per month, while the company can fully deduct the €600 lease in 2026.
Is it still worth it?
Yes, especially in 2026
Locking in a 100% deductible electric car contract in 2026 captures the maximum advantage before the phase down starts. Combined with a fuel/charge card the package is still highly tax efficient.
This article is for informational purposes only. Consult a certified accountant for personalised fiscal advice.