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European Alternative Fuels Observatory

Belgium

Incentives and Legislation

The incentives and legislations section are being updated now. An up-to-date version for all countries are expected until 29th March 2024.

Incentives and legislation that aim to increase uptake of alternative fuels vehicles and infrastructure.

If you know of other national or local incentives that should be included in this section, please send us an email and let us know.

Registration tax benefits

In Flanders, zero-emission vehicles are exempted from vehicle registration taxes, and natural gas and plug-in hybrid vehicles are exempted until 2020. In Wallonia and the Brussels Capital Region, there is a minimum BIV of EUR 61,50 and a maximum of € 4960.

Ownership tax benefits

In Flanders, zero-emission vehicles are exempted from annual circulation taxes. 
In Wallonia and the Brussels Capital Region, for 100 % electric vehicles, the “circulation tax” is 82,27€ (minimum tariff).

Company tax benefits

Battery Electric Vehicles are 100% deductive from Company Tax from 2020 until 2026, the same as power used to charge BEVs. Applicable for companies and ZZP. Tax advantages are only available for EV company cars. Between 2026 and 2031 the Belgian government will gradually lower the deductibility to 65.5%.

Purchase subsidies
  • Federal level: 35% deduction of investment in new BEVs and FCEVs (N1-N3) and in related charging and fuelling infrastructure.
  • Brussels: for micro or small companies, up to €15,000 to replace max. 3 N1 vehicles/year.

For more details: https://economie-emploi. brussels/prime-lez

Flanders (for SMEs):

  • 40% of additional cost of up to €400,000/ vehicle for max. 2 BEVs (N2 and/or N3).
  • 27.5% of additional cost of up to €600,000/vehicle for max. 2 BEVs (M2 and/or M3).
  • 22.5% of additional cost of up to €350,000/vehicle for max. 2 FCEVs (N2 and/or N3).

For more details: Ecology premium plus | Agentschap Innoveren en Ondernemen (vlaio.be)

VAT benefits

For the BIK, the government also checks CO2 emissions from 2021.
In 2023, BiK was a fixed minimum rate of 4% (max 18% and minimum €1400 per year). The following formula is used for this: list price vehicle x age % x CO2 % x 6⁄7. The base % CO2 is 5,5%, with emissions of 91 g/km, for every gram higher or lower 0,1% is added or deducted.

Other financial benefits

A percentage 75 % from cost of charging can be deducted from Income Tax.

In the Brussels Capital Region micro- and small companies who need to replace a diesel van due to the Brussels' Low Emision Zone (LEZ), may receive a purchase subsidy for a non-diesel van for 20 % of the purchase price (max EUR 3 000).

Local incentives

Some local governments in Flanders have purchase subsidies for zero-emission taxi’s/shared cars or for the installation of charging infrastructure.

Some Brussels' municipalities grant subsidies for the purchase of electric (cargo) bikes. The city of Brussels exempts companies from the parking tax fee if the parking spot is equipped with a charging point.

AF Infrastructure Incentives

The installation of chargers at companies is 100% deductible. A private owner receives a tax reduction when installing a charger. This used to be 45% but will decrease to 15% in 2024 with a maximum of €1500.00

Announced policy changes (effective later in 2023 and after)

The Brussels Capital Region will introduce a ban on diesel cars by 2030, and on petrol and LPG by 2035 at the latest. AFV will be incentivized. Public authorities in Brussels can only purchase zero-emission cars and light-duty vehicles ('MPV') by 2025, which also applies to public transport buses (STIB/MIVB).

Are you aware of further incentives you want to bring to the Observatory's attention? Let us know by filling in this form.

Incentives and Legislation

The incentives and legislations section are being updated now. An up-to-date version for all countries are expected until 29th March 2024.

Incentives and legislation that aim to increase uptake of alternative fuels vehicles and infrastructure.

If you know of other national or local incentives that should be included in this section, please send us an email and let us know.