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European Alternative Fuels Observatory

Belgium

Incentives and Legislation

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
  • Brussels and Wallonia: minimum tax rate (€61.50) for BEVs and FCEVs (M1).
  • Flanders: BEVs and FCEVs (M1) are exempt.
Ownership tax benefits
  • Brussels and Wallonia: minimum rates for BEVs and FCEVs (€85.27/year for M1 and €38.64/year for N1).
  • Flanders: BEVs and FCEVs (M1 and N1) are exempt.
  • 6% VAT (instead of 21%) for electricity consumption
Company tax benefits
  • Brussels, Flemish and Walloon tax benefits for BEVs and FCEVs apply to company cars as well.
  • Maximum deductibility (100%) of expenses for M1 with ≤ 50g CO2/km (NEDC) and battery capacity ≥ 0.5kWh per 100kg of vehicle weight.
  • Minimal annual benefit in kind for BEVs, FCEVs and PHEVs (M1): 4% of the list value.

Battery electric vehicles (BEVs) are 120 % deductible from Company Tax until end of 2019. From 2020 onwards 100 % deductible. Applicable for companies and self-employed (ZZP). Tax advantages are only available for EV company cars.

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 benefit in kind (BIK), the government also checks CO2 emissions from 2021.

In 2021, BIK is EUR 1 370 per year if the catalogue value is lower than or equal to EUR 39 958.

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.