Many financial incentives are offered by the regions to help citizens and businesses opt for vehicles that are less polluting and emitting less CO2.
Incentives for citizens
In the Flemish region, the road tax and the tax when a car is first put on the road take into account the CO2 emissions and the pollutants. The lowest emissions attract the lowest taxes.
In the Flemish region, a bonus is granted for the installation of a particle filter, on a EURO 3 or 4 standard diesel vehicle. This filter should be "semi-open".
In the Walloon region, the eco-bonus/malus, based on CO2, is applied at the time of registration and is added to the tax when a car is first put on the road.
The federal state grants a tax reduction for the purchase of an electric motorcycle, tricycle or quadricycle.
For further information:
Finance FPS Contact Centre - 02/57 257 57
Incentives for companies
Financial incentives for businesses are related to CO2 emissions from vehicles and pertain to:
- Deductibility for the purchase of a new car;
- Perks of any kind;
- Solidarity contribution for cars made available for private use.
1. Deductibility for the purchase of a new car
When acquiring a new company car, the deductibility of costs other than the fuel costs is modulated according to the CO2 emissions
Emission of CO2 | Deductibility | |
---|---|---|
0 g | 120% | |
Diesel | Petrol | |
100% | ||
61 - 105 g | 61 - 105 g | 90% |
106 - 115 g | 106 - 125 g | 80% |
116 - 145 g | 126 - 155 g | 75% |
146 - 170 g | 156 - 180 g | 70% |
171 - 195 g | 181 - 205 g | 60% |
> 195 g | > 205 g | 50% |
For further information:
Finance FPS Contact Centre - 02/57 257 57
2. Perks of any kind
Company car is what is called a perk of any kind and is included while calculating the employee's tax.
This perk is calculated based on the CO2 emissions of the vehicle, its fuel, its price and its age.
For further information:
You can also telephone the Finance FPS Contact Centre - 02/57 257 57
3. Solidarity contribution for cars made available for private use
An employer who provides his employee, directly or indirectly, a vehicle for purposes other than strictly professional is charged a solidarity contribution.