Company car, private leasing, bicycle, transport pass: car taxation deeply changed in 2026. Here are the new rules and the right choices based on your profile.
Belgium started in 2023 a transition to all-electric for company cars. In 2026, the rules are clear: only zero-emission cars purchased or leased from 1 January 2026 retain 100% tax deductibility. Hybrid and thermal cars see their deductibility plummet.
Concretely, an employer wishing to continue offering company cars must switch their fleet to electric — otherwise costs (non-deductibility, higher BIK) become prohibitive. For the beneficiary, the benefit in kind (BIK) remains taxed but with a formula favorable to green vehicles.
For self-employed as for benefiting employees, the question becomes: switch to electric, take a mobility budget, or do without a company car. This last choice is increasingly common among young urban dwellers.
Three taxes exist: the registration tax (one-time at purchase), the annual circulation tax, and a possible ecomalus for the most polluting vehicles. The calculation changes radically by region.
Registration tax based on engine capacity and fiscal power. Indexed annual circulation tax. LEZ active across the entire region — oldest diesel cars banned since 2025.
Registration tax system similar to Brussels. Ecomalus on heavily polluting cars. LEZ under discussion but not yet generalized.
Registration tax linked to CO2 emissions and Euro standard (environmental system). LEZ active in Antwerp and Ghent, access banned for most polluting vehicles.
Tax-exempt km allowance €0.35/km. Bicycle leasing for employees (very favorable tax framework).
Home-work pass often fully reimbursed by employer (partially taxed advantage).
Regional passes. Social pricing based on income.
Converts your company car into a multi-mobility budget (bike + transport + cash). Highly tax-advantageous.
Cambio, Poppy, ShareNow. Highly developed in cities, economical alternative to full ownership.
Multimodal platforms (Skipr, Olympus) that bill on usage and combine all modes.