Moving in
Belgium.
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.
The company car: the 2026 reform
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.
Vehicle taxes by region
Registration tax + circulation taxThree 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: since 1 January 2026 you need at least a Euro 6 diesel or a Euro 3 petrol car.
Registration tax system similar to Brussels. Ecomalus on heavily polluting cars. No LEZ: the regional decree was repealed on 26 April 2024.
Registration tax linked to CO2 emissions and Euro standard (environmental system). LEZ active in Antwerp and Ghent; the tightenings planned for 2026 and 2028 were scrapped — Euro 5 diesel and Euro 2 petrol keep their access.
Alternatives to the car
Bicycle
Tax-exempt km allowance up to €0.37/km (2026). Bicycle leasing for employees (very favorable tax framework).
SNCB train
Home-work pass often fully reimbursed by employer (partially taxed advantage).
STIB / TEC / De Lijn
Regional passes. Social pricing based on income.
Mobility budget
Converts your company car into a multi-mobility budget (bike + transport + cash). Highly tax-advantageous.
Carsharing
Cambio, Poppy, ShareNow. Highly developed in cities, economical alternative to full ownership.
MaaS apps
Multimodal platforms (Skipr, Olympus) that bill on usage and combine all modes.