Electric cars ordered from 1st January 2027 will be less advantageous
A few months ago, the rules on the deductibility of vehicles with non-zero emissions were tightened. As a result, professional expenses related to motor vehicles powered by petrol or diesel ordered since 1st January 2026 are no longer tax deductible.
More info: « Tax deductibility of company cars: what changes on 1st January 2026 »
In this respect, zero-emission vehicles (electric or hydrogen) remain an exception as they are still 100% tax deductible.
However, this will change gradually as they will start to be taxed from 1st January 2027. Their deductibility will also be gradually reduced. Specifically, electric cars acquired from:
- 2026 will be deductible at 100%
- 2027 will be deductible at 95%
- 2028 will be deductible at 90%
- 2029 will be deductible at 82.5%
- 2030 will be deductible at 75%
- 2031 will be deductible at 67.5%
The deductibility percentage set for each year will then be maintained for the following years.
Important
Therefore, cars purchased, leased or taken on leasing before 31 December 2026 will remain 100% deductible until 2031 and beyond.
Schematic overview
|
Deductibility of zero-emission cars according to their year of order |
before 2027 |
In 2027 |
In 2028 |
In 2029 |
In 2030 |
In 2031 and subsequent years |
|
Before 2027 |
100% |
100% |
100% |
100% |
100% |
100% |
|
In 2027 |
|
95% |
95% |
95% |
95% |
95% |
|
In 2028 |
|
|
90% |
90% |
90% |
90% |
|
In 2029 |
|
|
|
82.5% |
82.5% |
82.5% |
|
In 2030 |
|
|
|
|
75% |
75% |
|
In 2031 |
|
|
|
|
|
67.5% |
What is meant by "purchased" from 1st January 2027?
The Tax Authorities specify what should be taken into account:
- In case of purchase of the car: the date on which the order form is drawn up and signed
- In case of leasing of the car: the date on which the leasing contract is signed
An order placed before 31 December 2026 guarantees you the retention of the full tax deduction.
The delivery date of the vehicle is not important. Moreover, the legislator has not set any maximum delivery time for ordered vehicles.
For example: You sign an order form for a car on 15 December 2026. Even if the car is delivered only in March 2027, you retain the right to the full tax deduction, because only the order date counts.
A fraudulent arrangement consisting of concluding an order form (or a leasing contract) before 1st January 2027 with an extremely late delivery date solely to benefit from the old tax rules may lead to a dispute with the Tax Authorities.
More info: « What is meant by purchased? »
Our advice
If you choose a carbon-neutral vehicle, make sure to sign the order form or leasing contract before 1st January 2027! This way you will avoid falling under the new taxation regime with reduced tax deductibility.
Have you already invested in a sustainable fleet? In that case, consider extending the leasing contracts that expire in 2026. This way you will avoid having to sign a new leasing contract after 1st January 2027 and can continue to benefit from the tax advantages.
What does Securex do for you?
Do you have questions about the company car policy in your company? Our Securex consultants will be happy to answer your questions via consultinglegal@securex.be.
