Federal Government

The three regions and the federal government have agreed upon recognizing the Ecoscore as the criterion to define the 'less polluting' character of a vehicle during the Inter-Ministerial Environmental Conference of June 16, 2006.

Besides, administrations and others services of the federal public services take into account the ecoscore when buying or leasing vehicles. (Decree: KM_C558-20170512140313 (ecoscore.be))

Since the 1st of March 2019, the buyer of a second-hand car can see on the Car-Pass document which European emission standard the car complies with, how much CO2 it emits, whether the vehicle still has to undergo an assessment after an accident and whether any recall actions still have to be carried out. In short, you will not only be able to form a clear picture of the mileage history but there will also be information that can influence your purchasing decision. More information on: https://www.car-pass.be/en .

A low emission zone is defined and developed at the regional level. (Bruxelles, Flemish and Walloon Region)

Tax reduction for citizen

The Federal government applies a tax deduction for citizens when buying an electric motorcycle, tricycle or quadricycle. More info here: https://www.health.belgium.be/fr/optez-pour-un-vehicule-moins-polluant-les-incitants-financiers

Taxes to be paid before driving the car are set up on the regional level.

Corporate tax deductibility

The deduction of costs for purchasing new company cars varies between 50% and 100% (120% for electric cars), depending on CO2 emissions and fuel type. 

 

 Figure 2: Overview of the reduction of costs for the purchase of new company cars Source: FPS Public Health

Reference and useful link:

FPS Public Health. (2016). Optez pour un véhicule moins polluant : les incitants financiers. https://www.health.belgium.be/en/opt-less-polluting-vehicle-financial-incentives

The employee's company cars are defined as perks of any kind, and therefore, the employee has to pay tax related to the value of this perk in kind (SPF Finances). This value is calculated based on the CO2 emissions of the vehicle, the fuel, the price and the age. As of January 2020, and for what the federal government called "fake hybrids", the calculation method differs. The value is based on the CO2 emission of the corresponding non-hybrid vehicle. If there is no correspondence, the CO2 emissions are multiplied by 2.5. The requirements to be defined as a "fake hybrid" are set here: https://finances.belgium.be/fr/entreprises/impot_des_societes/avantages_toute_nature/voitures_de_societe#q1

Reference and useful link:

SPF Finances. Avantages de toute nature. Définition | SPF Finances (belgium.be)

Different monetary incentives such as tax or expenses deduction can apply for employees that decide to carpool. More info here: Carpool | FPS Finance (belgium.be)