{"id":2053,"date":"2026-04-07T14:16:33","date_gmt":"2026-04-07T12:16:33","guid":{"rendered":"https:\/\/certipower.be\/kennisbank\/electric-driving-and-taxation-2026\/"},"modified":"2026-10-07T21:14:26","modified_gmt":"2026-10-07T19:14:26","slug":"electric-driving-and-taxation-2026","status":"publish","type":"kennisbank","link":"https:\/\/certipower.be\/en\/kennisbank\/electric-driving-and-taxation-2026\/","title":{"rendered":"Electric driving and taxation 2026"},"content":{"rendered":"
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The taxation of electric driving has changed again on several points in 2026. The common thread remains: the government steers fiscally towards zero-emission mobility.<\/p>\n

Favourable regimes for 100% electric cars, increasingly less favourable treatment of fossil and hybrid cars. Here are the key points for companies, self-employed people and employees.<\/p>\n

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100% electric<\/span>Most favourable regime<\/strong>High deduction and a BIK at the legal minimum.<\/span>Most tax-efficient<\/span><\/div>\n
Plug-in hybrid<\/span>Less favourable<\/strong>Declining deduction and a considerably higher BIK.<\/span><\/div>\n
Fossil fuel<\/span>Steadily phased out<\/strong>Deduction percentages keep falling.<\/span><\/div>\n<\/div>\n

Deductibility of company cars<\/h2>\n

For company cars ordered or leased after 1 January 2026, the deduction percentages for fossil and hybrid models keep falling, following the multi-year path set in 2023. For 100% electric company cars, the deduction remains high, but that percentage is also steadily declining to converge by the end of the decade.<\/p>\n

In practice, the difference in deductible amount between a comparable electric and plug-in hybrid company car remains substantial in 2026, with a difference in net result for the employer of several thousand euros per car per year.<\/p>\n

Benefit in kind<\/h2>\n

The BIK for an employee with a company car is calculated on the list price, a CO\u2082 coefficient and an age correction. For 100% electric cars, the CO\u2082 percentage falls back to the legal minimum. That keeps the BIK considerably lower than for a comparable hybrid.<\/p>\n

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New electric car<\/span>\u00b1 \u20ac1,600 per year<\/strong>Legal minimum BIK in 2026, indexed annually<\/span><\/div>\n
Hybrid, same list price<\/span>\u20ac3,500 to \u20ac4,500 per year<\/strong>With considerably higher withholding tax for the employee<\/span><\/div>\n<\/div>\n

Check the current indexation with your accountant. Concrete calculations are in BIK for electric company cars in 2026: calculation examples<\/a>.<\/p>\n

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What does this mean for your fleet?<\/strong>We go through the impact with you and your accountant, based on your specific file.<\/span><\/div>\n
Schedule a call<\/a><\/div>\n<\/div>\n

Charging infrastructure at work<\/h2>\n

The increased cost deduction for charging infrastructure ended on 31 August 2024. Since then, investments in chargers on a business site are deductible under the ordinary rules. Public accessibility, smart charging and OCPP remain important as conditions for several regional grants. The overview per region is in regional charging grants in 2026 compared<\/a>.<\/p>\n

Home chargers for employees<\/h2>\n

If an employer installs a charger at the employee\u2019s home to charge the company car, the charger is in principle an asset of the employer, with the corresponding tax treatment. The employer may reimburse the consumption attributed to the company car without it being a taxable benefit for the employee. Condition: the metering is auditable and the rate approximates the actual cost.<\/p>\n

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Without split billing or actual metering, there is a real risk that an audit requalifies part of the reimbursement as a taxable benefit. A correct technical setup is not a luxury, but a requirement.<\/p>\n<\/div>\n

More in the deductibility of a charger at the employee\u2019s home<\/a> and reimbursement of employee charging costs<\/a>.<\/p>\n

Individuals: no more tax reduction<\/h2>\n

For individuals installing a charger at home, there is no tax reduction in 2026.<\/p>\n

VAT recovery<\/h2>\n
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Purely professional use<\/span>Full<\/strong>Recoverable<\/span><\/div>\n
Mixed use<\/span>Limited<\/strong>With a well-founded allocation key<\/span><\/div>\n
Private use<\/span>None<\/strong>Not recoverable<\/span><\/div>\n<\/div>\n

If a charger is used for both a company car and a private car, you need a well-founded allocation key. It is typically based on actual use, measured by the charger itself.<\/p>\n

What else changes in 2026 and 2027?<\/h2>\n

The deduction percentages for hybrid company cars keep falling. Anyone still ordering a hybrid today will pay for it fiscally in the years to come.<\/p>\n

One contract, one invoice<\/h2>\n

Certipower installs, measures, manages and bills. At the employee\u2019s home, on the company site and on the road, in one monthly invoice to the employer.<\/p>\n

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Install<\/strong>At the employee\u2019s home, on the company site and on the road.<\/span><\/div>\n
Measure<\/strong>Auditable consumption per user and per location, without estimates.<\/span><\/div>\n
Split billing<\/strong>Your employee pays nothing upfront and submits no receipts. How split billing works<\/a><\/span><\/div>\n
My.Certipower<\/strong>Consumption and costs per user and per location, without Excel.<\/span><\/div>\n<\/div>\n
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No obligation, together with your accountant<\/div>\n

Have your 2026 tax approach reviewed?<\/p>\n

We go through the impact on your specific file and help you make the most tax-efficient choices.<\/p>\n