ByCountry

Belgium - Policies and Legislation

By Country

Special tax rules are in place to stimulate the business and residential markets to choose more environmentally friendly vehicles such as hybrid and electric vehicles (HEVs and EVs).

EV

  • For companies under corporate tax system : 120% deductibility of purchase cost of EV 100% of plug in hybrid with CO2 < 60g/km
  • Residential market : 30% of the purchase price for EV, with a maximum of €9,190 (via taxes, not directly from invoice) Lowest tariff of vehicle registration tax for EV, 0 tariff for EV in Flanders
  • In Wallonia additional incentive for the purchase of EV via a bonus-malus system (up to 3,500 EUR)

PHEV

  • For companies under corporate tax system : 100% deductibility of purchase cost of plug in hybrid with CO2 < 60g/km

Charging Infrastructure

  • For companies under corporate tax system: additional deductibility of 13.5% on the investment of charging infrastructure

 

 

Other efforts supporting policy

Several systems exist to define the environmental-friendliness of vehicles, including fuel type, CO2 emission level, or homologation legislation (e.g., EURO-4). However, these approaches are not sufficient to describe the complete impact on the environment.

For this reason, the Flemish Institute for technological research (VITO) and other partners, including the Vrije Universiteit Brussel, have developed the Ecoscore methodology. With this methodology, climate change counts for 50% of the final score, health effects for 20%, impact on ecosystems for 20%, and noise for 10%. The pollutants considered are CO2, CH4, N2O, CO, NMVOS, PM10, NOX, and SO2. The environmental evaluation permits the combination of different effects in one indicator. The methodology is based on a well-to-wheel analysis. The Belgian government is evaluating how this methodology could be incorporated in the regulations, but at this point it is being used as an objective information source to compare the environmental friendliness of different vehicles.