Car taxation in Belgium
The complete guide.
In Belgium, every car can be subject to up to four distinct charges: vehicle registration tax, annual road tax, benefit-in-kind and the employer CO₂ contribution. Between regional tax rules and the 2025–2028 reform that phases out thermal deductibility from 2028, the tax landscape is moving fast. This guide summarizes the essentials with verified figures and no jargon.
The 4 taxes you need to know
Whether you buy new or used, as a private driver, self-employed professional or company, these are the four taxes that apply to your vehicle in Belgium and how to reduce them.
Vehicle Registration Tax (VRT)
Paid once at registration. It varies significantly depending on the region, power and CO₂ emissions.
See the rates →Benefit-in-Kind (BIK)
Taxed as income for employees with a company car. Calculated from the catalogue value and CO₂ emissions.
Simulate my BIK →Employer CO₂ contribution
Monthly employer charge linked to vehicle emissions. Low for electric vehicles, rising for thermal vehicles.
Calculate →By region — key differences
VRT and annual road tax have been regional competences since 2014. Wallonia, Flanders and Brussels use different calculation methods, so the same vehicle can cost €200 to €800 more depending on the registration region.
| Criterion | Wallonia | Flanders | Brussels |
|---|---|---|---|
| VRT calculation basis | Fiscal hp + CO₂ | kW + CO₂ | Fiscal hp + CO₂ |
| VRT EV | Reduced | 2026 flat rate | Reduced |
| Latest reform | Jul. 2025 | Jan. 2026 | — |
| VRT used car | Reduction | Reduction | Reduction |
By profile — what changes
Self-employed
Deductibility depends on fuel type and professional use. Electric vehicles remain the best choice in 2026.
Simulate →Employee with company car
BIK is calculated from catalogue value × CO₂ coefficient. Electric vehicles sharply reduce tax on the benefit.
Simulate →SME / Fleet
Employer CO₂ contribution plus declining deductibility for thermal vehicles. Electrification becomes unavoidable by 2028.
Simulate →The 2025–2028 reform in brief
Belgium is aligning car taxation with the European Green Deal. For companies, the timetable is tight: 0% deductibility on new thermal acquisitions from 2028. Plug-in hybrids are progressively disadvantaged, while Walloon and Flemish vehicle registration tax rules have already been reformed. If you renew your fleet, every year matters.
Frequently asked questions
Is car taxation the same everywhere in Belgium?
No. Vehicle registration tax and annual road tax have been regionalized since 2014: Wallonia, Flanders and Brussels use different scales and methods. Benefit-in-kind and deductibility remain federal matters, identical in all three regions.
What is the difference between VRT and annual road tax?
VRT is a one-off tax due the first time a vehicle is registered in Belgium. Annual road tax is due every year as long as you own the vehicle. Both are regionalized.
When are Belgian car tax rates updated?
VRT and annual road tax rates are indexed every 1 July. Deductibility and BIK rules may change with each federal budget. Moovcar integrates every update within 48 hours.
Is my electric vehicle really more tax-efficient than a diesel in Belgium?
Yes, in almost all cases in 2026: 100% deductibility instead of 50% for diesel, a much lower CO₂ contribution, lower benefit-in-kind and reduced vehicle registration tax depending on the region.
Will Belgian car taxation change again in 2027 and 2028?
Yes. Thermal vehicle deductibility will keep falling until it reaches 0% for new company acquisitions from 1 January 2028. Vehicles already in fleet keep the rate applicable on their purchase date.
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