{"id":15167,"date":"2023-03-21T21:30:13","date_gmt":"2023-03-21T21:30:13","guid":{"rendered":"https:\/\/www.accountable.de\/deductions\/car\/"},"modified":"2023-03-21T21:30:13","modified_gmt":"2023-03-21T21:30:13","slug":"car","status":"publish","type":"deduction","link":"https:\/\/www.accountable.de\/en\/deductions\/car\/","title":{"rendered":"Deduct your car"},"content":{"rendered":"\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Car expenses are among the <strong>most important business expenses for self-employed people in Belgium.<\/strong> No surprise there: the costs you incur for your car quickly add up, and can therefore significantly lower your taxable income.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Do pay attention, though, because the deductibility of your car will change enormously over the coming years. The government wants to make it less and less attractive for self-employed people to choose a car that runs on fossil fuel.<\/p>\n\n\n\n<h2 id=\"deducting-car-expenses-in-2026\" class=\"wp-block-heading font-degular scroll-mt-32\">Deducting car expenses in 2026<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">For cars bought or leased this year (2026), the following fixed maximum deduction rates apply:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\"><strong>Electric cars<\/strong>: 100% tax-deductible (still until 2027)<\/li>\n\n\n<li class=\"font-inter text-base text-black\"><strong>Plug-in hybrids<\/strong>: between 75% and 100% deductible (depending on CO\u2082 emissions)<\/li>\n\n\n<li class=\"font-inter text-base text-black\"><strong>Light commercial vehicles<\/strong>: 100% tax-deductible<\/li>\n\n\n<li class=\"font-inter text-base text-black\"><strong>Petrol, diesel and LPG<\/strong>: no longer tax-deductible in 2026<\/li>\n\n<\/ul>\n\n\n\n<h2 id=\"what-if-you-bought-your-car-between-1-july-2023-and-31-december-2025\" class=\"wp-block-heading font-degular scroll-mt-32\">What if you bought your car between 1 July 2023 and 31 December 2025?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">For cars bought or leased during this period, the tax deductibility is determined by the gram formula:<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><strong>120% \u2013 (0.5% x [coefficient] x CO2 )<\/strong><\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">Coefficients:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Diesel<\/td><td>1<\/td><\/tr><tr><td>Petrol<\/td><td>0.95<\/td><\/tr><tr><td>Compressed natural gas<\/td><td>0.90<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">On top of that, these maximum deduction rates also apply:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\">Cars bought or leased in \u201923 and \u201924: 100%<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2025: 75%<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2026: 50%<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2027: 25%<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2028: 0%<\/li>\n\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><strong>An example:<\/strong> in 2024 you bought a petrol car that you use for business 70% of the time. According to the gram formula, its tax deductibility was 65%. If you depreciate the car over 5 years, the deduction looks like this:<\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\">2024: 45% (70% professional use x 65% tax-deductible)<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2025: 45%<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2026: 45%<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2027: 17.5% (the maximum tax deductibility is lowered to 25% this year: 70% professional use x 25%)<\/li>\n\n\n<li class=\"font-inter text-base text-black\">2028: 0% (as of this year, your petrol car is no longer tax-deductible)<\/li>\n\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/tax-deductibility-car\/\">Read more about the tax deductibility of a car here.<\/a><\/p>\n\n\n\n<h2 id=\"which-car-expenses-are-tax-deductible\" class=\"wp-block-heading font-degular scroll-mt-32\">Which car expenses are tax-deductible?<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><strong>All costs related to your car:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list list-disc list-outside ml-0 mb-4 space-y-2\">\n\n<li class=\"font-inter text-base text-black\">The interest you pay on a car loan<\/li>\n\n\n<li class=\"font-inter text-base text-black\">The lease invoice<\/li>\n\n\n<li class=\"font-inter text-base text-black\">Repairs and maintenance<\/li>\n\n\n<li class=\"font-inter text-base text-black\">Car wash<\/li>\n\n\n<li class=\"font-inter text-base text-black\">Insurance<\/li>\n\n\n<li class=\"font-inter text-base text-black\">Vehicle registration tax (BIV)<\/li>\n\n\n<li class=\"font-inter text-base text-black\">Electricity for charging and fuel costs<\/li>\n\n<\/ul>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.deductibles.be\/car-accessories\">Read more about deducting car accessories here.<\/a><\/p>\n\n\n\n<h2 id=\"the-exception-to-the-rule-light-commercial-vehicles\" class=\"wp-block-heading font-degular scroll-mt-32\">The exception to the rule: light commercial vehicles<\/h2>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\">A light commercial vehicle or van used entirely for business purposes is deductible up to 100%, for both taxes and VAT.<\/p>\n\n\n\n<p class=\"font-inter text-base leading-relaxed mb-4 first-of-type:mt-0 text-black wp-block-paragraph\"><a class=\"font-inter text-purple underline underline-offset-1\" href=\"https:\/\/www.accountable.eu\/en-be\/blog\/taxation-utility-vehicles\/\">Read more about the tax deductibility of a light commercial vehicle here.<\/a><\/p>\n","protected":false},"featured_media":0,"template":"","deduction_tag":[549],"class_list":["post-15167","deduction","type-deduction","status-publish","hentry","deduction_tag-vehicle"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deduct your car | Accountable<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.accountable.de\/en\/deductions\/car\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deduct your car | Accountable\" \/>\n<meta property=\"og:description\" content=\"Car expenses are among the most important business expenses for self-employed people in Belgium. 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