In short
- How much of your car costs counts depends on your car: engine, emissions, order date.
- The per-kilometre rates depend on your status, not your engine.
- Your trip log remains your proof.
Belgian car taxation changes significantly in 2026. The federal government is pushing for a greener fleet, for company cars and for the self-employed.
Petrol, diesel, electric and hybrid
For every type of car, how much of your car costs counts for tax depends on engine, emissions and order date. This covers purchase, leasing and depreciation. Your accountant confirms which percentage applies to your car.
Considering a new car? Ask your accountant to compare the options.
What does this mean for the self-employed?
| Status | Trip type | Rate | Valid |
|---|---|---|---|
| Sole trader | Business trips | Actual car costs | n/a |
| Sole trader | Commuting by car | €0.15/km | income year 2026 |
| Sole trader | Commuting by bike | €0.37/km, max 25 km per trip | income year 2026 |
| Company director or employee | Business trips, own car | up to €0.4761/km tax-free | 01-07-2026 to 30-06-2027 |
Employers can also use a quarterly rate. Indicative, discuss with your accountant.
Mileage tracking remains essential
Whatever car you drive, your trip log proves your business expenses. With My Rides, you start a trip with one tap and GPS measures the rest. Every trip is ready with date, address and route.
