Why the question arises now
A company director signing a purchase order in 2026 locks 100% deductibility for the whole ownership period of the vehicle. From 1 January 2027, the rate applicable to new orders drops to 95%, then 90% in 2028, 82.5% in 2029, 75% in 2030 and 67.5% from 2031.
At the same time, any combustion or hybrid car ordered by a company since 1 January 2026 is 0% deductible. The choice is therefore no longer between powertrains: it is between electric cars.
Six models on the Belgian price list are compared here. Prices recorded on 1 August 2026 on Moniteur Automobile, re-checked on 2 August 2026.
The table
| Model | From | Recorded annual tax | Published residual value |
|---|---|---|---|
| Lexus RZ | €60,860 | Lowest brackets | Not published |
| BMW iX3 | €61,950 | Lowest brackets | Not published |
| Audi A6 Sportback e-tron | €65,300 | Lowest brackets | Autovista 2025 winner, electric excluding SUVs |
| BMW i5 | €74,100 | Lowest brackets | Not published |
| Volvo EX90 | €84,490 | €92.93 in Brussels | Not published |
| Porsche Taycan | €104,932 | €92.93 in Brussels | Not published in Europe |
What each one brings
Audi A6 Sportback e-tron — The only one of the six with a residual value published by an identifiable organisation. Warranty 5 years or 120,000 km, battery 8 years or 160,000 km. For a director selling at 48 months, it is the only model here whose value retention rests on something other than intuition.
Lexus RZ — The lowest entry ticket, €60,860, and cover that can run up to ten years or 185,000 km subject to annual servicing at an official dealer.
BMW iX3 and i5 — Same Service Inclusive package, with no engine oil, spark plugs or fuel filter. The iX3 has the tightest list-price range in the comparison: €61,950 to €69,900.
Volvo EX90 — The large format, with a Service Plan Plus that covers wear parts but must be taken out within three months. Brussels tax recorded at €92.93 a year.
Porsche Taycan — The only one to quantify its battery warranty as remaining capacity: 80% guaranteed up to three years or 60,000 km, then at least 70% over eight years or 160,000 km. Widest range of the group: €104,932 to €255,300.
What the ONSS contribution adds
On an electric car, the CO2 solidarity contribution paid to the ONSS stays at the floor: €42.34 a month for a vehicle ordered since 1 July 2023. On a combustion car ordered in the same period, the multiplier rose to 4 in 2026 and will reach 5.5 in 2027.
On the benefit-in-kind side, an electric car gets the floor rate of 4%, with no CO2 reference. The detail of the calculation is in our company car guide.
For the full picture, combustion cars included, see the luxury car ranking.
Sources
- Moniteur Automobile, new car prices in Belgium, recorded 1 August 2026, re-checked 2 August 2026.
- Moniteur Automobile, “Déductibilité fiscale : règles en 2026”, published 1 April 2026.
- Royal Decree of 17 December 2025, Belgian Official Gazette of 24 December 2025.
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Frequently asked questions
Renaud a passé neuf ans comme gestionnaire de parc chez un loueur longue durée belge, du côté où l'on calcule la valeur résiduelle d'une berline allemande à 48 mois avant même de la commander. Il a quitté le métier en 2020 et écrit depuis sur le haut de gamme, depuis Namur.