The framework before the models
For a Belgian self-employed person signing a purchase order in 2026, the question is no longer “which brand” but “which powertrain”. A combustion or hybrid car ordered by a company has been 0% deductible since 1 January 2026. An electric car stays at 100%, and that rate is locked for the ownership period.
One exception: a self-employed person taxed as an individual, not through a company, can still deduct the costs of a plug-in hybrid emitting at most 50 g of CO2 per kilometre, until 31 December 2026.
The five models below are therefore all electric. Belgian list prices recorded on 1 August 2026 on Moniteur Automobile, re-checked on 2 August 2026.
Lexus RZ — from €60,860
The lowest entry ticket of the group, and the only manufacturer cover that can run up to ten years or 185,000 km, provided the annual service is carried out at an official dealer. List-price range: €60,860 to €79,660.
BMW iX3 — from €61,950
The tightest list-price range in the comparison: €61,950 to €69,900, less than €8,000 between entry and top trim. For a budget that has to hold, that figure is as useful as the starting price. The Service Inclusive package contains no engine oil, no spark plugs and no fuel filter.
Audi A6 Sportback e-tron — from €65,300
The only car here to combine 100% deductibility with a published residual value: Autovista 2025 winner among electric cars excluding SUVs. Warranty 5 years or 120,000 km, battery 8 years or 160,000 km. Range: €65,300 to €97,450.
✓ Pros
- Best published residual value in the segment
- 100% deductible for a 2026 order
- Battery warranty 8 years or 160,000 km
✗ Cons
- Entry ticket above €65,000
- The top trim almost doubles the starting invoice
BMW i5 — from €74,100
Same lean servicing logic as the iX3, on a saloon body. Range: €74,100 to €109,850, that is €8,800 more than the A6 e-tron at entry level, with no published residual value to offset it.
Volvo EX90 — from €84,490
The large format of the comparison, for a self-employed driver who genuinely needs seven seats. Its Brussels road tax is recorded at €92.93 a year on the model sheet. Range: €84,490 to €107,490. The Service Plan Plus, which covers wear parts, must be taken out within three months.
The summary
| Model | From | List-price range | 2026 deductibility |
|---|---|---|---|
| Lexus RZ | €60,860 | €60,860 to €79,660 | 100% |
| BMW iX3 | €61,950 | €61,950 to €69,900 | 100% |
| Audi A6 Sportback e-tron | €65,300 | €65,300 to €97,450 | 100% |
| BMW i5 | €74,100 | €74,100 to €109,850 | 100% |
| Volvo EX90 | €84,490 | €84,490 to €107,490 | 100% |
The full luxury car ranking adds three models to this list, two of them combustion. For the line-by-line detail, the company car comparison uses the same rows.
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.
- Belgian law of 25 November 2021 on the fiscal and social greening of mobility.
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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.