The best luxury car sold new in Belgium in 2026 is the Audi A6 Sportback e-tron, from €65,300. It is the only one of the eight models selected to combine 100% tax deductibility for an order signed in 2026 with the best residual value published by Autovista in 2025 for electric cars excluding SUVs. This ranking rates neither the driving nor the trim: it ranks eight models actually on the Belgian new-car price list on what they cost to keep, line by line, with the recording date and its source. Prices recorded on 1 August 2026 on Moniteur Automobile, re-checked on 2 August 2026.
Updated 2 August 2026
The Audi A6 Sportback e-tron, from €65,300. It comes out on top because it is the only car in the ranking to combine the two parameters that weigh most heavily over three years in Belgium: 100% tax deductibility for any order signed in 2026, and the best residual value recorded by Autovista in 2025 among electric cars excluding SUVs.
This verdict has nothing to do with power or trim. It rests on a dated rule: since 1 January 2026, any new combustion or hybrid company car ordered is 0% deductible, and only electric remains at 100% — and only for orders signed before 1 January 2027, the rate then dropping to 95% in 2027, 90% in 2028, 82.5% in 2029, 75% in 2030 and 67.5% from 2031.
A combustion saloon at €61,468 and an electric car at €65,300 are therefore not separated by €3,832: they do not sit in the same tax regime. For a purchase in a private name, outside a company, the ranking reads the other way round. The Mercedes-Benz Classe E, Autovista 2025 winner among large saloons, becomes a rational choice again as soon as deductibility drops out of the calculation.
On four verifiable, dated line items, and nothing else: the Belgian list price, the 2026 deductibility regime, the annual road tax recorded on the model sheet, and the manufacturer warranty as published.
Prices come from Moniteur Automobile, recorded on 1 August 2026 and re-checked on 2 August 2026 on the price sheets of all eight models. The Mercedes-Benz Classe S, for instance, shows €123,904 to €133,221 in diesel and €132,737 to €236,918 in petrol; the Porsche Taycan, €104,932 to €255,300 in electric. These are manufacturer ranges, not prices negotiated at a dealership.
Residual values are quoted only where an organisation has published them. Autovista named the Audi A6 e-tron in 2025 among electric cars excluding SUVs, and the Mercedes-Benz Classe E among large saloons. For the other six models, no public European residual value was found: each entry says so plainly rather than guessing.
What is excluded matters just as much: no overall score out of ten, no driving rating, no road-test impressions. A car that drives well but costs €2,374.94 in annual tax in Brussels is still a car that costs €2,374.94 in annual tax in Brussels.
Because the Belgian law of 25 November 2021 closed the door on combustion company cars, and the timetable has now run its course. Six of the eight models selected are electric, and that is not an editorial stance: it is the direct consequence of a tax regime.
For any order signed from 1 January 2026, a combustion or plug-in hybrid company car is 0% deductible. Professional expenses — depreciation, servicing, fuel — no longer pass at all. One exception survives until 31 December 2026: a self-employed person taxed as an individual keeps the right to deduct the costs of a plug-in hybrid emitting at most 50 g of CO2 per kilometre. That tolerance disappears on 1 January 2027.
Conversely, an electric car ordered in 2026 is 100% deductible, and that rate is locked in for the whole ownership period of the vehicle. This is the last model year where that is possible.
The social charge follows the same slope. For any combustion or hybrid car ordered since 1 July 2023, the multiplier applied to the CO2 solidarity contribution paid to the ONSS rose to 4 in 2026, against 2.25 in 2023, and will reach 5.5 in 2027. On electric cars the contribution stays at the floor, €42.34 a month for a vehicle ordered since 1 July 2023.
It is calculated, not estimated. The official formula is: [ list value × depreciation coefficient × 6/7 ] × [ 5.5 + ( vehicle CO2 − reference CO2 ) × 0.1 ] / 100.
The reference emissions for 2026 were set by the Royal Decree of 17 December 2025, published in the Belgian Official Gazette of 24 December 2025: 70 g/km for petrol, LPG and natural gas engines, and 58 g/km for diesel. They fall by one gram compared with 2025 — and a falling reference mechanically raises the taxable benefit.
For an electric car, the calculation involves no CO2 reference at all: the floor rate of 4% applies. That is what opens the gap with a petrol Classe S, whose CO2 percentage climbs with every gram above 70.
On a list value of €123,904, a CO2 percentage of 4% instead of 12% does not change a payslip detail: it changes the order of magnitude of the driver's taxation. That is why the Classe S and the Classe E close this ranking despite their own qualities.
Both, and in that order only if the car is destined for a company. In a private purchase, the annual tax often weighs more than the list-price gap after three years.
The clearest example in the ranking is the Mercedes-Benz Classe S. In diesel, the Brussels road tax is €931.66 a year; in petrol, it rises to €2,374.94. That is €1,443.28 a year, €4,329.84 over three years, for the same model and the same body. No dealer discount catches that up.
At the other end, the Porsche Taycan and the Volvo EX90 are recorded at €92.93 a year in Brussels on their model sheets. An electric car has no engine displacement to tax, and the road tax falls into the lowest brackets. Over three years, the gap between a petrol Classe S and a Volvo EX90 reaches €6,846.03 in Brussels road tax alone.
The registration tax follows the same logic in Wallonia, where the energy coefficient is 1 for a combustion car and sits between 0.01 and 0.26 for an electric one.
Three cases cover most situations found on the Belgian market.
Company director or self-employed person ordering in 2026: the Audi A6 Sportback e-tron from €65,300. Deductibility locked at 100% for the ownership period, best published residual value in the segment, road tax in the lowest brackets. The BMW iX3 from €61,950 makes the same argument for about €3,350 less, with a tighter list-price range.
Private buyer keeping the car a long time: the Lexus RZ from €60,860, for the only manufacturer cover in the ranking that can run up to ten years or 185,000 km, subject to annual servicing at an official dealer. Deductibility is irrelevant here; the eighth-year workshop invoice is not.
Private-name buyer who prioritises resale: the Mercedes-Benz Classe E from €61,468, Autovista 2025 winner among large saloons. It sits seventh here because the ranking weights company taxation; remove that dimension and it climbs straight back up.
In all three cases, the comparison tool breaks down line by line what each of these eight models costs to keep.
Methodology : Model selection: SERP research carried out on 2 August 2026 on the query “best luxury car” and its Belgian variants, cross-checked against the Belgian price sheets of Moniteur Automobile. Only models actually on the Belgian new-car price list were retained; the eight finalists cover prestige saloons and large premium SUVs. List prices were recorded on 1 August 2026 and re-checked on 2 August 2026 on each model's price sheet. The deductibility regime and the CO2 contribution multiplier come from the Belgian law of 25 November 2021, as detailed by Moniteur Automobile on 1 April 2026. The 2026 reference CO2 emissions come from the Royal Decree of 17 December 2025, published in the Belgian Official Gazette of 24 December 2025. Residual values are quoted only where a public award list mentions them; otherwise the entry reads “not published” rather than an estimate. No link on this page is monetised: the site's editorial model is the mention, with no affiliation.
Sources : Moniteur Automobile — new car prices in Belgium (recorded 2026-08-01, re-checked 2026-08-02) · Moniteur Automobile — tax deductibility: the 2026 rules (01/04/2026) · Belgian law of 25 November 2021 on the fiscal and social greening of mobility · Royal Decree of 17 December 2025 — 2026 reference CO2 emissions (Belgian Official Gazette 24/12/2025) · FPS Finance — company cars
The Lexus RZ, from €60,860, ahead of the Mercedes-Benz Classe E at €61,468 and the BMW iX3 at €61,950. Belgian list prices recorded on Moniteur Automobile on 1 August 2026 and re-checked on 2 August 2026.
No. For any company order signed from 1 January 2026, the deductibility of a combustion or hybrid car is 0%. One exception, until 31 December 2026: a self-employed person taxed as an individual driving a plug-in hybrid emitting at most 50 g of CO2 per kilometre.
It is acquired for the ownership period of the vehicle if the order is signed in 2026. For orders signed from 1 January 2027, the rate falls to 95%, then 90% in 2028, 82.5% in 2029, 75% in 2030 and 67.5% from 2031.
Seventy g/km for petrol, LPG and natural gas, 58 g/km for diesel. These values are set by the Royal Decree of 17 December 2025, published in the Belgian Official Gazette of 24 December 2025. For an electric car, the floor rate of 4% applies with no CO2 reference.
No. No link on this site is monetised. Outbound links point to the public price sheet of the model on Moniteur Automobile and carry rel="noopener noreferrer nofollow".
The eight list-price ranges were recorded on 1 August 2026 and re-checked on 2 August 2026. The recording date appears on the page and in the methodology; a price without a date is worth nothing.