My colleague Pieter, who lives in Ghent, rang me in March. "The EV premium is gone in Flanders, and now we even pay registration tax. Is there still any point going electric?" Fair question. Flanders scrapped its Vlaamse zero-emissiepremie on 22 November 2024, and since 1 January 2026, even the registration tax is no longer zero. Yet when you lay out the numbers, an EV remains by far the least-taxed vehicle in Flanders.
Why did Flanders scrap all EV premiums in late 2024?
The Diependaele government announced on 7 November 2024 the early termination of the zero-emissiepremie. The programme, launched in February 2024 with a EUR 20 million budget, offered EUR 5,000 for a new BEV (max catalogue price EUR 40,000 incl. VAT) and EUR 3,000 for a used BEV aged 3 to 8 years. The last eligible purchase date was 22 November 2024.
Two reasons behind the decision. First, the budget was exhausted — demand far exceeded projections. Second, Belgium's BEV market share had reached 28.5% of new registrations in 2024 (source: FEBIAC/EAFO), a level deemed sufficient for the market to function without subsidies.
The original plan foresaw a gradual phase-out: EUR 4,000 in 2025, EUR 3,000 in 2026, programme end in 2027. The early termination simply accelerated the timeline by three years.
What taxes do you pay for an EV in Flanders in 2026?
One-off flat rate since 01/01/2026
Typical EV (2-3 fiscal HP), indexed 2026
BIV + road tax for a standard EV
The registration tax (BIV, belasting op inverkeerstelling) for a 100% electric vehicle has been a one-off flat EUR 61.50 since 1 January 2026. Before that date, EVs were fully exempt. Vehicles registered before 2026 keep their lifelong exemption under the same owner.
The annual road tax (verkeersbelasting) depends on fiscal horsepower, calculated as: 0.013 × power in kW + 0.5, capped at 5 fiscal HP for EVs.
| EV power | Fiscal HP | Annual road tax |
|---|---|---|
| < 77 kW (Dacia Spring) | 1 | EUR 69.72 |
| 150 kW (Tesla Model 3) | 2 | EUR 78.48 |
| 250 kW (BMW iX xDrive50) | 4 | EUR 87.24 |
| 350 kW+ (Porsche Taycan) | 5 (max) | EUR 87.24 |
In practice, most EVs sold in Belgium fall into the 2-3 fiscal HP bracket, i.e. EUR 78.48/year. That is 8 to 12 times less than a diesel of equivalent power.
| Vehicle | Registration tax | Road tax/year | 5-year total |
|---|---|---|---|
| Standard EV (150 kW) | EUR 62 | EUR 78 | EUR 452 |
| Diesel 1,600cc | ~EUR 700 | ~EUR 700 | EUR 4,200 |
| Diesel 2,000cc | ~EUR 1,500 | ~EUR 850 | EUR 5,750 |
| Petrol 1,400cc | ~EUR 500 | ~EUR 450 | EUR 2,750 |
Over 5 years, an EV in Flanders costs EUR 2,300 to 5,300 less in taxes than a combustion vehicle.
How do the Antwerp and Ghent LEZ zones work in 2026?
Flanders has two active low-emission zones: Antwerp (since February 2017) and Ghent (since January 2020). The tightening planned for 1 January 2026 — requiring diesel Euro 6 and petrol Euro 3 — was postponed by the Flemish government on 19 September 2025.
Rules in effect in 2026:
| Fuel type | Minimum Euro norm |
|---|---|
| Diesel | Euro 5 (first registration from 2011) |
| Petrol / LPG / CNG | Euro 2 (from 2001) |
| Electric / Hydrogen | Always allowed |
Confirmed zero-emission timeline:
| Year | Antwerp & Ghent LEZ rule |
|---|---|
| 2026 | Status quo (diesel Euro 5 / petrol Euro 2 min) |
| 2027 | Flemish government re-evaluation planned |
| 2031 | All diesel vehicles banned |
| 2035 | Zero-emission only |
An EV is the only vehicle type that will never be affected by LEZ restrictions. The fine is EUR 150 per violation day, with automatic ANPR camera enforcement.
On the E40 between Brussels and Ghent, the LEZ cameras don't stress me. But for a colleague driving a diesel Euro 5 who commutes to Antwerp, the countdown to 2031 has begun.
What is the state of the charging network in Flanders in 2026?
Flanders is Belgium's best-equipped region for EV charging. It surpassed its 35,000 charge point target as early as May 2024, ahead of the Actieplan CPT Vlaanderen schedule.
Public + semi-public, mid-2025
CPT Vlaanderen plan
Ultrafast ≥ 150 kW, late 2025
The Flemish plan targets a charge point every 25 km along motorways. With EUR 29.5 million from the EU Recovery and Resilience Facility, Flanders is funding 30,000 additional charge points by mid-2026.
For home charging, the federal tax reduction (45%, max EUR 1,750) expired on 31 August 2024. What remains: 6% VAT instead of 21% for wallbox installation in a dwelling over 10 years old, by a certified installer. On a EUR 1,500 installation, that saves EUR 225. Flemish SMEs can also benefit from the Ecologiepremie+ (up to 30% support) for professional charging infrastructure.
What advantages exist for companies and freelancers in Flanders?
Tax advantages for company cars are federal and apply identically across all three regions. In 2026, it is the last year of 100% tax deductibility for electric company vehicles. An EV ordered in 2026 locks in this rate for the entire contract duration.
| Order year | EV deductibility | ICE deductibility |
|---|---|---|
| 2026 | 100% | 0% |
| 2027 | 95% | 0% |
| 2028 | 90% | 0% |
| 2029 | 82.5% | 0% |
| 2031+ | 67.5% | 0% |
For a Flemish freelancer ordering a professional EV in 2026:
- Benefit-in-kind (ATN): minimum of EUR 1,690/year (CO2 = 0% coefficient)
- CO2 solidarity contribution: EUR 33.93/month, vs EUR 120-180 for a diesel (x4 multiplier since 2026 for combustion vehicles)
- Registration tax: same EUR 61.50 flat rate
The CO2 solidarity contribution illustrates the shift clearly. Since 2026, the multiplier for combustion vehicles rose to x4 (from x2.75 in 2025). This multiplier does not apply to EVs. Over 48 months, the saving on the CO2 contribution alone reaches EUR 3,400-7,000 per vehicle.
What should you plan for after 2026?
The Flemish government has bet on regulation (LEZ + heavier ICE taxation) rather than incentives (premiums). The market seems to prove them right: Belgium posted roughly 35% BEV market share on new registrations in 2025 (source: EAFO), double the EU average of 17.4%.
For private buyers, a combustion vehicle purchased today in Flanders will have limited usable life in the Antwerp and Ghent LEZ zones — all diesel banned by 2031, all combustion by 2035. An EV bought in 2026 will never be affected by these restrictions.
Le verdict de Christophe F.
EV premiums: all scrapped since late 2024. Registration tax: EUR 61.50 flat. Road tax: EUR 70-87/year. Antwerp/Ghent LEZ: tightening postponed, but 2035 zero-emission target maintained. Charging: 43,000+ charge points, 100,000 target by 2030. Companies: last year of 100% deductibility — the maths are clear. For private buyers, the 5-year tax saving (EUR 2,300-5,300) more than compensates for the loss of purchase premiums.