On 1 January 2027, the solidarity contribution rises for company cars with CO2 emissions that were ordered, rented or leased from 1 July 2023: the multiplier goes from 4 to 5.50. An electric car you acquire from that date is only 95% deductible instead of 100%.
Company car Belgium 2027: what changes on 1 January?
- Solidarity contribution. For a car ordered, rented or leased from 1 July 2023, you multiply the calculated contribution by 5.50 instead of 4. The non-indexed monthly minimum rises from € 25.99 to € 28.57.
- Deduction for an electric car. A car without CO2 emissions that you buy, lease or rent in 2027 is only 95% deductible as a business expense. What you acquire before 1 January 2027 stays 100% deductible.
- What stays the same. A car ordered before 1 July 2023 pays the contribution without the multiplier. A petrol or diesel car acquired since 1 January 2026 is already no longer deductible.
Both changes have been fixed since the act of 25 November 2021: the multipliers in social security law, the lower deduction in the Income Tax Code. Not yet published on 6 October 2026: the 2027 index coefficient for the solidarity contribution and the reference emission for the 2027 benefit in kind.
Company car solidarity contribution: the multiplier rises in 2027
You pay the contribution per car and per month for every car an employee also uses privately or for commuting. For a diesel car the basis is (CO2 emissions x 9 - 600) / 12, in euros a month. In 2026 you multiply that basis by 185.85 and divide it by 114.08. Then comes the multiplier, if the car was ordered from 1 July 2023.
For the NSSO, the date that counts is the day you signed the order form or concluded the lease or rental contract, not the delivery. The minimum amount is not multiplied by the factor. For a car from before 1 July 2023, the non-indexed minimum stays at € 20.83, which is € 33.93 indexed in 2026.
If only the managing director uses the car and, as a self-employed company director, he is not covered by employee social security, the contribution is not due. You must be able to prove this. More on the status of the managing director.
Worked example: a diesel car ordered in 2024
An employee drives a diesel car emitting 125 grams of CO2 per km, ordered in March 2024.
- Basis: (125 x 9 - 600) / 12 = € 43.75 a month.
- Indexed with the 2026 coefficient: € 43.75 x 185.85 / 114.08 = € 71.27.
- 2026, factor 4: € 285.10 a month, € 3,421.20 a year.
- 2027, factor 5.50, still with the 2026 coefficient: € 392.01 a month, € 4,704.12 a year.
That is € 106.91 more a month, or € 1,282.92 a year, before the 2027 indexation. The same car ordered in May 2023 costs € 71.27 a month in 2026, without the multiplier.
Electric company car 2027: the deduction falls
The percentage depends on when you buy, lease or rent the car, and then stays fixed for that car. An electric car you still acquire in 2026 therefore stays 100% deductible.
| Electric car acquired | Deductible as a business expense |
|---|---|
| before 1 January 2027 | 100% |
| in 2027 | 95% |
| in 2028 | 90% |
| in 2029 | 82.50% |
| in 2030 | 75% |
| from 2031 | 67.50% |
For the NSSO, an electric car pays the minimum amount. For a car ordered after June 2023, that is € 42.34 a month in 2026. With the new minimum of € 28.57 and the 2026 coefficient, it would be € 46.54.
A plug-in hybrid you buy, lease or rent before 1 January 2028 stays partly deductible. The costs other than fuel follow the CO2 formula in the law, capped at 75%, unless the car emits at most 50 grams of CO2 per km. Electricity follows the percentage of an electric car, so 95% for a plug-in acquired in 2027. Fuel is not deductible.
What Business Centrum does for you
For each car we track the date of the order form or contract, calculate the 2027 solidarity contribution with the right multiplier and with the new coefficient as soon as the NSSO publishes it, and declare it with the number plates in the DmfA. That happens in your payroll administration, together with Acerta. The benefit in kind on the payslip uses the same data, see our guide on the benefit in kind of a company car. You discuss the corporate tax deduction with your accountant. Extending a lease or ordering a car around the turn of the year? Have the date checked.