In Belgium, a 100 % electric company SUV ordered before 2027 stays 100 % deductible and triggers the floor ATN, around €1,690/year. A combustion SUV ordered in 2026 falls to 0 % deductibility, with an ATN that climbs with CO₂. For a business owner, the tax math now leans clearly toward electric.
How deductible is a company SUV in 2026?
For a new order in 2026, only the 100 % electric SUV stays deductible. A petrol, diesel or hybrid SUV (even non-plug-in) ordered from 1 January 2026 drops to 0 % deductibility under corporate tax. The electric model ordered before 1 January 2027 keeps its 100 %.
The reform from the 2021 law locks in an unambiguous calendar. Combustion SUVs ordered between 1 July 2023 and 31 December 2025 keep a declining transitional regime: 50 % deduction in 2026, 25 % in 2027, then 0 % in 2028. Outside that window, nothing. For electric, the 100 % rate applies to any order placed before 2027, then drops to 95 % in 2027 and 90 % in 2028.
On the Belgian market, this changes everything for an owner renewing a fleet. According to the SPF Finances (Federal Public Service Finance), a combustion SUV ordered this year will no longer reduce the company's taxable base by a single euro on depreciation, fuel or maintenance. Our comparison of the best electric SUVs in Belgium covers the models that hold up beyond the tax argument alone.
How is the ATN of a company SUV calculated?
The ATN (avantage de toute nature, the taxable benefit in kind) is the taxable advantage borne by the driver. The official formula is: catalogue value × CO₂ coefficient × 6/7 × age coefficient. The CO₂ coefficient starts at 5.5 % and moves by 0.1 % per gram above or below the reference rate, capped between 4 % and 18 %.
The 2026 reference rates are set at 58 g/km for diesel and 70 g/km for petrol, according to Group S. In practice, each gram of CO₂ above the reference adds 0.1 % to the taxable base, and the age coefficient cuts the ATN by 6 % per year of age, without falling below 70 %. The figure that matters: the annual ATN can never drop below €1,690 in 2026.
In practice, that creates a huge gap by powertrain. A petrol SUV emitting 150 g/km has a CO₂ coefficient of 13.5 % (5.5 % + 8 g above 70). An electric SUV at 0 g/km is pinned at the 4 % floor: its taxable base is divided by three, even though its catalogue value is often higher.
Is an electric company SUV really 100 % deductible?
Yes, provided you order it before 2027. A 100 % electric SUV ordered in 2026 stays 100 % deductible under corporate tax, versus 0 % for a new combustion model. This is the last year to lock that maximum rate in over the vehicle's holding period.
The combined effect is twofold: the company deducts all costs (depreciation, insurance, charging electricity) and the driver bears the lowest ATN on the market. For a catalogue value above €40,000, the corporate-tax saving (25 %) offsets much of the higher purchase price versus an equivalent combustion model.
Electric, hybrid or combustion SUV: which costs least in tax?
Electric wins on both counts: 100 % deduction and floor ATN. The table below compares SUVs sold in Belgium for a new order in 2026. The ATN is indicative, based on an estimated catalogue value and a new vehicle (age coefficient 100 %).
| Model | Powertrain | CO₂ (WLTP) | Deduct. 2026 | ATN/year* |
|---|---|---|---|---|
| Tesla Model Y | electric | 0 g | 100 % | ~€1,690 |
| Volvo EX30 | electric | 0 g | 100 % | ~€1,690 |
| Renault Scénic E-Tech | electric | 0 g | 100 % | ~€1,690 |
| Toyota RAV4 | hybrid (HEV) | ~126 g | 0 % | ~€4,280 |
| VW Tiguan eTSI | petrol | ~150 g | 0 % | ~€4,630 |
| BMW X3 xDrive20d | diesel | ~150 g | 0 % | ~€7,300 |
*Illustrative ATN, new vehicle, estimated 2026 catalogue value.
The reading is clear. An electric SUV triggers the floor ATN of about €1,690/year while staying fully deductible. A Toyota RAV4 hybrid, frugal at the pump, does not escape the rule: ordered in 2026 it is at 0 % deduction and its ATN exceeds €4,200/year because of its 126 g of CO₂. The BMW X3 diesel illustrates the worst case: a high catalogue value and 150 g of CO₂ push the ATN above €7,000/year. For high-mileage use, our file on the best hybrid SUV for high mileage shows that the fuel-economy argument no longer saves the tax balance of a new combustion model.
The plug-in hybrid case deserves a nuance. A PHEV shows very low CO₂ (often 20 to 30 g/km), so an ATN close to the floor, but its deductibility now follows the combustion rules for a 2026 order, and its fossil-fuel costs are no longer deductible, as BNP Paribas Fortis notes. Only electricity costs stay 100 % deductible.
Which company SUVs should you avoid for tax in 2026?
Avoid for a 2026 order: the large high-CO₂ combustion SUV. A diesel or petrol SUV above 150 g/km stacks three penalties at once: 0 % deductibility, an ATN that can exceed €7,000/year and the heaviest CO₂ levy. No usage benefit makes up for that triple cost.
The CO₂ levy, paid by the employer to the ONSS (National Social Security Office), is the trap people often forget. According to Securex, its minimum monthly amount in 2026 is €33.93 for a vehicle acquired before 1 July 2023 and €42.34 for one acquired since, climbing with emissions. On a large combustion SUV it quickly passes €60 to €80/month, close to €1,000/year borne by the company.
What we would avoid: ordering a premium combustion SUV in 2026 "because that's what we've always done." The math has flipped. An owner hesitating to switch to electric has every reason to act now, while the 100 % deduction window stays open before 2027. For those leaning toward used or reliable premium, our guide to the most reliable used SUV still holds, bearing in mind that a used combustion vehicle bought through a company faces the same deduction caps.
Frequently asked questions
No, not for a new order. A petrol, diesel or non-plug-in hybrid SUV ordered from 1 January 2026 gives no deductibility under corporate tax: the rate drops to 0 %. Only combustion SUVs ordered between 1 July 2023 and 31 December 2025 keep a transitional regime (50 % in 2026, 25 % in 2027, 0 % in 2028).
The formula is: catalogue value × CO₂ coefficient × 6/7 × age coefficient. The CO₂ coefficient is 5.5 %, adjusted by 0.1 % per gram above or below the reference rate (58 g/km diesel, 70 g/km petrol in 2026), with a 4 % minimum and an 18 % maximum. The annual ATN cannot be lower than €1,690 in 2026. ATN stands for avantage de toute nature, the taxable benefit in kind.
The 100 % electric SUV. Ordered before 2027, it stays 100 % deductible under corporate tax and triggers the floor ATN, around €1,690/year, because its CO₂ coefficient drops to the 4 % minimum. By contrast, a combustion SUV ordered in 2026 combines 0 % deduction with a much higher ATN.
Less and less. A PHEV ordered from 2026 follows the combustion rules for the car's deductibility, and since 2026 its fossil-fuel costs are no longer deductible; only electricity costs stay 100 % deductible. Its ATN remains low thanks to a low CO₂ figure, but the overall advantage erodes against the electric option.
It is a monthly solidarity contribution paid by the employer to the ONSS (National Social Security Office), based on the CO₂ rate and fuel type. In 2026 it cannot fall below €33.93/month (vehicle acquired before 1 July 2023) or €42.34/month (acquired since). The more the SUV emits, the higher it climbs.
Often yes, especially above €40,000 catalogue value. An electric SUV ordered in 2026 is 100 % deductible versus 0 % for a new combustion model: across depreciation, insurance and energy, the corporate-tax saving (25 %) absorbs much of the higher purchase price.
Large high-CO₂ combustion SUVs ordered in 2026. A diesel or petrol SUV above 150 g/km combines 0 % deduction, an ATN that can exceed €7,000/year and the heaviest CO₂ levy. The triple tax cost wipes out any advantage over an electric equivalent.
We dig through the Belgian market data — TÜV reliability, real-world ADAC consumption, company-car taxation, list prices — to call it straight. No brand pays us.