Charging Stations:
Basic deduction and increased thematic deduction: For small Flemish enterprises, according to the fiscal definition, a basic deduction of 10% of the investment deduction applies for charging infrastructure.
For the increased thematic deduction, the following rules apply:
40% deduction for sole proprietorships and small companies
30% deduction for larger companies
For more info, please visit the Vlaio website
Clean Power for Transport: This is an annual initiative for companies wishing to install heavy charging infrastructure for electric trucks. The 2024 call closed at the end of April 2024. Communication about the next call is still pending. (more info)
Ecology Premium+: This subsidy applies to companies installing non-public DC charging stations with a capacity of at least 150 kW. Certain conditions apply, such as the requirement to use green electricity, and the subsidy covers a maximum of 2 charging stations. However, this subsidy cannot be combined with other support measures such as the investment deduction. This premium also does not apply to non-profit organizations. (more info)
Tax reduction for individuals and self-employed persons: Unfortunately, since August 2024, there are no longer any tax reductions available for individuals or self-employed persons. (more info: Vlaio)
Charging Stations:
For more information on the tax measures for electric cars, both BEVs and PHEVs, we kindly refer you to our “Subsidies and Taxation” page or here. There you will find the current rules regarding registration tax (BIV), road tax, benefit-in-kind (BIK), and tax deductibility.