Except for Brussels, all newly appointed ministers have now taken office. This means that the various government agreements can come into effect. But what does this mean for you and your (company) car? We summarize the most important changes for you.
Benefit in Kind (VAA)
The calculation of the Benefit in Kind (VAA) for your company car is based on a reference value for CO2 emissions. These reference values will become stricter in 2025. For diesel cars, the threshold will drop from 65 to 59 g/km CO2, while for petrol, LPG, and CNG cars, it will decrease from 78 g/km to 71 g/km.
What does this mean in practice? If you drive a traditional diesel or petrol car, your VAA will increase by about 5 to 8% in 2025. For EVs, nothing changes: They will remain taxed at a minimum coefficient of 4%.
Additionally, a new minimum amount will be introduced. Whereas in 2024 you paid at least €1,600 per year in VAA, this will increase to €1,650 from 2025 onwards.
CO2 Contribution
Employers pay a CO2 contribution for the company car they provide. This amount is indexed annually. For 2025, the indexation coefficient has been set at 1.5948, resulting in an increase of 3.84% compared to 2024.
For cars with a traditional combustion engine, a CO2 multiplier is added on top of this. This multiplier will increase from 2.25 to 2.75, representing a 22% rise. This multiplier does not apply to plug-in hybrids, conventional hybrids (as long as they stay below 96 g/km for petrol and 78 g/km for diesel hybrids), or EVs.
However, this does not mean that eco-friendly company cars escape entirely. Anyone ordering a green company car today ensures that their employer pays at least €37.33 per month in CO2 contribution, compared to €31.99 in 2024.
Home Charging
Employees who charge their electric company car or plug-in hybrid at home usually settle the electricity costs directly with their employer. To avoid confusion regarding reimbursement, a fixed amount has been determined (based on an average of tariffs published by the CREG) and will be revised quarterly. This flat-rate method will remain in place until the end of 2025.
Rates for the first quarter of 2025:
- Flanders: 28.22 cents/kWh
- Brussels: 32.94 cents/kWh
- Wallonia: 32.56 cents/kWh
Flanders
At the regional level, some changes are also on the horizon, particularly with the arrival of the new Flemish government. For example, privately purchased EVs will soon no longer be exempt from registration tax (BIV) and road tax. The exact amounts to be paid are not yet known.
At the same time, the Flemish government has postponed the tightening of Low Emission Zones (LEZ). This means that Euro 5 diesel cars can still enter Antwerp and Ghent without fines, just as in Brussels and Wallonia.
The total ban on combustion engine vehicles has also been delayed. The new target date is now 2035 instead of the previously planned 2029.