Starting January 1, 2026, Flanders will end its full exemption from registration and annual road taxes for fully electric (BEVs) and hydrogen-powered vehicles (FCEVs). Until then, all electric cars remain completely tax-free, and new owners of second-hand EVs registered earlier will still benefit.
From 2026, new EVs registered in Flanders will pay a fixed one-time registration tax of €61.50, and an annual road tax based on fiscal horsepower, usually between €70 and €200 per year, depending on the vehicle’s power.
The Flemish government anticipates that this new system will generate approximately €30 million annually, thereby helping to maintain the country’s road infrastructure.
Not for second-hand EVs
If a second-hand car was first registered in Belgium before 2026, it will keep its exemption — even when sold to a new owner later. However, the rule does not apply to used EVs imported from abroad, since the first registration in Belgium determines whether the exemption still holds.
This ensures tax consistency and traceability in the vehicle register, and prevents buyers from avoiding taxes by importing older foreign EVs after the exemption ends.
Problem for leasing companies?
The new Flemish tax also applies to leasing companies. Approximately 88% of all electric vehicles in Belgium are company cars or leased vehicles.
And there, a problem might occur. Leasing firms may therefore move their fleet registrations to Brussels or Wallonia, where EV taxes remain lower and more stable. Even slight differences — around €100 to €150 per car per year — can quickly add up to millions of euros for large fleets.
In Belgium, car registration, and therefore where taxes are paid, depends on the legal seat of the leasing company, not on the location where the car is actually driven.
Tax experts warn that these regional differences could raise questions about equal treatment under EU law, as the same car could be taxed differently depending on the location of the leasing company’s headquarters.
No longer waiting for Brussels
When Flanders first proposed ending the EV tax exemption in 2023 during initial budget talks, Ben Weyts, Flemish Minister of Finance and Budget, decided to postpone the plan. He explained that the reform could not be applied effectively because of regional inconsistencies.
Brussels still lacks a functioning government following the elections, making it impossible to reach a cooperation agreement. Wallonia has indicated no interest in changing its system as EV uptake is much slower there; it’s keeping its low, flat rates.
Meanwhile, EV adoption in Flanders has exploded by a factor of 95 since 2015, and tax revenues have dropped sharply.
In Belgium, according to StatBel, the number of fully electric vehicles (EVs) has risen sharply over the last two years. In 2023, there were 138,749 fully electric vehicles; by 2024, this number had increased to 254,240.
So Ben Weyts announced Flanders would go ahead unilaterally in 2026, even without the other regions. Always looking for funding, Flanders is seeking on additional €30 million to invest in road network maintenance.
What are the main differences?
But if Brussels and Wallonia already apply small minimum taxes, what are the main differences in registration fees and annual taxes for EVs after January 2026?
When it comes to registration tax, Flanders applies a fixed €61.50 for all new EVs from 2026. Brussels & Wallonia already charge a minimum of €50 to a maximum of €61.50. They are maintaining their advantage by not taxing them fully, unlike combustion cars.
The differences will become more substantial in annual road tax, though, as Brussels & Wallonia, for the time being, stick to a flat yearly amount of around €100, regardless of power or price.
Still, Flanders applies the fiscal horsepower rule to ICE cars, but with a special formula tailored for EVs that lack cylinders. The formula is simple: fiscal hp = 0.00089 × motor power in watts.
In practice, this means that smaller EVs (such as a Renault 5 with 110 kW) are equivalent to about 1 hp, mid-size models (like a Tesla Model Y or BMW iX1) are around 2 hp, and powerful performance cars (like a Porsche Taycan) are approximately 3 hp. This adjusted system keeps electric cars in the lower tax bands while still linking the annual fee to their real power output.
Here’s a simple AI-calculated overview of how much drivers will actually pay to register and own an electric car in each region.
Examples: first-year totals (registration + one year of road tax)
| EV model | Flanders 2026+ | Brussels | Wallonia | Difference |
|---|---|---|---|---|
| Renault 5 E-Tech (110 kW) | €61.50 + €80 = €141.50 | €61.50 + €100 = €162 | €50 + €103 = €153 | Flanders ≈ €20 cheaper |
| BMW iX1 (200 kW) | €61.50 + €160 = €221.50 | €162 | €153 | Flanders ≈ €60–70 more |
| Tesla Model Y (160 kW) | €61.50 + €160 = €221.50 | €162 | €153 | Flanders ≈ €60–70 more |
| Porsche Taycan Turbo (300 kW) | €61.50 + €240 = €301.50 | €162 | €160–170 | Flanders ≈ €130–140 more |
Sources: Vlaamse Belastingdienst (VLABEL), fisc.brussels, SPW Finances Wallonie, Alternative Fuels Observatory (2025).
In practice, the registration fee will be almost identical in all regions (around €60). The main difference is the yearly road tax: Brussels and Wallonia stay at about €100 per year, while Flanders introduces a variable amount that depends on motor power.
Small EVs will remain slightly cheaper in Flanders, but large or high-power models will cost somewhat more each year.
