Deductibility of charging stations for businesses in Belgium in 2025

What are the possible tax incentives and bonuses for companies wishing to install charging stations for their employees in Belgium?

August 31, 2024 marked the end of increased tax benefits for companies and the abolition of incentives for private individuals in Belgium. Despite this change, installing charging stations remains a smart strategy for businesses, thanks in particular to the new tax measures in force in 2025. These now revolve around a simplified regime offering various deductions, including a thematically enhanced deduction. This article guides you through the deductibility opportunities in 2025 and how to optimize your investment in sustainable recharging infrastructure.

What will change in 2025 for your company?

The tax deduction system has been simplified and is now based on three main principles:

  • A basic deduction of 10% for SMEs and the self-employed (previously 8%), applicable to all types of investment, and 20% for digital investments.
  • An “increased thematic deduction” of 40% for the self-employed and SMEs (compared with rates ranging from 15.5% to 22.5% previously) and 30% for large corporations.
  • A technological deduction of 13.5% (if deducted all at once) or 20.5% (if spread over time).

Another notable change is that, whereas deduction rates used to be adjusted in line with the consumer price index, this will no longer be the case in 2025.

Which investments qualify for a deduction?

The installation of electric charging stations is one of the investments eligible for the increased 40% deduction, in the same way as :

  • Investments in sustainable mobility, including cycling infrastructure and zero-emission vehicles.
  • Investments in energy efficiency, such as heat pumps, insulation or renewable energy production.
  • Environmental projects, such as recycling, waste reduction and greening industrial sites.

Which Belgian companies can benefit, and under what conditions?

The reform concerns a wide range of companies, but rates vary according to their size and the type of investment chosen. To be eligible, an investment must :

  • Be depreciable over a period of at least three years and used exclusively for business purposes.
  • Not appear on the list of exclusions set out in the Royal Decree published in the Moniteur belge.
  • Not to have already benefited from regional aid for thematic deductions.
  • Not for a company in difficulty, recording losses for two years or unable to repay its creditors.

In addition, only one category of deduction can be applied per investment.

When and how can your company benefit from these deductions?

The investment allowance is applied to profits for the year in which the investment was made. In the event of insufficient profits, the balance may be carried forward:

  1. In the following year for the basic deduction.
  2. Unlimited for other deductions.

Specific administrative procedures are required to benefit from the rates provided for by the reform. For the basic deduction (10%), a simple tax return is all that is required, while the other deductions require a more detailed file.

Why are charging stations still a strategic investment?

1. Anticipating changes in company vehicle taxation

From 2026, only zero-emission vehicles will be tax-deductible. Costs associated with hybrid and internal combustion vehicles will lose their deductibility. Without charging stations, companies are likely to see their operating costs rise.

2. Reduce long-term energy costs

The installation of on-site charging stations reduces the cost of recharging the company fleetespecially if coupled with green electricity contracts or photovoltaic panel installations. This approach optimizes energy expenditure and reduces the company’s carbon footprint.

3. Attracting and retaining talent

Eco-responsible practices are increasingly valued by employees and customers alike. Charging stations are an asset for recruitment and loyalty, while reinforcing the company’s brand image.

How do you invest in a charging station when you’re a small, medium-sized or large company?

1. Opt for intelligent charging stations

Smart charging stations optimize energy consumption and adjust charging power, reducing peak consumption and maximizing the use of renewable energy.

2. Choose a strategic location

Placing charging stations at company headquarters, in subsidiaries or at employees’ homes facilitates the transition to an electric fleet and optimizes the deductibility of business expenses.

3. Take advantage of classic deductibility

Even without the increased deduction, terminals remain depreciable and can be included in business expenses, guaranteeing long-term tax benefits.

Answers to the most frequently asked questions by our contractor customers

Is it still possible to benefit from tax deductibility in 2025?

Yes, via the standard deduction and the increased thematic deduction (up to 40% for SMEs and 30% for large companies).

Why is it important to install bollards now?

With the phasing out of tax breaks for internal combustion vehicles in 2026, anticipating the installation of charging stations helps optimize charging costs.

Can terminals be installed in employees’ homes?

Yes, this makes it possible to optimize the use of company electric vehicles, while remaining fiscally advantageous.

What type of terminal is recommended?

Smart charging stations with charge-back systems are highly recommended for optimizing energy management and reducing costs.

Are there any special terminals for commercial vehicles?

Yes, there are solutions for vans and commercial vehicles.

Get advice from our charging stations specialists for your employees

At Vectura, we specialize in the installation of sustainable energy solutions for homes and businesses. Our team of professionals will guide you through the charging station installation process and offer you personalized advice. Whether it’s choosing the ideal charging station, understanding the associated tax benefits or answering any other questions, we’re here to help. Contact us directly to discuss your specific needs and to draw up a quotation. Together, let’s build a greener, more sustainable future with electric mobility!

This article was created on October 29, 2024 and was updated on the basis of an official legal source:
  • Circular 2021/C/113 concerning the installation of charging stations for electric vehicles and the supply and provision of services relating to these charging stations.
  • Circular 2021/C/115 on the fiscal greening of mobility.
  • Circular 2024 – 011817 : Royal Decree published in the Moniteur belge introducing the investment lists and the climatic and environmental exclusion list and determining the digital investments taken into account for the increased basic deduction.