The federal government wishes to work with the regional governments to expand the charging infrastructure in Belgium.
Since September 2021, companies that install publicly accessible charging stations can deduct a higher percentage of costs. The cost deduction depends on the installation period:
Installation between 1 September 2021 and 31 March 2023: 200% cost deduction
Installation between 1 April 2024 and 31 August 2024: 150% cost deduction
To be eligible for this incentive, the charging station must be publicly accessible to third parties during and/or after the company's opening hours. The measure only applies to charging stations installed before September 2024.
Individuals who have a charging station installed at their own expense can enter the costs in their personal income tax return. The tax relief depends on the installation period:
Installation between 1 September 2021 and 31 December 2022: 45% tax relief
Installation between 1 January 2023 and 31 December 2023: 35% tax relief
Installation between 1 January 2024 and 31 August 2024: 15% tax relief
To qualify for tax relief, the following conditions must be met:
It must be a smart charging station.
The charging station must be installed by a professional company.
The charging point must be powered by green energy.
The maximum amount that can be deducted is €1,500.