{"id":1289,"date":"2025-11-07T12:11:54","date_gmt":"2025-11-07T11:11:54","guid":{"rendered":"https:\/\/fmg.be\/?p=1289"},"modified":"2025-11-07T12:11:55","modified_gmt":"2025-11-07T11:11:55","slug":"deductibilite-fiscale-des-frais-de-voiture","status":"publish","type":"post","link":"https:\/\/fmg.be\/nl\/deductibilite-fiscale-des-frais-de-voiture\/","title":{"rendered":"D\u00e9ductibilit\u00e9 fiscale des frais de voiture"},"content":{"rendered":"\n
La d\u00e9ductibilit\u00e9 des frais de voitures de Belgique est une mati\u00e8re complexe, le but de cet article est de synth\u00e9tiser les r\u00e8gles en application et d\u2019aborder les mesures r\u00e9centes du gouvernement Arizona.<\/p>\n\n\n\n
\n
Pour les v\u00e9hicules avec \u00e9mission de CO2\u00a0:<\/li>\n<\/ul>\n\n\n\n
Le taux de d\u00e9ductibilit\u00e9 des voitures thermiques et hybrides est calcul\u00e9 sur base du type de carburant utilis\u00e9 et du taux d\u2019\u00e9mission de C02.<\/p>\n\n\n\n
Pour les voitures acquises entre le 1er<\/sup> juillet 2023 et le 31 d\u00e9cembre 2025, la formule est toujours d\u2019application mais le pourcentage de d\u00e9duction sera plafonn\u00e9 avec un maximum de 75% pour l\u2019ann\u00e9e 2025, 50% pour l\u2019ann\u00e9e 2026, 25% pour l\u2019ann\u00e9e 2027 et 0% pour 2028.<\/p>\n\n\n\n
Les v\u00e9hicules hybrides suivent les m\u00eames r\u00e8gles de calcul que les v\u00e9hicules 100% thermiques. Cependant, la d\u00e9duction des frais de carburant est limit\u00e9e \u00e0 50% dans le but de favoriser l\u2019utilisation du moteur \u00e9lectrique.<\/p>\n\n\n\n
Les v\u00e9hicules thermiques et hybrides acquis \u00e0 partir du 1er<\/sup> janvier 2026 ne seront, quant \u00e0 eux, plus d\u00e9ductibles \u00e0 titre de frais professionnels.<\/p>\n\n\n\n
\n
\u00a0\u00a0Pour les v\u00e9hicules sans \u00e9mission de CO2\u00a0:<\/li>\n<\/ul>\n\n\n\n
Les v\u00e9hicules \u00e9lectriques achet\u00e9s jusqu\u2019au 31\/12\/2026 restent enti\u00e8rement d\u00e9ductibles.<\/p>\n\n\n\n
Pour les v\u00e9hicules achet\u00e9s \u00e0 partir du 01\/01\/2027, le taux de d\u00e9ductibilit\u00e9 sera d\u00e9gressif et restera le m\u00eame durant toute la dur\u00e9e d\u2019utilisation du v\u00e9hicule. <\/p>\n\n\n\n
Ann\u00e9e d\u2019acquisition<\/td>
Pourcentage de d\u00e9ductibilit\u00e9<\/td><\/tr>
L\u2019accord gouvernemental 2025-2029 pr\u00e9voit une simplification des r\u00e8gles en mati\u00e8re de d\u00e9duction des frais de voiture et un r\u00e9gime transitoire \u00e9largi pour les v\u00e9hicules hybrides.<\/p>\n\n\n\n
Selon le texte, le gouvernement pr\u00e9voit de maintenir le maximum de d\u00e9duction fiscale \u00e0 75% pour les v\u00e9hicules hybrides jusqu\u2019\u00e0 la fin de 2027. Il diminuera \u00e0 65% en 2028 et \u00e0 57,5% en 2029 (en parall\u00e8le avec la r\u00e9duction pour les v\u00e9hicules \u00e9lectriques).<\/p>\n\n\n\n
Cependant, une exception est pr\u00e9vue pour les v\u00e9hicules hybrides \u00e9mettant jusqu\u2019\u00e0 un maximum de 50 grammes de CO2\/km. Si le pourcentage de d\u00e9duction obtenu via la formule est sup\u00e9rieur \u00e0 75% alors le taux le plus \u00e9lev\u00e9 pourra \u00eatre appliqu\u00e9 jusqu\u2019\u00e0 fin 2027. <\/p>\n\n\n\n
Dans l\u2019attente de l\u2019accord de Gouvernement sur ce sujet\u2026<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":1290,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-1289","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\n
D\u00e9ductibilit\u00e9 fiscale des frais de voiture - Fiduciaire Montgomery<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fmg.be\/deductibilite-fiscale-des-frais-de-voiture\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9ductibilit\u00e9 fiscale des frais de voiture - Fiduciaire Montgomery\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fmg.be\/deductibilite-fiscale-des-frais-de-voiture\/\" \/>\n<meta property=\"og:site_name\" content=\"Fiduciaire Montgomery\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-07T11:11:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-07T11:11:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fmg.be\/wp-content\/uploads\/2025\/11\/bmw-2964072_1280.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Anthony\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"Anthony\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fmg.be\\\/deductibilite-fiscale-des-frais-de-voiture\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/deductibilite-fiscale-des-frais-de-voiture\\\/\"},\"author\":{\"name\":\"Anthony\",\"@id\":\"https:\\\/\\\/fmg.be\\\/#\\\/schema\\\/person\\\/b70c0eff766447803286081bb5a6980a\"},\"headline\":\"D\u00e9ductibilit\u00e9 fiscale des frais de voiture\",\"datePublished\":\"2025-11-07T11:11:54+00:00\",\"dateModified\":\"2025-11-07T11:11:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/deductibilite-fiscale-des-frais-de-voiture\\\/\"},\"wordCount\":378,\"publisher\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fmg.be\\\/deductibilite-fiscale-des-frais-de-voiture\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fmg.be\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/bmw-2964072_1280.jpg\",\"articleSection\":[\"fiscalit\u00e9\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fmg.be\\\/deductibilite-fiscale-des-frais-de-voiture\\\/\",\"url\":\"https:\\\/\\\/fmg.be\\\/deductibilite-fiscale-des-frais-de-voiture\\\/\",\"name\":\"D\u00e9ductibilit\u00e9 fiscale des frais de voiture - 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