For a zero-emission vehicle purchased, leased, or rented in 2026, the tax deductibility is 100%. In 2027, it drops to 95%. The applicable rate is set on the contract date and doesn’t change after that.
"}},{"componentType":"comparisonCards"},{"componentType":"paragraph","richBody":{"value":"Year the contract is concluded | Tax deductibility |
|---|---|
2026 | 100% |
2027 | 95% |
2028 | 90% |
2029 | 82,5% |
2030 | 75% |
| From 2031 onwards | 67,5% |
The applicable rate is set and kept based on the year you buy the car or sign the contract.
"},"title":"Applicable rates after 2026"},{"componentType":"sectionTitle","title":"A difference that matters over time"},{"componentType":"paragraph","richBody":{"value":"The difference between 100% and 95% may seem limited. However, it can apply to vehicle-related expenses for several years. Does your business finance multiple cars? The accumulated difference affects the total cost of your fleet.
"}},{"componentType":"sectionTitle","title":"The leasing contract signature date is what matters"},{"componentType":"paragraph","richBody":{"value":"To benefit from the deduction rate applicable in 2026, your leasing or rental agreement must be validly concluded by 31 December 2026 at the latest. The date the car is delivered doesn't matter here.
Example: you order an electric vehicle in December 2026 but sign the leasing agreement in January 2027. In that case, the maximum applicable deduction rate will be the 2027 rate, i.e. 95%.
"}},{"componentType":"sectionTitle","title":"What is covered by tax deductibility?"},{"componentType":"paragraph","richBody":{"value":"Tax deductibility covers the business expenses associated with your vehicle. Depending on the financing solution you choose and your company's situation, this may include:
Interest related to the financing of the vehicle remains 100% tax deductible, regardless of the limitations applicable to other vehicle-related expenses and irrespective of the year in which the leasing or rental agreement was concluded.
"}},{"componentType":"sectionTitle","title":"Sign your leasing contract before 31/12/2026 and benefit from 100% tax deductibility."},{"componentType":"cta","textLink":{"text":"Existing customer? Simulate your lease here","url":"https://ebanking.ing.be/banking/lease"}},{"componentType":"cta","textLink":{"text":"Not yet an ING client? Request your lease here","url":"https://www.ing.be/en/business/financing/intake-form-business-credit-center?flow-step=interested-in-a-professional-loan-1"}},{"componentType":"sectionTitle","title":"Frequently asked questions about the tax deductibility of new electric cars under a lease"},{"accordionList":[{"richBody":{"value":"No. The percentage is determined only once and remains applicable for the entire duration of the contract.
"},"title":"Does the deduction rate change every year during the leasing contract?"},{"richBody":{"value":"Yes. However, timing remains crucial. To benefit from the rate linked to 2026, the leasing agreement must be validly concluded by 31 December 2026 at the latest.
"},"title":"Can I lease a vehicle that has already been ordered?"},{"richBody":{"value":"Yes. The same tax rules apply to both solutions.
"},"title":"Do the same tax rules apply to financial leasing and financial renting?"},{"richBody":{"value":"As a general rule, exercising a purchase option at the end of the contract is not considered a new acquisition. The original deduction rate therefore remains applicable.
"},"title":"Does the deduction rate decrease when I exercise the purchase option?"},{"richBody":{"value":"An extension cannot be considered a new lease contract with ING, because the terms are already set. The tax deductibility does not change.
"},"title":"What happens if the leasing contract is extended?"},{"richBody":{"value":"A transfer to another lessee may be considered a new contract. The date of the contract amendment may then determine the applicable deduction rate.
"},"title":"What happens if the leasing contract is transferred?"},{"richBody":{"value":"For existing ING clients:
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"},"title":"Where can I find more information about financial leasing and financial renting?"}],"componentType":"accordion"}]},"hasMacro":false,"id":"3f58727e-f808-4289-91f0-bb6cf7fe943b","legalZone":{"flexComponents":[{"componentType":"paragraph","richBody":{"value":"Disclaimer: Leasing is reserved for professional customers and remains subject to approval by ING Lease Belgium SA/NV or its affiliated companies. This information is provided for general information purposes only, may be subject to change, and does not constitute an offer or professional advice. Although the greatest care has been taken in preparing this information, its completeness, accuracy or currency cannot be guaranteed. You should therefore always verify the applicable rules and requirements with the competent authorities and, where appropriate, seek professional advice before making a decision. ING Lease Belgium SA/NV and its affiliated companies cannot be held liable for any damage or decisions resulting from the use of, or reliance on, this information. Only a validly concluded agreement is binding on the parties.
"},"textLinks":[{"text":"Processing of your personal data and professional discretion","url":"https://assets.ing.com/asset/dd87b07d-2755-44fd-8497-3b40223cd2bb/Protection-of-personal-data-Lease-ENG.pdf"}],"title":"Legal mentions"}]},"localeString":"en-GB","mainHeaderZone":{"backLink":{"textLink":{"text":"Financer","url":"/en/business/financing"}},"componentType":"productHeader","coreHeader":{"headerImage":{"extension":"jpg","original":"https://assets.ing.com/asset/01d781eb-8893-4e7e-83f3-92a7f9591aaa/Tax-deductability-electric-cars.jpg","publishedAt":"2026-10-23T15:10:14Z","transformBaseUrl":"https://assets.ing.com/transform/01d781eb-8893-4e7e-83f3-92a7f9591aaa/Tax-deductability-electric-cars","type":"image","updatedAt":"2026-10-23T15:10:47Z","width":900},"subtitle":"Considering a 100% electric car for your business? From 2027 onwards, the maximum tax deductibility will gradually decrease. The applicable deduction rate depends on when the vehicle is purchased, leased, or rented.","title":"Electric Cars: tax deductibility will decrease from 2027"}},"publishDate":"2026-10-29T12:56:46.776+01:00"}}