State the amount of the tax reduction for this in the appropriate section the expenses actually paid in 2022 for the purchase of a new motorcycle, three-wheeler or four-wheeler:

  • which is driven exclusively by an electric motor
  • that is suitable for the transport of at least 2 people
  • for which a Belgian driving license for vehicles of category A or B or an equivalent European or foreign driving license is required.

 ▲ Attention!

  • The date of the vehicle purchase invoice may be used as the date of payment be considered provided it has been paid in full.
  • ‘New’ vehicle should be understood as: a vehicle that is on the date of the purchase invoice has not yet been registered in Belgium or abroad.
  • If you received a mobility budget in 2022 (see box 24, section g of your pay slip no. 281.10 or box 18 of the slip no. 281.20 of your remuneration as a manager) you are not entitled to this tax reduction and you are therefore not allowed to mention this in your tax return.

  (1) If you have to fill in box II, section A, 6 (because you spent less than 12 months during the income year was a resident of the country subject to personal income tax), you must multiply this amount by the number of months you must enter in that section, and divide by 12. Round the result to the higher or lower multiple of 10 euros depending on whether the unit reaches 5 euros or not.

117 Box X Keep the following documents available to the tax authorities:

  • the purchase invoice of the vehicle, with the information referred to in Article 6313, § 2, of the Royal decision implementing the Income Tax Code 1992 formula in which the seller confirms that the vehicle meets the above conditions
  • the proof of payment of that invoice.

   The amount of the tax reduction to be stated in the tax return is equal to 15% of the actual paid amount of the invoice (VAT included) with a maximum by:

  • 3,140 euros (1) when purchasing a motorcycle or a tricycle
  • 5,150 euros (1) when purchasing a four-wheeler.

  ▲ Please note: if the vehicle is jointly owned by several persons who are taxed alone, each co-owner who has incurred the above-mentioned expenses must limit the maximum of 3,140 euros (1) or 5,150 euros (1) in proportion to his ownership share in the vehicle.

Keep the calculation of the amount of the tax credit stated in your tax return available to the tax authorities

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