Deduct maintenance and repair costs for your vehicle
40% - 100%
These expenses are deductible even if the calculation is not easy!
Maintenance and repairs to the vehicle for business purposes are also deductible. The calculation of this deductibility depends on three factors: the date of purchase of your vehicle, its CO2 emissions and, of course, the professional use you make of it.
Firstly, you deduct your car maintenance and repair costs in proportion to your professional use of the car: 50% of the journeys you make are exclusively for professional purposes? 50% of your costs are taken into account for possible deductibility.
You deduct part of this professional share according to the CO2 emissions of your car and its date of purchase.
1/ You bought your car before 31/12/2017?
- Petrol/diesel + CO2 emissions between 1 and 60 gr = 100% deductibility
- Petrol/diesel + CO2 emissions between 61 and 105 gr = 90% deductibility
- Petrol + CO2 emissions between 106 and 125 gr = 80% deductibility
- Diesel + CO2 emissions between 106 and 115 gr = 80% deductibility
Above these levels, you deduct 75%.
2/ You bought (ordered) your car from January 1, 2018 onwards.
You apply the following formula:
120% - (0.5% x fuel coefficient x CO2/km)
Fuel coefficient is also linked to emissions, as you will see:
You have a diesel? The fuel coefficient is 1.
Your car is running on petrol? The fuel coefficient is 0.95.
Do you drive on CNG? The fuel coefficient will be 0.9 up to 11 fiscal horsepower, 0.95 beyond that.
Would you prefer tips that are tailored to your professional situation? We can do that too for you!
These expenses might be relevant too
You may have noticed that a lot of self-employed professionals invest in electric vehicles. There is a good reason to that: until end 2020, they have been able to deduct 120% of...Know more
With a (electric) bike, you save time that you can choose to dedicate to your work or private life. You stay fit and healthy. Last but not least, you are able to deduct it all,...Know more
The deductibility is calculated based on the CO2 emissions of your lease or rental vehicle. In both cases you do not have to pay the VAT up front, it's included in the renting...Know more
tailored to your job
We'll send 3 tips you did not know you needed