The Flemish government has officially decided that the new tax regulations for electric vehicles (EVs) will be applied based on the registration date, not the order date. This means that all zero-emission vehicles registered from 1 January 2026 onward will be subject to both the Registration Tax (BIV) and the Annual Road Tax (JVB).
This decision directly impacts leasing companies such as Hertlease, as well as businesses and drivers considering an electric vehicle in 2025 or 2026.
Why this decision?
Sector federation Renta has spent the past months intensively lobbying the Flemish government to adopt the order date as the determining factor, ensuring that vehicles ordered before 01/01/2026 but delivered later would still fall under the current exemption.
Despite extensive sector analyses, data, and concrete proposals, the cabinet of Minister Weyts clarified that:
- The political and procedural margin for amendments is too limited,
- The legislative decree is part of a broader policy package where no further substantial changes can be made,
- Renegotiating the draft decree is no longer feasible.
The cabinet did acknowledge the sector’s concerns as legitimate and expressed willingness to engage in further dialogue regarding the practical implementation of the new tax rules.
What does this mean in practice?
For all vehicles registered from 1 January 2026, the following applies:
BIV mandatory for EVs
Until the end of 2025, EVs remain fully exempt from the Registration Tax (BIV).
Annual Road Tax (JVB) also applicable
The Annual Road Tax — currently still waived for EVs — will be charged from 2026 onwards, based on the registration date.
This applies to all leasing companies and becomes a standard part of the leasing cost.
Transitional measure for vehicles ordered before 6 October 2025
Electric vehicles ordered before 6 October 2025, but not yet registered by 31 December 2025, will still benefit from the tax exemption.
What else is changing in Flanders?
This decision is part of a broader evolution toward:
- Cost-covering taxation for EVs,
- Simplification of tax structures,
- Gradual reduction of fiscal benefits for zero-emission vehicles.
These changes follow earlier federal measures, such as the phased reduction of deductibility for hybrid vehicles and stricter CO₂ standards for company cars.
Hertlease supports you throughout this transition
We understand that these changes may create uncertainty. That is why we:
- Analyse each file individually,
- Advise on the optimal timing for ordering and registering vehicles,
- Keep you informed of any regulatory changes.
If you have questions about what this update means for your future or existing lease contracts:
📞 Contact our team at 02 669 51 51 or reach out to your regular Hertlease contact person.