NSSO: strong increase of the CO2 contribution from 1 July 2023

From 1 July 2023, the CO2 solidarity contribution that you are liable to pay as an employer for the vehicles you provide to your employees will be increased for some of your employees.

In our infoflash of 13 December 2022, we announced that, as part of the greening of mobility, the government decided that the CO2 contribution will be increased from 1 July 2023 on the basis of a coefficient and for certain vehicles. The minimum CO2 contribution will also be increased.

Which vehicles are concerned?

For company vehicles purchased, rented or leased as from 1 July 2023:

The CO2 contribution will be multiplied by the following coefficients:

In addition, the minimum CO2 contribution will increase:

For company vehicles purchased, rented or leased before 1 July 2023:

The CO2 contribution must not be multiplied by a coefficient. It is calculated solely on the basis of the current formula (see our infoflash of 13 December 2022, indexed annually).

What is the decisive date?

The date to be considered in determining whether the company vehicle is purchased before or after 1 July 2023 is the date of the purchase order for the vehicle, not the date of delivery or registration.

If the vehicle is not purchased by the employer, the date of conclusion of the leasing contract will be decisive.

Source: Act of 25 November 2021 organising the fiscal and social greening of mobility, Belgian Official Gazette 03.12.2021