How is the Flemish road tax calculated?
For a car registered since 2016 that is not leased, the tax is calculated in four steps:
- Base amount by fiscal horsepower (table below).
- CO2 correction: (CO2 - 149) × 0,3 % of the base amount for WLTP (122 for NEDC), with CO2 counted between 24 and 500 g/km. A frugal car therefore gets a reduction.
- Euronorm correction: a percentage of the base amount, negative for a recent petrol car, positive for a diesel.
- Municipal surcharge (opdeciem) of 10 %, with a minimum of 60,94 € a year.
Base amount by fiscal horsepower
| Engine size (cm³) | hp | Base amount | With opdeciem (+10%) |
|---|---|---|---|
| ≤ 750 | ≤ 4 | 97,44 € | 107,18 € |
| 751 – 950 | 5 | 121,92 € | 134,11 € |
| 951 – 1 150 | 6 | 176,28 € | 193,91 € |
| 1 151 – 1 350 | 7 | 230,28 € | 253,31 € |
| 1 351 – 1 550 | 8 | 284,76 € | 313,24 € |
| 1 551 – 1 750 | 9 | 339,12 € | 373,03 € |
| 1 751 – 1 950 | 10 | 393,00 € | 432,30 € |
| 1 951 – 2 150 | 11 | 510,12 € | 561,13 € |
| 2 151 – 2 350 | 12 | 627,00 € | 689,70 € |
| 2 351 – 2 550 | 13 | 743,76 € | 818,14 € |
| 2 551 – 2 750 | 14 | 860,88 € | 946,97 € |
| 2 751 – 3 050 | 15 | 977,76 € | 1 075,54 € |
| 3 051 – 3 250 | 16 | 1 280,76 € | 1 408,84 € |
| 3 251 – 3 450 | 17 | 1 584,00 € | 1 742,40 € |
| 3 451 – 3 650 | 18 | 1 887,12 € | 2 075,83 € |
| 3 651 – 3 950 | 19 | 2 189,52 € | 2 408,47 € |
| 3 951 – 4 150 | 20 | 2 492,64 € | 2 741,90 € |
Above 20 hp, the base amount increases by 135,84 € per extra horsepower.
Euronorm correction
| Euronorm | Petrol | Diesel |
|---|---|---|
| Euro 6 | -15,0 % | +15,0 % |
| Euro 5 | -15,0 % | +17,5 % |
| Euro 4 with particulate filter | – | +17,5 % |
| Euro 4 | -12,5 % | +25,0 % |
| Euro 3 with particulate filter | – | +25,0 % |
| Euro 3 | 0,0 % | +30,0 % |
| Euro 2 | +5,0 % | +35,0 % |
| Euro 1 | +10,0 % | +40,0 % |
| Euro 0 | +30,0 % | +50,0 % |
Examples
Annual road tax and BIV of a few typical new cars:
| Vehicle | CO2 (g/km) | hp | BIV | Annual tax |
|---|---|---|---|---|
| Petrol city car | 121 | 6 | 266 € | 149 € |
| Petrol compact SUV | 132 | 8 | 429 € | 250 € |
| Hybrid | 100 | 10 | 104 € | 304 € |
| Petrol plug-in hybrid | 30 | 8 | 58 € | 154 € |
| Large diesel SUV | 165 | 11 | 2 155 € | 672 € |
| Electric SUV | 0 | 4 | 62 € | 107 € |
Special cases
- Electric or hydrogen car registered from 1 January 2026: flat 107,16 € a year. Those registered earlier remain exempt.
- LPG car: 138,48 € reduction before the opdeciem, then an additional LPG tax of 89,16 €, 148,68 € or 208,20 € by fiscal horsepower.
- Classic car over 30 years old: flat 109,73 € a year.
- Motorbike over 250 cm³: 75,90 € a year.
- Car registered before 2016 or leased: tax by fiscal horsepower only.
Reform planned for 2027
Flanders plans a new road tax for cars registered from 1 January 2027, based on mass and a CO2 class. It still has to be approved by the Flemish Parliament; the calculator applies the current rules.
Rates valid from 1 July 2026 to 30 June 2027, indexed every 1 July. Estimated, unofficial amounts.