All expenses > Car maintenance

Car maintenance

Tax audit risk

Easiness to justify
Average amount deducted€ 1000 per yearFrequency3-4x per year
Deducted by66% of independentsRecommended by0% of independentsDo you deduct this expense?Would you recommend this expense?

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.


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