Is your driving licence tax-deductible?

Getting a driving licence has become quite expensive, so it could make a big difference if those costs were tax-deductible. Unfortunately, however, the costs of obtaining a category B licence are not considered work-related expenses.

When is a driving licence considered a business expense?

A driving licence can be tax-deductible if it’s essential for your current self-employed activity and has no private use.

Examples include:

• Category C licence (lorries): for example, a self-employed transporter
• Category D licence (bus/coach): for example, a self-employed bus driver
• Category G licence (agricultural vehicles): for example, a farmer
• Category E licence (heavy trailers): for example, a landscape gardener

In all these cases, the cost is 100% deductible for income or corporation tax and fully reclaimable for VAT.

Make sure you have invoices with a VAT number issued in your company’s name for all training, exams, and medical checks.

⚠️ Note: Driving licences for a new profession that you are not yet practising are not tax-deductible.

Why isn’t a category B driving licence tax-deductible in Belgium?

The tax office does not accept the costs related to a category B driving licence (car) as a business expense, even if you use the car for professional purposes.

That’s because a category B licence is considered a personal expense.

In summary

Your driving licence is fully tax-deductible when there is a clear link to your professional activities. If you’re unsure about the professional relevance or if you have mixed activities, it’s best to consult your accountant.