In Belgium, individuals with disabilities can take advantage of various fiscal benefits related to the acquisition and use of a vehicle. Here is a summary of the main benefits and the conditions required.
- Reduced VAT rate of 6%
When purchasing a vehicle for personal use, disabled persons can benefit from a reduced VAT rate of 6%. This rate also applies to the purchase of spare parts and accessories, as well as to maintenance and repair work on the vehicle. However, the VAT paid on these services cannot be recovered. - Exemption from One-Time Vehicle Registration (TMC/BIV) and Annual Road Tax
Disabled persons may be exempt from TMC/BIV and road tax for a vehicle used as a personal mode of transportation, provided the vehicle is registered in their name or the name of their spouse, legal cohabitant, or legal representative. The exemption is limited to one vehicle per beneficiary, and the vehicle must be used exclusively for non-commercial personal transport. - Conditions for granting fiscal benefits
To qualify for these benefits, one of the following conditions must be met:- Be completely blind.
- Have arms completely paralyzed or amputated, or both hands amputated at the wrist.
- Have a permanent disability of at least 50% in the lower limbs.
- Be a war invalid (military or civilian) with a disability pension of at least 50% (for VAT) or 60% (for TMC/BIV and road tax).
- Procedure to obtain fiscal benefits
- Disability recognition: the individual must be officially recognized as disabled by the competent authorities.
- Exemption application: a request must be submitted to the relevant regional tax services:
- In Wallonia: Service Public de Wallonie (SPW), General Operational Directorate of Taxation.
- In Brussels: Brussels Taxation.
- In Flanders: Vlaamse Belastingdienst.
- Supporting documents: certificates proving the individual’s disability, issued by competent bodies such as the FPS Social Security or the Public Sector Pensions Service, must be provided.
- Other available assistance
- Parking card: allows parking in spaces reserved for persons with reduced mobility.
- National discount card for public transportation: offers fare reductions on public transport networks.
- Specific allowances: such as the replacement income allowance (ARR) and the integration allowance (AI) to compensate for limitations related to disability.
For more information and to access the necessary forms, it is recommended to check out the official website of the Directorate General for Persons with Disabilities.