Thematic investment deduction: Apply for certificates for zero-emission transport
Grants, Credits & Incentives Alert
Belgium’s Federal Public Service for Mobility and Transport has published the certification process for the thematic investment deduction for selected investments in zero-emission transport included in the mobility list (Dutch | French).
The thematic investment deduction is a Belgian tax incentive with deduction rates of up to 40%, generating a saving of up to 10% on eligible investments (based on the standard corporate income tax rate of 25%).
Online forms available for selected categories
Online certification is currently available for the following investment
Group 1: Rail transport
- Category 1: Shunting locomotives- Investments in converting diesel shunting locomotives to zero-emission battery-electric locomotives or purchasing new zero-emission shunting locomotives.
Group 2: Road transport
- Category 2: Active mobility - Investments in zero-emission (motorised) bicycles, speed pedelecs, motorcycles, and complementary cycling accessories (changing facilities, storage, infrastructure).
- Category 3: Other vehicles on wheels - Investments in zero-emission vehicles for goods transport (excluding fossil fuel transport) and zero-emission buses and coaches.
Certificate request deadline
The official deadline for submitting the certificate request for investments made between 1 January 2025 and 30 June 2026 has been exceptionally extended by a royal decree of 12 August 2025 (Dutch | French) ensuring at least a three-month period for submission. For further information, see our Tax Alert of 29 August 2025.
