Deduct tolls

You won’t easily come across toll roads in Belgium, because in practice, freeways in Belgium are toll-free. Nevertheless, you may have to pay a toll when traveling abroad. Is the toll then tax-deductible?

As a natural person, you can deduct the cost of tolls when traveling to your customers, for example, abroad. They will then be considered as “travel expenses”, 100% deductible.

As the director of a limited liability company, you may use your company car for private purposes, such as a driving vacation in the South of France. In this case, you will almost inevitably have to pay tolls. These toll charges are deductible business expenses, covered by the benefit in kind.

Benefits in kind (ATN/VAA)

Benefits of any kind (ATN/VAA) are advantages that you receive from your company as an executive. These may include, for example, a company car, a fuel card, a smartphone or luncheon vouchers.

The tax authorities regard these benefits as an additional form of business income, since you also make personal use of them. If you travel abroad with your company car, the cost of tolls and refuelling abroad are part of these overheads.

As the manager of your company, you can therefore pay the toll charges directly into your company account. You will be taxed on the NTD generated by the use of the vehicle.

The advantage is that you don’t have to pay these costs, however small, out of your salary. So you keep more of your take-home pay than if you paid the expenses from your private account.