Higher flat rate for home charging of electric cars in the third quarter of 2026

Do your workers charge their electric company car at home? You can refund these costs without creating a new benefit in kind. Since last year, the tax authorities have allowed this refund on a flat-rate basis. The amounts will increase in the third quarter of 2026.

This AI-generated translation may contain errors and should not be considerd legal advice. For accurate info, refer to the Dutch or French version or consult your Securex Legal Advisor.

What is it about and what are the rules?

In principle, the tax authorities require that the reimbursement of electricity for the company car be based on the actual costs incurred by the employee. However, current technology does not always yet make it possible to measure the real electricity consumption of employees accurately and easily.

To avoid discouraging the greening of the vehicle fleet due to administrative burdens, the tax authorities have allowed since 1 January 2025 the use of a specific CREG tariff.

Some rules must be observed.

A permanent measure

A circular 2025/C/38 of 17 June 2025 now extends this measure indefinitely. This makes the scheme permanent.

As a result, you are no longer obliged to calculate the actual costs of charging for each employee, as long as no end date is set.

Employers who wish to reimburse the actual electricity costs can still do so.

More info: "Home charging: flat-rate reimbursement becomes permanent"

Our tip
Draw up a car policy today and add it as an annex to the labour contract of your employees with a company car.”

Read more: car policy.
For more information, you can contact your legal advisor via myHR@securex.be.

What is the flat rate for the third quarter of 2026?

The maximum amounts for the third quarter of 2026 can now be calculated.

	From 1 July 2026 to 30 September 2026	From 1 April 2026 to 30 June 2026
Flemish Region	32.22 euro cents/ kWh	31.91 euro cents/ kWh
Brussels-Capital Region	37.19 euro cents/ kWh	35.55 euro cents/ kWh
Walloon Region	37.83 euro cents/ kWh	36.36 euro cents/ kWh

These rates are the maximum amounts you may apply. They will be adjusted each quarter.

As an employer, you are also free to grant a lower amount. However, you should check what has been determined in your sector.

Possibility to use a rate that does not take into account the employee's place of residence

In addition to the above flat rates, you also have the option to pay a rate without taking into account the employee's place of residence. However, this rate may not be higher than the lowest rate applicable in one of the regions for the relevant quarter. For the third quarter, this rate may therefore not exceed 32.22 euro cents per kWh.

You are bound to this choice for the entire calendar year.