Higher flat rate for home charging of electric vehicles in the second quarter of 2026

Are your workers charging their electric company car at home? You can refund these costs without creating a new benefit in kind. For the past few months, the tax authorities have permitted this refund on a flat-rate basis. The amounts will increase in the second 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.

The amounts mentioned below are not yet official. They still need to be established in a circular.

What is it about and what are the rules?

In general, the tax authorities require that the reimbursement for electricity used for the company car is based on the actual costs incurred by the employee. However, the current technology does not always allow for accurate and easy measurement of the actual electricity consumption by employees.

To prevent discouraging the greening of the vehicle fleet due to administrative burdens, the tax authorities have allowed the use of a specific CREG tariff for several months now.

However, certain rules must be followed.

A permanent measure

A circular 2025/C/38 of June 17, 2025 now extends this measure indefinitely. This makes the arrangement 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 has been established.

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

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

Our tip
Draft a car policy today and attach it to the labour contract of your employees with a company car.

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

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

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

	From April 1, 2026 to June 30, 2026	From January 1, 2026 to March 31, 2026
Flemish Region	31.91 euro cents/kWh	31.32 euro cents/kWh
Brussels-Capital Region	35.55 euro cents/kWh	34.26 euro cents/kWh
Walloon Region	36.37 euro cents/kWh	35.23 euro cents/kWh

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

As an employer, you are also free to assign a lower amount. However, it is advisable to check what has been determined in your sector.

Option 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 considering the employee's place of residence. This rate must not exceed the lowest rate applicable for the relevant quarter in any of the regions. In the second quarter, this rate must therefore not exceed 31.91 euro cents per/kWh.

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