If your employees charge their electric company car at home, you can reimburse the electricity costs without this resulting in an additional benefit in kind. In 2025, the tax authorities and the NSSO will exceptionally accept a flat rate from the CREG pending the implementation of digital solutions. The amounts will increase in the third quarter of 2025.
What is it about and what are the rules?
In principle, the tax authorities require that the reimbursement of electricity for the company car is based on the actual costs incurred by the employee. However, the current technology does not yet always allow for the accurate and straightforward measurement of the actual electricity consumption of employees.
To avoid discouraging the greening of the vehicle fleet due to administrative burdens, the tax authorities will temporarily permit the use of a specific CREG rate in 2025.
However, certain rules must be adhered to.
Read more: ‘Flat-rate reimbursement of home charging costs: the circular has been published’
Read more: ‘Can the employer grant a flat-rate reimbursement per charging session?’
Our tip
Draft a car policy today and attach it to the employment 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 in the third quarter of 2025?
| From 1 July 2025 to 30 September 2025 | From 1 April 2025 to 30 June 2025 | |
| Flemish Region | 34.56 euro cents/kWh | 31.94 euro cents/kWh |
| Brussels-Capital Region | 37.87 euro cents/kWh | 35.85 euro cents/kWh |
| Walloon Region | 38.43 euro cents/kWh | 36.17 euro cents/kWh |
These rates represent 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 verify 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 considering the place of residence of the employee. This rate must not exceed the lowest rate applicable for the relevant quarter in any of the regions. In the third quarter, this rate must therefore not exceed 34.56 euro cents per kWh.
You are bound to this choice for the entire calendar year.
What does Securex do for you?
We automatically calculate the amount of the benefit in kind related to the provision of an electric company car for you.
