Lower flat rate for home charging of electric cars in the fourth quarter of 2025

Do your workers charge their company electric car at home? You can refund these expenses without creating a new taxable benefit in kind (ATN). For the past few months, the tax authorities have allowed this refund to be made on a flat-rate basis. These amounts will decrease in the fourth quarter of 2025.

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

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

What is this about and what are the rules ?

In general, the tax authorities require that the reimbursement for electricity used for the company car be based on the actual expenses of the employee. However, the current technology does not always allow for easy measurement of the actual electricity consumption of employees.

To prevent discouraging the greening of the vehicle fleet due to administrative burdens, the tax authorities have permitted the use of a specific rate from the CREG for the past few months.

However, certain rules must be followed.

Learn more: « Flat-rate reimbursements for home charging expenses: the circular has been published »

From now on: a permanent measure

A circular 2025/C/38 dated June 17, 2025 now extends this measure indefinitely. This gives it a permanent status.

As a result, you are no longer required to calculate the actual cost of charging for each employee, as long as no deadline is set.

Nevertheless, employers who wish to reimburse the actual electricity expenses can still do so.

More info: « Home charging: flat-rate reimbursement becomes permanent »

Our advice :
Create a car policy today and attach it as an annex to the employment contract of your employees who have a company car. »

Learn more: car policy.
For further information, please contact your Legal Advisor by email at: myHR@securex.be.

What is the flat rate for the fourth quarter of 2025 ?

The maximum amounts for the fourth quarter of 2025 can now be calculated.

	From October 1, 2025 to December 31, 2025 inclusive	From July 1, 2025 to September 30, 2025 inclusive
Flemish Region	30.70 c€/kWh	34.56 c€/kWh
Brussels-Capital Region	33.56 c€/kWh	37.87 c€/kWh
Walloon Region	34.57 c€/kWh	38.43 c€/kWh

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

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

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

In addition to the aforementioned flat rates, you have the option to pay a rate without considering the residence of the employee. However, this rate cannot exceed the lowest rate applicable for the quarter in question in any of the regions. In the fourth quarter, this rate cannot therefore exceed 30.70 cents per kilowatt-hour.

However, you must adhere to this choice for the entire calendar year.