New flat rate for home charging of electric cars in the fourth quarter of 2026

Do your workers recharge their company electric car at home? You can reimburse them for these expenses without creating a new benefit in kind. Since 2025, the tax authorities have authorised this reimbursement on a flat-rate basis. These amounts will be updated in the fourth 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 listed below are not yet official. They still need to be included in a circular.

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 expenses of the worker. However, current technology does not always allow easy measurement of the actual electricity consumption of workers.

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

However, some rules must be followed.

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

Now: a permanent measure

A circular 2025/C/38 dated 17 June 2025 now extends this measure indefinitely. It therefore gives it a permanent character.

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

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

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

Our advice:
Still establish a car policy today and attach it as an annex to the labour contract of your workers who have a company car.»

Learn more: car policy.
For further information, do not hesitate to contact your Legal Advisor by e-mail at the following address: myHR@securex.be.

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

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

	From 1 October 2026 to 31 December 2026 inclusive	From 1 July 2026 to 30 September 2026 inclusive
Flemish Region	32.25 c€ / kWh	32.22 c€ / kWh
Brussels-Capital Region	36.88 c€ / kWh	37.19 c€ / kWh
Walloon Region	37.79 c€ / kWh	37.83 c€ / kWh

These tariffs are the maximum amounts you can apply. They will be adjusted each quarter.

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

Possibility to use a tariff that does not take into account the worker’s home

In addition to the above flat rates, you have the option to pay a tariff without taking into account the worker’s home. However, this tariff cannot be higher than the lowest tariff applicable for the quarter in question in one of the regions. In the fourth quarter, this tariff cannot therefore exceed 32.25 euro cents per kilowatt hour.

You must, however, stick to this choice for the entire calendar year.