Slightly higher maximum for reimbursement of electricity costs for home charging of company vehicle in the second quarter 2026
Under certain conditions, employees and company managers can receive, through their employer/company, a "tax-free" maximum flat rate per kWh regarding the reimbursement of electricity costs for charging the company car (electric or plug-in-hybrid) at home. CREG rates are determined and published quarterly and by region.
Under certain conditions, employees and company directors can receive a taxfree maximum flat-rate amount per kWh from their employer or company to reimburse electricity costs for charging a company car (electric or plugin hybrid) at home. The relevant CREG rates are determined and published quarterly and vary by region.
A new circular dated March 18, 2026 (2026/C/44, 18.03.2026) provides new tax-free maximum amounts for the second quarter 2026.
What tax-free maximum amounts will apply in the three regions?
For the period from April 01, 2026 to June 30, 2026, the maximum reimbursable flat rate per kWh is:
- €0.3191/kWh (vs. €0.3132/kWh in Q1 2026) in the Flemish Region
- €0.3555/kWh (vs. €0.3426/kWh in Q1 2026) in the Brussels-Capital Region
- €0.3636/kWh (vs. €0.3523/kWh in Q1 2026) in the Walloon Region
In principle, the applicable regional rate corresponds to the employee’s place of residence. However, the employer or company may choose to disregard each employee’s residence. In that case, the lowest regional rate must be applied.
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Slightly higher maximum for reimbursement of electricity costs for home charging of company vehicle in the second quarter 2026
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