More employees are charging their electric or plug-in hybrid company cars at home. This raises questions about who pays which costs and whether this is taxable or not. A government regulation has provided more clarity on the issue.
What was the problem?
Until the end of 2024, employers had to check what their employees actually paid for electricity at home when charging their vehicle. This was cumbersome, because it required knowing the price per kWh for each kWh charged.
The temporary solution since 2025
Since 1 January 2025, an employer may also choose a flat-rate amount per kWh – as an additional alternative to the actual cost. This is determined by looking at the average electricity price per region (Flanders, Brussels or Wallonia), which is determined by the federal regulator, CREG.
The regulation was initially intended to apply until the end of 2025, with the aim of reducing the administrative burden. However, it has become clear that the scheme will be made permanent.
What is the flat rate?
The amounts vary per region and quarter. For Q3 2025, this is:
- Flanders: €0.3456 per kWh
- Brussels: €0.3787 per kWh
- Wallonia: €0.3843 per kWh
Companies may pay less than this amount but not more.
What conditions apply?
The employer must be able to demonstrate that the employee charges their vehicle at home, and exactly how much. This can be done via a smart charging point, a communication system or reliable data provided by the leasing company. The reimbursement of charging costs must also be explicitly included in the company’s car policy.
Why this regulation?
The government wants to promote electric driving by ensuring that the tax rules become less complex. The introduction of flat-rate amounts reduces administrative burdens and saves a lot of time because you do not have to prove the actual cost per consumed kWh. The reimbursed costs are treated as part of the benefit in kind of the company car, so this is not an additional tax.
What do you need to do?
- Employers: update your car policy and choose whether to reimburse the kWh costs as a flat rate or as actual costs. Ensure your charging data is available.
- Employees: confirm your region (this determines the rate) and inform your employer that everything has been arranged.
Since this year, employers are able to reimburse home charging costs easily and in a tax-friendly way thanks to a fixed rate per kWh based on CREG tariffs. The scheme was introduced as a temporary measure but is now permanent. This is a positive development for anyone who (partially) charges an electric vehicle at home.