Home charging for company cars: the CREG rate made permanent

Good news for employers and employees: Belgium’s tax authorities have now made the reimbursement mechanism for home charging of company cars permanent.

What began as a temporary tolerance is now an established rule, providing stability and predictability.

From complex measurement to practical solution

Originally, employees with company EVs were expected to prove the actual cost of electricity used for home charging — a nearly impossible task for most employers, who lack detailed consumption data.

To solve this, the tax authorities allowed the use of a quarterly average tariff published by the CREG (Energy and Gas Regulatory Commission) as the reimbursement basis.

This practical tolerance avoided disputes and administrative burdens while maintaining incentives for electric mobility.

A permanent framework

Initially set to expire on 31 December 2025 (Circular 2024/C/77), the measure has now been extended indefinitely by Circular 2025/C/38 of 18 June 2025.

Employers may therefore continue reimbursing home charging costs based on the CREG rate, without creating a taxable benefit for the employee.

2025 Reference tariffs (€/kWh)

Region	Q1	Q2	Q3	Q4
Brussels	0.3294 €	0.3585 €	0.3787 €	0.3356 €
Wallonia	0.3256 €	0.3617 €	0.3843 €	0.3457 €
Flanders	0.2822 €	0.3194 €	0.3456 €	0.3070 €

Employers can either apply the regional rate according to the employee’s residence or choose a single national ceilingbased on the lowest regional rate.

Simplicity and tax security

By confirming this mechanism indefinitely, the tax administration provides a clear, stable and easy-to-manage solution.

Employers and employees benefit from predictable reimbursement, updated quarterly, without administrative burden.

This makes electric company cars not only sustainable but also administratively simple and fiscally safe.