Home charging of electric company cars: higher flat rates in Q2 2026

Employers who reimburse the cost of charging electric company cars at home can continue to do so on a flat-rate basis, without triggering a taxable benefit in kind (BIK), provided certain conditions are met.

For the second quarter of 2026, these flat-rate amounts have been increased.

Principle

In principle, reimbursement should be based on the employee’s actual electricity costs.

However, to simplify administration and support the electrification of company fleets, the tax authorities allow the use of a fixed amount per kWh.

Since circular 2025/C/38 of 17 June 2025, this system has been given a permanent character.

Flat rates – Q2 2026

The maximum amounts applicable for the period from 1 April 2026 to 30 June 2026 are as follows:

Region	Q2 2026 (€/kWh)	Q1 2026 (€/kWh)
Flanders	0.3191 €	0.3132 €
Brussels-Capital Region	0.3555 €	0.3426 €
Wallonia	0.3636 €	0.3523 €

These amounts represent maximum thresholds. Employers may apply a lower rate.

Option: a single national rate

Employers may also choose to apply a single rate, regardless of the employee’s place of residence.

In that case, the rate cannot exceed the lowest applicable regional rate, i.e.:

€0.3191 per kWh for Q2 2026

This choice must be applied consistently for the entire calendar year.

Conditions

To avoid reclassification as taxable remuneration:

• the reimbursement must relate to an electric or plug-in hybrid company car,
• charging must take place at the employee’s home,
• the reimbursement must be based on actual consumption (kWh),
• the applied rate must not exceed the official thresholds.

Source