Flat CREG rate for home charging of company cars now permanently allowed

What exactly is changing?

Current arrangement

To avoid that the reimbursement of electricity “charged” at home for a company car leads to an additional taxable benefit in kind, certain conditions must be met. For example, the reimbursement must be based on the actual electricity costs of the company director or employee.

In practice, it is often difficult to determine the exact electricity price, partly due to variable energy contracts. This year, the tax authorities accepted the use of a flat rate based on the CREG.

This measure was temporary and was set to end on 31 December 2025. Without an extension, from 2026 onwards, only reimbursements based on the actual electricity cost per kWh would have been tax-free.

Permanent arrangement

In June, a circular confirmed that the administrative tolerance will become permanent. There is no longer an end date, so even after 2025, a reimbursement based on a flat maximum amount per kWh will still be accepted.

The tax authorities now provide a simple, lasting arrangement: as an employer or company, you can choose to reimburse home charging costs either based on the actual electricity price, or via a flat rate per kWh.

If you opt for the flat rate, the reimbursed tariff may not exceed the CREG tariff of that quarter.

Rates for 2025

For 2025, the following maximum rates apply (in euro cents/kWh):

Need help?

Would you like to know how to apply this optimally in your company or payroll system? Our experts are ready to analyse your situation and implement the new arrangement correctly.