EV home charging reimbursements in Belgium (CREG rates)

The CREG flat rates used to calculate actual electricity costs for the first quarter of 2026 have now been published.

These rates represent the maximum fixed amount per kWh that employers may reimburse employees for charging a company electric vehicle at home.

Reimbursement of Electricity

As a reminder, when an employer reimburses electricity costs for home charging of a company car, this reimbursement is not included in the flat-rate calculation of the benefit of any kind for personal vehicle use. Instead, it is treated as a separate benefit.

However, it is possible to have only one benefit of any kind taxed without an additional taxable benefit provided certain conditions are met. One key condition is that the reimbursement must be based on the employee’s actual electricity costs. 

Tax authorities allow the use of a fixed amount per kWh to estimate actual electricity costs, but only if this amount does not exceed the applicable CREG rate.

CREG Rate Rules

For each quarter, the maximum fixed amount per kWh is determined by region, based on the employee’s place of residence. This means that a new maximum rate is set four times per year, for each region.

Employers may reimburse electricity costs up to this regional maximum (or choose a lower rate), depending on where the employee lives.

Alternatively, employers may decide not to differentiate based on employees’ place of residence. In that case, the maximum fixed amount per kWh must be set at the lowest regional rate applicable for the quarter. If this option is chosen, it must be applied consistently for the entire calendar year.

Maximum Fixed Amount per kWh

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How Mbrella helps you manage these energy costs?

Mbrella helps employers handle home charging reimbursement in a structured and compliant way, without relying on manual calculations or spreadsheets.

With Mbrella, companies can:

• Track how and where employees charge their company EVs
• Apply reimbursement rules that align with current CREG rates
• Set charging budgets and cost limits per employee
• Reimburse home charging directly through payroll
  
  

Because Mbrella Charge integrates charging data with payroll workflows, reimbursements are treated correctly as a separate benefit, helping avoid double taxation when conditions are met.

The platform also supports:

• Different reimbursement setups by region
• Consistent application of a single rate when required
• Clear visibility for HR and finance teams into charging costs over time
  
  

This makes it easier to adjust when new quarterly CREG rates are published, without changing processes or rechecking each case manually.

Want to simplify EV charging reimbursements? Book your demo now.

FAQs

1. What are the CREG flat rates used for?

They set the maximum per-kWh amount employers can reimburse employees for charging a company EV at home.

2. Are home charging reimbursements taxable for employees?

No, as long as the reimbursement is based on actual electricity costs and follows CREG guidelines.

3. Can employers use a fixed rate instead of actual electricity costs?

Yes, a fixed rate per kWh is allowed if it does not exceed the applicable CREG rate.

4. Do reimbursement rates depend on where the employee lives?

Yes, CREG rates vary by region and are based on the employee’s place of residence.

5. Can employers apply one single rate for all employees?

Yes, but it must be the lowest regional CREG rate and applied for the full calendar year.

6. How often are CREG electricity rates updated?

CREG updates the maximum reimbursement rates quarterly.

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