2025 Status of the reimbursement of electricity costs for electric company cars in Belgium
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1. Context
When an employer provides an electric company car privately used by an employee, it is valued based on a lump sum benefit in kind (BIK). This BIK also includes:
- Public Charging → with card provided by the employer
- Office Charging → electricity is paid by the employer
Home-charging reimbursements are in principle treated separately from the BIK car and taxed at their actual value either as:
- Taxable commute allowance (with a base exemption of € 500 for income year 2025),
- Regular taxable salary (other private travel),
- Or tax-free costs proper to the employer (professional travel).
However, an administrative tolerance allows integration of home-charging costs within the lump sum BIK—provided all conditions below are met—so no additional BIK arises for home charging.
2. Conditions for the inclusion of the home charging electricity costs in the lump sum BIK.
The following conditions must apply:
- Charging station requirement: the charging station must be employer-provided or an approved employee owned-unit.
- Monitoring: home charging stations need a specific communication system to record usage. This must be verifiable via:
A smart charging station that reports kWh usage directly to the employer,
Or via a sub-meter specifically dedicated for the car circuit. - Car policy: the reimbursement of electricity costs must be explicitly stated in the car policy.
- Actual-cost basis: the reimbursement must reflect the actual electricity costs. But the tracking of the “actual cost” is complex given the variable tariffs, solar installations, home batteries, dynamic pricing, etc. So how to determine the actual electricity costs in practice?
3. Administrative tolerance for 2025: the CREG reference tariffs.
Given the complexity of tracking accurate “actual cost” for home charging, the 5 December 2024 circular (2024/C/77) introduced a flat-rate option:
Instead of tracking real-time costs, employers can reimburse a flat amount per kWh, capped by the quarterly CREG reference tariffs:
| Quarter | Flemish Region (€ cent/kWh) |
Brussels |
Wallonia |
| Q1 (Jan–Mar 2025) | 28.22 | 32.94 | 32.56 |
| Q2 (Apr–Jun 2025) | 31.94 | 35.85 | 36.17 |
| Q3 (Jul–Sep 2025) | 34.56 | 37.87 | 38.43 |
- The rates apply per region, according to the place of residence of the employee.
- Alternatively, employers may choose one rate for all employees, irrespective of their place of residence. In this case, the lowest cap applies.
- The CREG reference tariffs are maximum amounts, the employer can decide to apply a lower rate.
4. Permanent extension of the use of the CREG reference tariffs.
In the circular of 5 December 2024 was stated that the tolerance was only applicable until 31 December 2025. The Secretary of Treasury stated that this was a temporary measure, until more technologically advanced charging stations were introduced.
Recently, there was a change in this stance, as on 17 June 2025, the SPF Finances published the Circular 2025/C/38, which made the 2025 tolerance permanent.
Summary
Any electric company car privately used by an employee is valued based on the lump sum benefit in kind rules.
This BIK includes public charging, office charging and home charging if it is foreseen by the car policy, measured and communicated to the employer with an electricity-meter, and reimbursed to the employee based on actual costs for which the CREG Tariffs can permanently be used, until its application would be revoked.
This BIK does NOT include home charging when these conditions are not met.
Would you like further clarification on the lump sum valuation of the taxable benefit company car, the reimbursement of electricity costs, or you have a more general tax question? Feel free to reach out to tax@propay.be.
Do you need assistance to draft or review your car policy? Please contact us at legal@propay.be.
