Mileage allowance and CREG rates as from Q1 2026
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Employees who use their own car to travel for professional purposes, can receive a reimbursement from their employer for the costs incurred. On the other hand, employees who have been granted an electric company car by their employer may, under certain conditions, obtain reimbursement for the cost of electricity used to charge the car at home. Both types of allowances are adjusted quarterly.
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Mileage allowance for your own vehicle
The authorities have fixed a maximum lump sum per kilometre that is accepted as a cost proper to the employer (“mileage allowance”). This mileage allowance is exempt from social security contributions and taxes on condition that the maximum amount per kilometre per year is not abnormally high (maximum 24 000 km per year). If the maximum number of kilometres travelled per year is exceeded, proof must be provided.
The new amount applicable starting from 1 January 2026 until 31 March 2026 is 0.4326 EUR per kilometre. There is a slight increase compared to the previous amount (0.4312 EUR).
Alternatively, it is possible to opt for the annual indexation of the mileage allowance. An employer can therefore choose between the quarterly indexed amounts or the annual indexed amount, which amounts to 0.4449 EUR per kilometre for the period from 1 July 2025 to 30 June 2026. In the latter case, the employer should thus maintain the same amount during the entire period.
The quarterly and yearly indexed amounts are maximum amounts. Employers can reimburse the driven kilometres at a lower rate without any discussion. A higher reimbursement is also possible, but in that case, the burden of proof lies with the employer and the employee to prove that the allowance is in line with the actual cost.
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Reimbursement of the company cars electricity fees
Electricity charged from home through a smart charging station can be reimbursed to the employee exempt from social security contributions nor taxes. Reimbursement is normally based on the quarterly CREG rates applicable in the region where the workers reside.
From 1 January 2026 until 31 March 2026, the following rates are applicable:
- Flemish Region: 31.32 eurocents/kWh
- Brussels-Capital Region: 34.26 eurocents/kWh
- Walloon Region: 35.23 eurocents/kWh
The employer may also choose to reimburse electricity charged at home regardless of the place of residence of the workers. In this case, the maximum rate per kWh corresponds to the lowest rate applicable in one of the regions for the quarter in question (the Flemish Region for this quarter). This choice applies for the entire calendar year.
