CREG tariff
Current quarter: Quarter 4 2026 (Oct-Dec)
Source: CREG · Official CREG page · Checked on Friday, October 2, 2026 12:29 PM
The CREG rate applies to home charging of a company car, per quarter and per region of the charging address.
Reimbursement by the employer at the CREG rate is the accepted flat-rate method under circular 2024/C/77 of the Belgian tax administration (FOD Financiën / SPF Finances).
Not tax advice — have your specific situation reviewed by your accountant or payroll office.
What is the CREG rate?
CREG stands for Commission for Electricity and Gas Regulation, the federal energy regulator in Belgium. CREG publishes official rates that employers may use as a flat-rate reimbursement when employees charge their company car at home.
The CREG rate is expressed in euros per kilowatt-hour (€/kWh) and varies by Belgian region and quarter. Employers who apply this rate reimburse their employees in a fiscally correct and transparent way: not too little (which would leave the employee covering costs), but also not too much (which would make the reimbursement taxable as a benefit in kind).
FOD Financiën confirmed via circular 2024/C/77 of December 5, 2024 that the CREG system is permanent. Reimbursements up to the CREG rate are fully tax-exempt for the employee. For the employer, deductibility follows the deductibility rules of the car itself (depending on vehicle type and order date) — check with your accountant.
Maximum refund per quarter
| Quarter | Brussel € /kWh | Vlaanderen € /kWh | Wallonië € /kWh |
|---|---|---|---|
| Quarter 4 2026 (Oct-Dec) | 0.3688 | 0.3225 | 0.3779 |
| Quarter 3 2026 (Jul-Sep) | 0.3719 | 0.3222 | 0.3783 |
| Quarter 2 2026 (Apr-Jun) | 0.3555 | 0.3191 | 0.3636 |
| Quarter 1 2026 (Jan-Mar) | 0.3426 | 0.3132 | 0.3523 |
| Quarter 4 2025 (Oct-Dec) | 0.3356 | 0.3070 | 0.3457 |
| Quarter 3 2025 (Jul-Sep) | 0.3787 | 0.3456 | 0.3843 |
| Quarter 2 2025 (Apr-Jun) | 0.3585 | 0.3194 | 0.3618 |
| Quarter 1 2025 (Jan-Mar) | 0.3294 | 0.2822 | 0.3256 |
CREG prices per quarter: how often do they change?
CREG rates are published every quarter: on January 1, April 1, July 1, and October 1. The rate that applies to a charging session is the rate for the quarter in which that session took place. Sessions in January, February, and March therefore always fall under the Q1 rate for that year.
Quarterly prices change because they are calculated based on the average market price of electricity from the previous two months. If the energy price on the wholesale market rises, the CREG rate for the next quarter also rises. If the market price falls, the reimbursement falls too. In addition to the energy component, CREG rates also include distribution costs from the local grid operator, which is why rates can differ per region.
The table at the top of this page shows all historical CREG rates per quarter and distribution zone. This way you can always find the correct rate for your reimbursement period, including past quarters.
CREG rate for your home charging point
The CREG rate is specifically designed for home charging of company cars. In practice: the employee charges their electric company car via their home installation — whether a regular socket, a reinforced socket, or a fixed charging point (wallbox) — and the employer reimburses that charging cost using the applicable CREG rate.
Public charging — at charging points in car parks, along motorways, or at retail locations — falls outside the CREG system. A different reimbursement arrangement applies to public charging sessions. The CREG rate applies exclusively to charging sessions that took place at the employee's home address.
Want to compare the costs of home charging with public charging? Read our home vs. public charging cost comparison.
To calculate the reimbursement correctly, record the date and number of kWh consumed for each charging session. A communicating charging point or smart meter provides this data automatically. With that data, you can easily calculate the maximum tax-free reimbursement amount using our free calculator.
CREG rates per Belgian region: Flanders, Brussels, Wallonia
CREG publishes separate rates for each Belgian distribution zone. The level of the rate depends on the grid operator in the region where the employee lives. In Flanders this is Fluvius, in Brussels Sibelga, and in Wallonia ORES, Resa, AIEG, and Aiesh. Because distribution costs differ per grid operator, this results in different quarterly rates per region.
See the dedicated pages for Flanders, Brussels and Wallonia for region-specific rates and a tailored calculator.
Employers with employees in multiple regions can choose: either apply the rate of each employee's residential region, or apply the lowest of the three regional rates for all employees. The second option is simpler administratively, but leads to a lower reimbursement for employees in more expensive regions than they are entitled to.
For a detailed comparison of tariffs per grid operator and region, see our regional tariff comparison.
Calculating the CREG rate reimbursement for electric charging
The calculation of the CREG reimbursement is straightforward: multiply the number of kWh consumed by the applicable CREG rate for your region and quarter. The result is the maximum amount the employer can pay out tax-free.
Example: an employee in Flanders charges 150 kWh at home in the first quarter. With a CREG rate of €0.282/kWh, the reimbursement is 150 × €0.282 = €42.30 tax-free. If the employer reimburses more than this amount, the difference constitutes a taxable benefit in kind for the employee.
In practice, charging sessions are often settled monthly or quarterly. Our free Laadkostencalculator automatically groups all sessions by quarter, applies the correct CREG rate, and generates a professional PDF report for the employer — ready in under a minute.
Want to save even more on your charging costs? Discover practical tips in our guide to saving on charging costs.
Calculate your personal refund
Use the free Laadkostencalculator.
Want to learn more?
Discover everything about CREG rates, taxes and employer obligations in our comprehensive guide.
Read the complete guideFrequently asked questions about CREG prices
What is the difference between the CREG rate and my actual electricity price?
Your actual electricity price depends on your contract with your energy supplier and varies per customer. The CREG rate is an officially calculated average for your region, based on market prices from previous months. If your actual price is lower than the CREG rate, your employer may still reimburse the full CREG rate — this is not a taxable benefit. If your actual price is higher, the reimbursement is capped at the CREG rate; the remainder stays at your own expense.
Which CREG price applies to my quarter?
The rate is determined by the quarter in which the charging session took place, not by the moment of payment. Q1 covers January–March, Q2 April–June, Q3 July–September, and Q4 October–December. Use the table at the top of this page to look up the correct rate for your region and quarter.
Does the CREG rate also apply to public charging points?
No. The CREG rate applies exclusively to charging sessions at the employee's home address. Public charging — at charging points in car parks, petrol stations, or retail locations — falls under a different reimbursement arrangement and is generally reimbursed based on the actual invoice price of the charge point operator.
Who pays the difference if my actual costs are higher than the CREG rate?
If your actual electricity cost per kWh is higher than the CREG rate, the employer cannot reimburse the excess tax-free. The portion above the CREG rate is considered a taxable benefit in kind (BIK) and must be declared. In practice, most employers choose to reimburse only the CREG rate to avoid administrative complexity.
How often is the CREG rate updated?
The CREG rate is published four times a year: on January 1, April 1, July 1, and October 1. The table on this page is automatically updated as soon as CREG publishes new rates, so you always find the most recent and historical quarterly rates.
How to claim EV charging costs as a self-employed person in Belgium
What self-employed individuals in Belgium need to know about claiming charging costs.
As a self-employed professional in Belgium you are entitled to a refund for the electricity you use to charge your company car at home. Using the official quarterly CREG rates, this calculator works out the exact amount from your recorded charging sessions. You can export the result to PDF and forward it to your accountant.
Read more ➜Which CREG tariffs apply in my region?
Find out which CREG rate applies to your region: Brussels, Flanders, or Wallonia.
The CREG publishes maximum reimbursement rates per quarter for charging sessions. These rates vary depending on your region: Flanders, Brussels or Wallonia. Our calculator applies the correct rate automatically to ensure accurate results.
Read more ➜Example EV charging cost invoice (PDF)
Download an an PDF invoice based on your load data.
This tool lets you easily export an overview in PDF format, including date, kWh charged, rate and refund per charging session. Enter your name, address and vehicle details to generate a ready-to-use report for your accountant or tax filing.
Read more ➜