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Complete CREG Guide: Company Car Home Charging Rate Overview

Everything you need to know about CREG rates for company car home charging

Official rates
Updated quarterly

What is CREG?

CREG stands for Commission for Electricity and Gas Regulation. The CREG rate is the official rate that employers can use to reimburse company car home charging costs without additional tax burden.

This system was introduced to provide a fair and transparent method for reimbursing electricity costs when employees charge their company cars at home.

Important to know

On December 5, 2024, FOD Financiën published circular 2024/C/77 which definitively approves the use of CREG rates for home charging cost reimbursement. The system is now permanently valid.

Why use CREG rates?
  • Officially approved by the Belgian tax authorities
  • No additional taxable benefits (BIK) for the employee
  • Employer deductibility follows the deductibility rules of the car itself (check with your accountant)
  • Simple and transparent calculation

CREG quarterly rates through Q1 2026 (historical overview)

Looking for this quarter's rate? The current CREG rates, updated automatically every quarter, are available on the live rates page.
Quarter 1 2026 (Jan-Mar)
Flanders
31,32
cent/kWh
Brussels
34,26
cent/kWh
Wallonia
35,23
cent/kWh
Quarter 1 2025 (Jan-Mar)
Flanders
28,22
cent/kWh
Brussels
32,94
cent/kWh
Wallonia
32,56
cent/kWh
Quarter 2 2025 (Apr-Jun)
Flanders
31,94
cent/kWh
Brussels
35,84
cent/kWh
Wallonia
36,17
cent/kWh
Quarter 3 2025 (Jul-Sep)
Flanders
34,56
cent/kWh
Brussels
37,87
cent/kWh
Wallonia
38,43
cent/kWh
Quarter 4 2025 (Oct-Dec)
Flanders
30,70
cent/kWh
Brussels
33,56
cent/kWh
Wallonia
34,57
cent/kWh

How to calculate?

Calculation method

The reimbursement is calculated by multiplying the number of consumed kWh by the applicable CREG rate for your region and period.

Calculation formula
Reimbursement = Consumed kWh × CREG Rate
Step-by-step calculation:
  1. Determine which region you live in (Flanders, Brussels or Wallonia)
  2. Find the correct CREG rate for the quarter in which you charged
  3. Add up all kWh you charged at home during that period
  4. Multiply: total kWh × CREG rate = reimbursement
Example calculation

Employee in Flanders charges 100 kWh at home in March 2025:

  • Region: Flanders → Rate Q1 2025: €0.2822/kWh
  • Consumption: 100 kWh
  • Reimbursement: 100 × €0.2822 = €28.22
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Tax implications

For Employees
  • Reimbursement up to CREG rate = no additional tax
  • Normal BIK on company car still applies
  • BIK minimum 2025: €1,650 for electric cars
Benefit in Kind: For electric company cars, a minimum BIK of 4% of the catalog value applies.
For Employers
  • Deductibility follows the deductibility rules of the car itself
  • No additional social charges on CREG reimbursement
  • Simple flat-rate settlement possible
Tax Deductibility: The deductibility of the reimbursed charging costs follows the deductibility rules of the car itself, which depend on the vehicle type and order date. Check with your accountant.
Important changes 2025
  • CREG system is now permanent (was temporary until end 2025)
  • End of Flemish road tax exemption for new electric cars
  • Tax deductibility of company cars depends on the vehicle type and order date — check with your accountant

Employer guide

Legal basis

FOD Financiën published circular 2024/C/77 on December 5, 2024, providing employers with a clear framework for reimbursing home charging costs.

Official Circular

Circular 2024/C/77 of December 5, 2024 makes the use of CREG rates definitively possible for flat-rate reimbursement of home charging costs.

Options for employers
Regional rates

Use the specific CREG rate of each employee's residential region.

Uniform rate

Use the lowest of the three regional rates for all employees (applies for entire calendar year).

Required documentation
  • Communicating charging station or smart meter data
  • Fleet or mobility policy allowing home charging
  • Registration of charging sessions (date, time, kWh)
  • Proof of employee's residential address (for regional rate determination)

Frequently Asked Questions

FOD Financiën calculates a quarterly average of CREG rates from previous months, with a two-month delay. For Q1 2025, for example, the average is taken from August, September and October 2024.

Yes, but any reimbursement above the CREG rate is considered a taxable benefit for the employee and must be declared as additional BIK.

Yes, CREG rates apply to all electrical energy charged at home, regardless of whether it's a fully electric car or a plug-in hybrid.

The rate is determined based on your place of residence at the time of charging. When moving, the rate of the new region applies from the moving date.

Yes, since circular 2024/C/77 of December 2024, the CREG system is permanent. The end date of December 31, 2025 has been removed.

You must register charging sessions (date, time, kWh), have a fleet or mobility policy, and use a communicating charging station or smart meter.

For reimbursements before January 1, 2025, the tax authorities are lenient for good faith reimbursements made based on CREG data.

Tax deductibility of company cars depends on the vehicle type and order date, and the deductibility of reimbursed charging costs follows those rules of the car itself — check with your accountant. The CREG system remains valid for home charging cost reimbursement.

Related guides

CREG rate explained: how is it determined?
Calculating the cost per kWh of home charging
Home charging vs. public charging: cost comparison
Saving on charging costs: 7 tips
CREG rate compared by region

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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 ➜