CREG tariff by region: Flanders, Brussels and Wallonia compared

The CREG tariff that employers can reimburse tax-free for home charging is not a single nationwide amount. It is calculated per Belgian distribution zone and consists of two components:

1. The energy component — based on the average wholesale electricity price over the previous two months. This is the same for all regions.
2. The distribution component — the cost of transporting electricity over the local medium- and low-voltage grid. These costs are set separately by each network operator and approved by the regional energy regulators (VREG in Flanders, Brugel in Brussels, CWaPE in Wallonia).

Because distribution network costs differ by region and by network operator, this results in different quarterly tariffs. An employee who lives and charges in Brussels is therefore entitled to a different — usually higher — reimbursement than a colleague in Flanders.

The higher the regional CREG tariff, the more your employer may reimburse per kWh tax-free. The region therefore has a direct impact on your net reimbursement:

Reimbursements up to the CREG tariff are entirely exempt from personal income tax for the employee (in accordance with circular 2024/C/77 of the Federal Public Service Finance). For the employer, 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. Any reimbursement above the CREG tariff is treated as a taxable benefit in kind.

Employers with employees in multiple regions can choose between two methods:

1. Apply the regional tariff of each employee's home address — maximum reimbursement for every employee, but requires tracking per region.
2. Apply the lowest of the three regional tariffs to all employees — simpler administratively, but employees in more expensive regions receive less than their entitlement.