Expensing home charging to your employer: how it works in 2026

If you charge a company electric car at home, you pay for the electricity first. Fortunately your employer can reimburse those costs — and since 2026 that has become much simpler thanks to a fixed allowance from the Dutch tax authority. In this article: how the expense claim works, what you need, and how the ERE payout comes on top.

In short

• The 2026 allowance: your employer may reimburse €0.23 per kWh tax-free for home charging of a company car. Reimbursing more is possible, but the excess counts as wages.
• Alternative: reimbursement based on your actual electricity price (for instance fixed at your annual contract's average) — more precise, more administration.
• What you need: a reliable kWh record per charge session. Keep the charging data.
• The ERE payout is separate and comes to you, not your employer.

How the expense claim works

The core is simple: you record how many kWh the company car charged at home, and your employer reimburses those kWh at an agreed rate. For 2026 the tax authority made that practical with a fixed allowance of €0.23 per kWh, based on the average Dutch energy price. Within that allowance nobody has to work out your actual electricity price.

If your employer wants to be more precise, reimbursement based on actual costs is possible — for instance a fixed kWh price derived from your energy contract, recalibrated periodically. That can be better with an expensive contract, but requires agreements and administration. Discuss with your employer or payroll department what applies in your situation; this article is an explainer, not tax advice.

Why your charger makes the difference

Expensing stands or falls with a reliable kWh record per session: which electricity went to the company car, and which to the rest of the household? A charger that measures each session in an assured way — such as models with a built-in MID meter — makes that verifiable, for you and for your employer's administration. Keep the charging data; it substantiates your claim.

That same assured metering is exactly what the NEa requires for ERE registration. One qualifying charger serves two goals at once.

The ERE payout comes on top

Here's where it gets interesting. The employer reimbursement compensates your electricity costs. The ERE payout is something else: it rewards delivering (partly) renewable energy to transport, and it runs through the grid connection the charge point is on. When charging at home that's your connection — you sign the mandate, you receive the payout. What your employer reimburses doesn't change that.

For a company-car driver who charges a lot at home, that adds up: the electricity is reimbursed by the employer, and the EREs bring indicatively €0.10 to €0.14 net per kWh on top. Check what that means for your mileage with the earnings calculator.

Source: the allowance and conditions come from the Dutch tax authority's published positions on charging a company car (kennisgroepen.belastingdienst.nl, incl. KG:204:2024:14). Tax rules change; consult the Belastingdienst or an adviser if in doubt.