Germany's 2026 electricity flat rate: €0.34 per kWh explained
If you charge your electric company car at home, you have been reimbursed per kWh since 2026. Instead of your own electricity tariff, your employer may use a standard flat rate (Strompreispauschale). For 2026 it is €0.34 per kWh.
Where does the value come from?
The flat rate follows the total electricity price for private households, which the Federal Statistical Office (Destatis) publishes every six months. Each calendar year uses the value from the first half of the previous year. For 2026, that is the first half of 2025. Trade articles cite an average of 34.36 cents per kWh. In practice, €0.34 is usually used. What counts is the value your employer sets in its car policy.
How long does the rule apply?
The electricity flat rate has applied since 1 January 2026 and, as things stand, is limited until 31 December 2030. The value can change every year.
Worked example
| Item | Value |
|---|---|
| Charged at home in October | 180 kWh |
| Electricity flat rate 2026 | €0.34 per kWh |
| Tax-free reimbursement | €61.20 |
Over a year, 2,000 kWh of home charging comes to a reimbursement of €680.
Flat rate or your own tariff?
If your unit price is above €0.34 per kWh, claiming with your own tariff can pay off. A share of the standing charge is then included as well, but you have to show your electricity contract or bill. The choice usually applies for the whole calendar year. Some employers let you decide at the end of the year.
What is still required?
Even with the flat rate, the kWh charged must be measured and documented, for example via the charging history in your car app or a wallbox with metering. More in the guide Proving home charging without an MID meter.
Frequently asked questions
How high is the electricity flat rate for 2026?
€0.34 per kWh. It is based on the average price paid by private households in the first half of 2025, according to the Federal Statistical Office; trade articles cite 34.36 cents.
How long does the electricity flat rate apply?
It has applied since 1 January 2026 and, as things stand, is limited until 31 December 2030. The value is set again every year.
Do I still need proof of the kWh with the flat rate?
Yes. The flat rate only replaces proof of the electricity price, not proof of the kWh charged.
Sources: German Finance Ministry (BMF) letter of 11 November 2025; coverage in the German fleet and payroll-tax trade press. This text is not tax advice. The BMF letter and your employer's rules are what count.