Claim EV charging costs on your tax return

Claiming EV charging costs on your taxes: a guide for commuters and businesses

Driving electric often saves on everyday energy costs. But can you also deduct charging costs from your taxes? The answer depends on whether you commute to work, take a business trip, charge a company car or use the vehicle for business. What matters is the purpose of the journey, who owns the vehicle and clear documentation.

Can commuters deduct EV charging costs?

For the daily journey between your home and your primary workplace, the commuter allowance generally applies. Since 2026, employees have been able to claim 38 cents per kilometer of one-way distance from the very first kilometer as work-related expenses on their tax return. The one-way distance is decisive, regardless of whether you travel by electric car, combustion-engine car or another means of transport. Anyone wishing to deduct the electricity costs of an electric car from their taxes therefore normally cannot also claim the private charging expenses for this commute separately. The allowance covers travel costs on a standardized basis.

Business trips in your own EV

The situation is different for work away from your usual workplace and business trips. If you use your private electric car for work, in many cases you can claim the statutory mileage allowance or a proportion of your actual vehicle costs. When itemising individual costs, documented energy expenses count alongside insurance, depreciation and maintenance. If you want to deduct charging electricity for tax purposes, keep charging receipts and records of mileage and the business purpose of each trip. Avoid claiming the same costs twice through both the flat-rate allowance and itemised expenses.

EV charging costs for businesses and the self-employed

Businesses and self-employed people can deduct expenses for charging an electric car when they are incurred for business purposes. These include, for example, charges at public charging stations, electricity costs for company wallboxes and ongoing charging infrastructure costs. If a vehicle is also used privately, the business share must be clearly separated. A mileage log, separate user accounts or a dedicated electricity meter can help. This allows EV charging costs to be claimed as tax deductions and substantiated to the tax office.

Charging a company car at home and getting reimbursed

If employees charge a company car at home, their employer can generally reimburse the electricity costs they have paid themselves as a tax-free expense allowance. To claim actual costs, the quantity of electricity charged must be documented using a separate fixed or mobile meter. Alternatively, from 2026 to 2030, a standardised electricity price allowance can be chosen for the entire calendar year. Additional costs at public charging stations may be reimbursed on presentation of receipts.

If you own the electric car privately and your employer reimburses the electricity costs you paid, for example for charging at home, that reimbursement generally counts as additional employment income. The amount is therefore usually taxed through payroll, much like a bonus.

Keep complete records to claim tax benefits

Anyone wishing to claim charging costs for tax purposes should keep invoices and digital charging receipts showing the date, kilowatt-hours, price and proof of payment. For work-related trips, also record the purpose and distance travelled. Receipts for charging at public fast-charging stations, such as JOLT's, also make transparent accounting easier. Which tax benefits an electric car offers in your specific case, however, depends on how it is used and your personal circumstances. Check the information before filing your tax return and discuss any uncertainties with a tax adviser or the relevant tax office.