# Electric and hybrid vehicles make the single per-km reimbursement rate obsolete

> Eduardo Vieira explains why the growth of electrified vehicles in Brazil makes the single per-km reimbursement rate less defensible.

**Author:** Eduardo Vieira — Head of Sales at Clara · Creator of Quilometragem.com.br  
**Reviewed by:** Marina Costa — Brazilian Tax & Compliance Specialist  
**Published:** 2026-07-28  
**Updated:** 2026-07-28  
**Last reviewed:** 2026-07-28  
**URL:** https://quilometragem.com/blog/electric-and-hybrid-vehicles-make-the-single-per-km-reimbursement-rate-obsolete

**TL;DR:** With electrified vehicles gaining share in Brazil, companies need to revise policies that treat combustion, hybrid, and electric vehicles as having the same per-km cost.

- Electrified vehicles represented 16% of Brazil's light-vehicle sales in H1 2026, reaching 18% in June (ABVE).
- IEA projects 23 million electric cars sold globally in 2026, representing 28% of total car sales.
- A single per-km rate cannot reflect the distinct cost structures of combustion, hybrid, and electric vehicles.

## Article available in Portuguese

This article was written in Portuguese and is available in full at [quilometragem.com.br](https://quilometragem.com.br/blog/veiculos-eletricos-hibridos-taxa-reembolso-km).

## Frequently asked questions

### How should a company reimburse an employee who uses their own electric vehicle?

There is no single consolidated rule in Brazil yet for EV reimbursement. The company should define internally variables such as average energy cost per kWh, vehicle consumption, home versus public charging, and proportional depreciation. The key is to document the methodology and apply it consistently.

### How often should a company revise its per-km reimbursement rate for combustion vehicles?

ANP publishes weekly fuel price surveys, but semi-annual reviews are usually sufficient for most companies. In high-volatility contexts or with operations across multiple states with significant regional variation, quarterly reviews provide greater accuracy.

## Sources

- [ABVE — Veículos leves eletrificados: 16% das vendas no 1º semestre de 2026](https://www.grupoprinter.com.br/imprensa/ABVE/de-cada-100-veiculos-leves-vendidos-no-brasil-no-primeiro-semestre-16-foram-eletrificados/1133965/) — ABVE (Associação Brasileira do Veículo Elétrico) (2026-07-28)
- [ABVE Data — Hub de dados 2026: emplacamentos, participação de mercado e infraestrutura de recarga](https://abve.org.br/abve-data/) — ABVE (Associação Brasileira do Veículo Elétrico) (2026-07-28)
- [IEA — Global EV Outlook 2026 Executive Summary: 23 milhões de carros elétricos em 2026](https://www.iea.org/reports/global-ev-outlook-2026/executive-summary) — International Energy Agency (2026-07-28)
- [IEA — Global electric car sales, 2020–2026 (dados e gráfico)](https://www.iea.org/data-and-statistics/charts/global-electric-car-sales-2020-2026) — International Energy Agency (2026-07-28)
- [ANP — Série histórica do levantamento de preços de combustíveis (gasolina, etanol, diesel, GNV)](https://www.gov.br/anp/pt-br/assuntos/precos-e-defesa-da-concorrencia/precos/precos-revenda-e-de-distribuicao-combustiveis/serie-historica-do-levantamento-de-precos) — Agência Nacional do Petróleo, Gás Natural e Biocombustíveis (2026-07-28)