Reimbursement for electric and hybrid vehicles
Adapt your reimbursement policies for the new reality of electric and hybrid vehicles.
Why electric vehicles demand a new reimbursement logic
Company fleets are changing. Electric and hybrid cars have moved from rare exceptions to a regular presence in employees' garages. The problem is that most reimbursement policies were designed for the combustion engine, with rates calibrated around the price of gasoline. Electric and hybrid vehicles present a different cost structure, and that requires adapting your policies.
Applying the same rate to every type of powertrain seems simple, but it is unfair in both directions. Someone driving electric may be overpaid for "fuel," while the depreciation component is poorly represented. Understanding these differences is the first step toward a modern policy.
The real difference in cost per mile
Electric vehicles have a much lower "fuel" cost. Charging at home typically runs around US$ 0.04 to US$ 0.06 per mile in electricity, compared with US$ 0.10 to US$ 0.15 per mile in gasoline.[^aneel-tarifas] That is a difference that completely changes the basis of the calculation.
But the cost of energy is only one side of the coin. Electric vehicles usually carry a higher purchase price and, in some models, steeper depreciation, largely because of the battery. A fair rate has to balance the energy savings against the higher capital cost.
Creating a dedicated category for electric vehicles
Consider creating a separate category for electric vehicles in your policy. The "fuel" component can be 20% to 30% lower than gasoline, but the total rate should compensate for accelerated depreciation and the larger upfront investment.
This separation keeps the calculation from getting distorted. Instead of one rate that serves everyone poorly, you have tiers designed for each reality. The employee driving electric feels neither penalized nor privileged — the math simply reflects the true cost of their vehicle.
The particular case of hybrids
Hybrids sit in an intermediate position and are the hardest to model. They switch between electric power and combustion depending on the route, battery charge, and driving style. For that reason, you cannot treat them as pure electrics or as gasoline cars.
The most practical approach is to estimate the average proportion of electric versus combustion use for your company's travel profile and set an appropriate blended rate. Employees who drive mostly in the city tend to use the electric mode more; those who take highways rely more on the combustion engine.
Using reimbursement as a sustainability incentive
The reimbursement policy can also be a culture tool. Encourage the use of more sustainable vehicles by offering slightly more favorable rates for electrics and hybrids. This demonstrates the company's environmental commitment in concrete terms, not just in talk.
This incentive must be calibrated carefully to stay fair, but even a small benefit sends a clear message. Over time, it can influence employees' vehicle choices and reduce the operation's carbon footprint.
Tracking market and regulatory evolution
Battery technology evolves fast, acquisition prices fall, and charging infrastructure expands. All of this affects the real cost per mile. That is why you should update policies annually: calculations that made sense two years ago may be outdated today.
It is also worth following how regulators address the topic. In the United States, the IRS already discusses how the standard mileage rate applies to electric vehicles.[^irs-2025] Tracking these references helps keep your policy aligned with international best practices.
Recording trips regardless of powertrain
Regardless of the vehicle type, accurate trip recording remains the foundation of everything. The distance traveled is the central data point, and the applied rate is what changes according to the car's category.
Quilometragem records every trip with date, origin, destination, and distance, letting you apply the correct rate for electric, hybrid, or combustion vehicles. With standardized receipts and export to Clara, the company keeps control even with an increasingly diverse fleet.
Future-proofing the policy for the mobility shift
The transition to electric mobility is not a passing trend but a structural change. Companies that adjust their policies now avoid rework and unfairness down the road.
Build a flexible model with clear categories and periodic review. That way, as more employees adopt electrics and hybrids, the policy is already prepared to keep up — without needing to be rewritten from scratch with every new wave of technology.
[^aneel-tarifas] [^irs-2025]