# Reimbursement for electric and hybrid vehicles

> Adapt your reimbursement policies for the new reality of electric and hybrid vehicles.

**Author:** Camila Ribeiro — Field Operations Editor  
**Published:** 2025-08-10  
**Updated:** 2025-08-10  
**URL:** https://quilometragem.com/blog/reimbursement-for-electric-and-hybrid-vehicles

**TL;DR:** Adapt your reimbursement policies for the new reality of electric and hybrid vehicles.

- Adapt your reimbursement policies for the new reality of electric and hybrid vehicles.
- Electric and hybrid vehicles present different cost structure that requires adaptation in reimbursement policies.
- Electric vehicles have much lower 'fuel' cost - about R$ 0.20-0.30 per km in electricity vs R$ 0.60-0.80 in gasoline.
- However, they have higher depreciation and initial cost.

Electric and hybrid vehicles present different cost structure that requires adaptation in reimbursement policies.

Electric vehicles have much lower 'fuel' cost - about R$ 0.20-0.30 per km in electricity vs R$ 0.60-0.80 in gasoline.[^aneel-tarifas] However, they have higher depreciation and initial cost.

Consider creating separate category for electric vehicles in the policy. The rate can be 20-30% lower than gasoline in 'fuel', but should compensate in accelerated depreciation.

Hybrids are in intermediate position. Calculate average proportion of electric vs combustion use and establish appropriate mixed rate.

Encourage use of more sustainable vehicles by offering slightly more favorable rates. This demonstrates the company's environmental commitment.

Update policies annually. As technology evolves and prices drop, reimbursement calculations need to keep pace.

## Frequently asked questions

### How to calculate cost per km for an EV?

Divide the average consumption in kWh/100 km by the residential electricity rate and add maintenance and depreciation; typically the result is 60% lower than the combustion equivalent.

### Should the EV reimbursement rate be different?

Yes, a specific EV rate is recommended to reflect the lower real cost, though some companies choose to match the combustion rate to encourage adoption.

### How to handle home charging?

Reimburse based on the kWh consumed for business purposes multiplied by the residential rate documented on the electricity bill.

## Sources

- [ANEEL — Tarifas residenciais e comerciais de energia](https://www.gov.br/aneel/pt-br) — Agência Nacional de Energia Elétrica (2026-04-28)
- [IRS — Standard Mileage Rates for 2025 (electric vehicles)](https://www.irs.gov/tax-professionals/standard-mileage-rates) — Internal Revenue Service (2026-04-28)