In 2025, the rules for valuing fringe benefits for company cars are changing. The rates are increasing and specific measures apply to electric vehicles. Here are the main changes to be aware of.
Increase in valuation rates
The flat-rate valuation of benefits in kind for petrol vehicles has been increased since 1 February 2025 :
- For a vehicle purchased The benefit is now calculated at 15% of annual purchase cost (compared with 9% previously).
- For a leased vehicle The flat-rate valuation corresponds to 50% of total annual cost (including rental, maintenance and insurance), compared with 30% previously.
If the employer pays for the fuel, it will be included in the benefit in kind, with two calculation options:
- Total package 20% of the vehicle's purchase cost (compared with 12% before February 2025).
- Detailed assessment For leased vehicles, the benefit is estimated at 67% of the overall cost (compared with 40% previously).
Encouraging electric vehicles
To promote the energy transition, a specific allowance is applied to the benefit in kind of electric 100% vehicles:
- Vehicles made available between 1 January 2020 and 31 January 2025 : Allowance of 50%, capped at 2 000,30 € per year.
- Vehicles made available between 1 February 2025 and 31 December 2027 allowance increased to 70%, with a ceiling raised to 4 582 € per year, subject to compliance with certain environmental criteria.
Impact on companies and their employees
The increase in valuation rates has direct consequences:
- Increase in social security contributions for the employer.
- Increase in net taxable pay for employees with a company car.
It is essential for employers to anticipate these developments by adapting their car fleet policy, in particular by studying the possibility of switching to electric vehicles.
How can you optimise the management of benefits in kind?
With these new scales, it becomes crucial to assess the fiscal and social impact of the vehicles made available to employees.
Do you need personalised support? Contact our firm today to optimise the management of your benefits in kind and reduce your social security contributions.
