Reform - Benefit in kind of company cars

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  Electric vehicles: the benefit in kind is taxed at a flat rate of 0.5% (for a consumption ≤ 18 kWh/100km) and 0.6% (for a consumption > 18 kWh/100km)
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  Combustion/hybrid vehicles: the benefit in kind is taxed at a flat rate ranging from 0.8% to 1.8% depending on the CO2 emissions (the ceiling has been reduced from 150 g/km to 130 g/km)

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  Vehicles ordered from 01/01/2022 and registered in 2022
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  Vehicles ordered from 01/01/2022 and registered between 01/01/2023 and 31/12/2024
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  Vehicles ordered before 31/12/2024 and registered before 31/12/2025

In 2025, the benefit in kind will be taxed at a flat rate of 1% to 1.2% depending on consumption for 100% electric cars, and at 2% for other types of combustion engines.

For more information, please find on the link below the tables of the different schemes and the chronology of the periods.