Taxation
Benefits in kind
A number of changes affect the calculation of the benefit in kind on company cars.
The benefit in kind no longer depends solely on the investment value of the vehicle, but also on its CO² emission rate and engine type.
In short, the date on which you sign your contract determines the tax regime to which you are subject. On this page, you will find details of the different regimes and their conditions.
Electric vehicle bonus
Tax system 2017-2021
The previous tax regime for calculating the NTD was as follows. This system will continue to apply to :
- Vehicles registered before 31/12/2021.
- Vehicles for which a contract has been signed before 1 January 2022 and vehicles registered before 1 January 2023.
It should be noted that the proof of the signed contract will be the customer's order to the leasing company (a signed offer, for example) mentioning the date of the order, the description of the car and the details of the lessee and driver.
Current tax system (2022-2024)
The previous tax regime for calculating the NTD was as follows. This system will continue to apply to :
- Vehicles registered before 31/12/2021.
- Vehicles for which a contract has been signed before 1 January 2022 and vehicles registered before 1 January 2023.
It should be noted that the proof of the signed contract will be the customer's order to the leasing company (a signed offer, for example) mentioning the date of the order, the description of the car and the details of the lessee and driver.
Tax system from 2025
Finally, from January 2025, the rule will be simplified into two categories and three tax rates for calculating the ATN for 100% electric vehicles with zero emissions and other types of engines.
This regime applies to all vehicles ordered from 1 January 2025. The previous regime will remain in place for all vehicles ordered before that date and registered in 2025.
