What tax relief applies to electric company cars in France?

100% electric vehicles receive a statutory 50% discount on the calculated fringe benefit (up to 1,964.90 € per year), and workplace charging is 100% exempt.

Is the benefit-in-kind subject to payroll charges and tax?

Yes, the assessed fringe benefit amount is added to gross salary, attracting standard employee social security deductions and personal income tax withholding.

フランス2026年最新版自動車・モビリティ

France Company Car Fringe Benefit Calculator 2026 (Avantage en Nature)

Calculate statutory company car fringe benefits (Avantage en Nature Véhicule) under French Urssaf regulations: flat-rate percentage evaluations for purchased vs. leased (LLD/LOA) cars, fuel options, and the statutory 50% electric vehicle discount in EUR (€).

自動車ローン自動車・車両給与・月給計算

計算結果

Avantage Nature Mensuel Eur

€131.25

入力パラメータ

Vehicle Financing Method

Purchase Price TTC (or Annual Lease Cost if Leased)

€

クイック選択:

Private Fuel Coverage

Powertrain Type

Avantage Nature Mensuel Eur

€131.25

Avantage Nature Annuel Eur

€1,575

Cout Net Salarie Mensuel Eur

€45.94

Abattement Electrique Applique Eur

€1,575

This tool calculates statutory company car benefit-in-kind values according to Urssaf standard tables.

本計算機は、標準的な性能計算式に基づく機械的・技術的な目安を提供するものです。実際の数値はメーカーの仕様、車両の状態、使用環境によって異なる場合があります。必ず車両の公式取扱説明書をご確認ください。

Official Statute: Arrêté du 10 décembre 2002 relatif à l'évaluation des avantages en nature & Arrêté du 26 décembre 2024 (URSSAF - Véhicules thermiques et abattement 50% VE)Last Verified: 2026-08-31

計算方法と根拠

Purchased Vehicle: 9% of all-inclusive price per year without fuel (12% with fuel). Leased Vehicle (LLD): 30% of annual lease cost without fuel (40% with fuel). Electric Vehicles: 50% statutory reduction capped at 1,964.90 € annually.

よくある質問 (FAQ)

For purchased vehicles under 5 years old, the statutory annual benefit is 9% of the gross purchase price (12% if the company also pays for private fuel).