Cycle de vie
- En vigueur
- Dernière modification
Country / jurisdiction: France · Year: 2025 · Status: In force · Level: National · Type: Voluntary
The benefit-in-kind taxation for company cars has been significantly reduced for electric vehicles (EVs) to encourage their adoption. According to the updated provisions under the 2024 Finance Act and reinforced by the PLF 2025, the taxable benefit for fully electric vehicles is capped at a lower value compared to internal combustion engine vehicles. From 2025/02/01, the taxable benefit value for electric company cars that are eligible to the environmental score is limited to 30% of the vehicle’s running costs, compared to 50% for other cars. This measure aims to reduce the fiscal burden on employees using EVs, accelerating the green transition of company fleets.
Official source: https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000051168007
Source
https://www.iea.org/policies/27376Document officiel chez le régulateur. Citez toujours cette URL — et non la page de détail Vantage — dans les preuves de conformité.