Free calculator · 2026 URSSAF scale
Work out the benefit in kind on a French company car in 2026
For a car made available since 1 February 2025, the flat-rate benefit in kind is 15% of its purchase price including VAT per year (10% after 5 years), or 50% of the annual overall cost for a leased car. An eligible electric car gets, at the flat rate, a 70% allowance capped at €4,641.60 in 2026 (50%, capped at €2,026.30, on actual costs).
Enter the car: the calculator applies the right regime, compares the flat-rate and actual-cost methods, and works out the benefit for your whole fleet.
Work out the benefit in kind on your company car
The result updates with every setting. Nothing is stored unless you ask for the PDF.
The car
Made available to the employee
The car is
5 years or less: full rate
Fully electric, eligible for the ecological bonus
70% allowance, capped at €4,641.60 in 2026
Used for leased cars and the actual-cost method.
Fuel
Fuel paid by the employer
Valuation method
Valuation method
Your fleet
Every car different? The Excel workbook works out each line
Annual benefit in kind
Flat rate · Purchased€4,500
or €375 a month, added to gross pay
Calculation detail
Flat rate or actual costs?
Actual costs based on 8,000 personal km out of 25,000 km.
For 10 comparable cars: €45,000 of benefits a year to report through payroll.
Your email address is all it takes.
Automate it for the fleetEstimate based on the 2026 URSSAF scale, checked on 17 October 2026. It does not replace sign-off by your payroll team or accountant.
Get your detailed calculation
The document sets out your assumptions, the scale applied and its sources — ready to pass on to payroll or your accountant.
Annual benefit in kind
€4,500
or €375 a month, added to gross pay
For 10 comparable cars: €45,000 of benefits a year to report through payroll.
The calculation step by step
Basis, rate or mileage share, caps and allowance.
The scale and its sources
The 2026 URSSAF scale and the order of 25 February 2025.
The total for your fleet
The benefit to report for every comparable car.
Get your calculation
Your email address is enough · GDPR-protected data
The 2026 company car benefit-in-kind scale
The rate depends on the date the car was made available to the employee — the allocation date in the agreement between employer and employee, not the purchase date.
| Made available since 1 February 2025 | Fuel not paid | Fuel paid by the employer |
|---|---|---|
| Purchased, 5 years old or less | 15% of the purchase price incl. VAT | 20% of the purchase price, or 15% + personal fuel on receipts |
| Purchased, over 5 years old | 10% of the purchase price incl. VAT | 15% of the purchase price, or 10% + personal fuel on receipts |
| Leased or lease purchase | 50% of the annual overall cost (rent, maintenance, insurance) | 67% of the overall cost including fuel, or 50% + personal fuel on receipts |
| Fully electric, eligible for the bonus | Flat rate: 70% allowance, capped at €4,641.60 a year. Actual costs: 50%, capped at €2,026.30 | Electricity excluded from the benefit |
Car made available before 1 February 2025
| Made available before 1 February 2025 | Fuel not paid | Fuel paid by the employer |
|---|---|---|
| Purchased, 5 years old or less | 9% of the purchase price incl. VAT | 12% of the purchase price, or 9% + fuel on receipts |
| Purchased, over 5 years old | 6% of the purchase price incl. VAT | 9% of the purchase price, or 6% + fuel on receipts |
| Leased or lease purchase | 30% of the annual overall cost incl. VAT | 40% of the overall cost, or 30% + fuel on receipts |
| Fully electric | 50% allowance, capped at €2,026.30 a year | Electricity excluded from the benefit |
For a leased car, the benefit cannot exceed that of the same car if purchased, based on the lessor's purchase price incl. VAT, discounts included up to 30% of the list price.
Sources: URSSAF benefit-in-kind rates and scales for the 2026 rates and caps, and its rules for the actual-cost method; order of 25 February 2025 for the regime in force since 1 February 2025 and the environmental-score condition; Bulletin officiel de la sécurité sociale (BOSS), “Avantages en nature”. Checked on 17 October 2026.
Four worked examples
The same calculation as the simulator, on common cases, all made available since 1 February 2025.
Combustion car bought for €30,000
15% × €30,000 = €4,500 a year, or €375 a month added to gross pay.
Car on long-term lease
Rent €7,200, maintenance €800, insurance €1,200: 50% × €9,200 = €4,600 a year, or €383 a month.
Electric car bought for €40,000
Flat rate: 15% × €40,000 = €6,000, less the 70% allowance (€4,200): €1,800 a year, or €150 a month.
URSSAF's own example
Leased electric car, actual costs: €8,000 × 18,000 km ÷ 30,000 km = €4,800, less the 50% allowance capped at €2,026.30: €2,773.70 a year.
Flat rate or actual costs: how to choose
The employer chooses. The flat rate only needs the price of the car. The actual-cost method needs the personal mileage to be tracked, with evidence: that is what the vehicle logbook is for.
| Flat rate | Actual costs | |
|---|---|---|
| Basis | 15% of the purchase price incl. VAT (10% after 5 years), or 50% of the annual overall cost for a leased car | Depreciation (20% of the price incl. VAT a year, 10% after 5 years) or rent, plus insurance and maintenance, multiplied by the share of personal mileage |
| Personal mileage | No effect | Decisive, and must be evidenced |
| Fuel paid by the employer | Higher rate (20%, 15% or 67%), or the base rate plus personal fuel on receipts | Personal fuel on receipts |
| Electric allowance (made available since 1 February 2025) | 70%, capped at €4,641.60 | 50%, capped at €2,026.30 |
| Example: combustion car bought for €30,000, €2,000 of insurance and maintenance, 8,000 personal km out of 25,000 | €4,500 a year | €2,560 a year |
| Better suited when | personal use is high, or mileage is not tracked | personal use is low and mileage is recorded |
What Dadycar prepares for payroll
One car is easy. Fifty are not, when each has its own allocation date, contract and mileage. Dadycar brings that data together; the final calculation and the filing stay with payroll.
Allocation dates
The assignment history shows who drives which car, and since when: that date sets the regime.
Mileage
Odometer readings, from telematics or entered by hand, feed the actual-cost method.
Costs
Monthly payments, expenses and fuel histories are attached to each car.
The benefit-in-kind report
One line per employee and car, separating allocations before and after 1 February 2025, ready to export for payroll.
See the report →Company car benefit in kind: common questions
Two methods, chosen by the employer. Flat rate: 15% of the purchase price incl. VAT (10% after 5 years), or 50% of the annual overall cost for a leased car. Actual costs: the car's annual costs multiplied by the share of personal mileage, plus personal fuel paid by the employer.
For a car made available since 1 February 2025: 15% of the purchase price (10% after 5 years), 50% of the overall cost for a leased car. With fuel paid: 20%, 15% or 67%, or the base rate plus personal fuel on receipts. Before that date: 9%, 6% and 30%.
A fully electric car meeting the environmental score of the ecological bonus, made available since 1 February 2025, gets a 70% allowance at the flat rate, capped at €4,641.60 in 2026, and 50% on actual costs, capped at €2,026.30. Made available before that date: 50%, capped at €2,026.30. Electricity paid by the employer does not count.
Actual costs often give a lower benefit when the employee drives little for personal use, but the mileage must be evidenced. The flat rate is easier to run. The calculator shows both for the same data.
The date the car was made available: its allocation date, as stated in the agreement between employer and employee. A car allocated since 1 February 2025 falls under the new scale, even if it was bought earlier.
No. Until 31 December 2027, personal use of a charging point provided at the workplace creates no benefit in kind. Electricity paid by the employer is also left out of the company car benefit. For charging at home, see the reimbursement module.
The benefit in kind for your whole fleet, without spreadsheets
Allocation dates, mileage and costs in one place, and a benefit-in-kind report ready for payroll.
Go further
The 2026 employer guide
Scale, filing and special cases of the company car benefit in kind, in detail.
Read the article →The benefit-in-kind report
How Dadycar produces the benefit-in-kind statement from fleet data.
See the feature →The fleet workbook
The same calculation for every employee, flat rate and actual costs side by side, and the total to report through payroll.
Download the workbook →