Income tax - Benefits in kind
Verified 07 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Income tax: 2026 income tax return for 2025
This page is up to date at 1er January 2026.
However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.
In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.
The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.
If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.
Your employer grants you benefits, whether they are in kind or money? They are part of your remuneration. They are therefore taxable and you must declare them. We tell you what you need to know.
What applies to you ?
You must declare the benefits granted by your employer if you are an employee for tax purposes.
The housing benefit is assessed on a flat-rate basis.
But the employer can choose to assess it from the cadastral rental value.
The salary on your pre-filled tax return includes the value of the benefits you received.
The flat-rate assessment scale shall be established as follows:
Monthly gross compensation | Housing of a main room | Evaluation by main room |
|---|---|---|
Less than €1,962.50 | €78.70 | €42.10 |
From €1,962.50 à €2,354.99 | €91.80 | €58.90 |
From €2,355.00 à €2,747.49 | €104.80 | €78.70 |
From €2,747.50 à €3,532.49 | €117.90 | €98.20 |
From €3,532.50 à €4,317.49 | €144.50 | €124.50 |
From €4,317.50 à €5,102.49 | €170.40 | €150.40 |
From €5,102.50 à €5,887.49 | €196.80 | €183.30 |
From €5,887.50 | €222.70 | €209.60 |
Additional benefits (heating, garage, water, gas, electricity) are included in the package.
Warning
If you are required to be accommodated at the place of your employment (civil servant accommodated by absolute necessity of service, security and guard personnel, etc.), special rules apply.
You must declare the benefits granted by your employer if you are an employee for tax purposes.
The salary on your pre-filled tax return includes the value of the benefits you received.
When your employer provides food, the benefit in kind is assessed on a flat-rate basis as follows:
- €5.45 per meal in 2025 (€5.50 in 2026)
- or €10.90 per day in 2025 (€11.00 in 2026).
Warning
If you are an employee of a hotel, café or restaurant, special provisions apply.
You must declare the benefits granted by your employer if you are an employee for tax purposes.
The private use of a company car provided by your employer constitutes an advantage in kind.
Your employer can evaluate it in 2 ways :
- Valuation based on actual value
- Flat-rate evaluation.
You must declare the benefits granted by your employer if you are an employee for tax purposes.
The private use of the IT and communication tools made available by your employer constitutes an advantage in kind.
The salary on your pre-filled tax return includes the value of the benefits you received.
Your employer can assess the benefit in 2 ways:
- Based on actual expenditure incurred
- On the basis of a flat rate estimated at 10% the cost of purchasing these tools or 10% the annual cost of the subscription.
Persons concerned
You must declare the benefits granted by your employer if you are an employee for tax purposes.
Allowances for personal expenses
Allowances to cover your personal expenses (accommodation, heating, clothing, footwear) are cash benefits taxable.
This can be a lump sum payment or a refund (for example, the amount of your rent).
FYI
If your employer has paid you a special allowance to cover your professional expenses related to telework at home, she's exempt. You don't have to declare it.
Other benefits constituting a salary supplement
You must declare the benefits granted by your employer if you are an employee for tax purposes.
Some of the benefits that your employer gives you are wage supplements taxable.
This is the case, for example, for premiums paid by the employer in application of an insurance contract subscribed for the benefit of the staff.
The salary on your pre-filled tax return includes the value of the benefits you received.
The declaration of income by internet is mandatory if your main residence has internet access and you are able to file your declaration online.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
The 2025 return of 2024 income is complete.
The 2026 2025 income tax return will begin in April 2026.
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