Income tax - Benefits in kind

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:

Additional benefits (heating, garage, water, gas, electricity) are included in the package.

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).

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.