Fringe Benefit Calculator for Company Cars 2026
Calculate company car fringe benefit 2026: ACI tables, post-2025 regime (BEV 10% / PHEV 20% / thermal 50%) vs transitional pre-2025 regime. Annual and monthly IRPEF taxable income.
Configure
Result
No results
Enter values and press the button to calculate.
Frequently Asked Questions
What is the company car allowance for 2026?
Company car fringe benefit is the taxable value that the company must assign to an employee for personal use of the company vehicle. It is calculated as cost_km_ACI × 15,000 km (conventional TUIR distance) × the percentage prescribed by legislation (L.207/2024 for assignments from 2025).
What is the difference between the 2025+ regime and a transitional regime before 2025?
Tax Law L.207/2024 (Budget Law 2025) has changed the percentages from 2025. For vehicles assigned from January 1st, 2025: BEV 10%, PHEV 20%, petrol/diesel 50%. For vehicles assigned before 2025 (transitory regime): BEV 25%, PHEV 50%, petrol/diesel 60%. The regime is determined based on the year of first assignment to the employee, not the vehicle registration year.
How do I find ACI Tables by cost per km?
Tables ACI are published annually in the Official Gazette (in 2025 Official Gazette No.297 of December 20, 2025 for values 2026). They are also available on the ACI website and contain the cost per km for each vehicle model. If your model is not listed, you can use a similar car power and engine size as an approximation.
Is the self-employed car benefit always taxable?
Yes, the company car fringe benefit (Article 51, Section 4, letter a, TUIR) is always taxable IRPEF and for pension purposes, regardless of actual vehicle use. The percentage applies to the fixed conventional mileage of 15,000 km - not to actual mileage. It's possible to reduce the fringe benefit only if the employee contributes to the cost with an expense.
How does the fringe benefit affect the employee's tax card?
Value of monthly fringe benefit (fringe_annuo / 12) is added to the employee's monthly taxable income. Income tax and pension contributions are calculated on it. The pay-as-you-earn effect varies depending on the employee's IRPEF bracket - consult your HR advisor for precise simulation.
How is it used?
- Insert cost per km at ACI
Insert the cost per kilometer from your vehicle's ACI table (published annually in Official Gazette). If you don't know the exact value, you can insert an estimate based on similar cars.
- Select meal and year of assignment
Choose vehicle meal type - determine fringe benefit percentage (10%/20%/50% in the 2025+ regime). Indicate the year the car was first assigned to the employee: if before 2025, the transitional regime applies.
- Calculate annual and monthly fringe benefits
Click "Calculate" to get the annual and monthly fringe benefits (cost_km x 15,000 x %), taxable income for IRPEF and contributions - reflected in employee's tax returns.
- Interpret the result and consult an expert
The calculated fringe benefit is the taxable value. The net tax effect depends on the marginal IRPEF rate of the employee. To optimize company benefits policy, consult a labor consultant or accountant.
What is the company car allowance and how does it work in 2026?
Company car fringe benefit is the tax value attributed to an employee who uses a company car for both business and private purposes. Pursuant to Article 51, Section 4, Subsection a of the Tax Code, the fringe benefit is calculated as: ACI cost per km × 15,000 km (fixed conventional distance) × percentage forecasted for fuel type and applicable regime.
The Budget Law 2025 (L.207/2024 art.1 c.48) has introduced new percentages for allocations starting January 1, 2025: BEV (pure electric) 10%, PHEV (plug-in hybrid) 20%, thermal vehicles 50%. These percentages replace previous ones only for newly assigned vehicles from the 2025 onwards - previously assigned vehicles before 2025 continue under transitional rules (BEV 25%, PHEV 50%, thermal vehicles 60%).
Cost per km ACI is the key data for calculation: updated annually based on actual operating costs of each car model (fuel, insurance, maintenance, etc.) and published in Official Gazette. For 2026 reference values are in ACI Tables published in GU n.297 of 20/12/2025.
The calculated fringe benefit is taxable for both IRPEF and pension purposes (INPS contributions). The monthly amount will be added to the employee's tax base on the marginal IRPEF rate. For company vehicles used exclusively for business purposes, no fringe benefit applies.
Practical example
- Vehicle: BEV (pure electric), cost per km ACI 0.40 €/km, assigned in 2025 (2025+ regime)
- Applicable percentage: 10% (BEV, 2025+ regime - L.207/2024)
- Annual fringe benefit = 0.40 €/km x 15,000 km x 10% = 600.00 €/year
- Monthly fringe benefit = 600.00 / 12 = 50.00 € added to the tax card
Vocabulary Dictionary
- Fringe benefits
- Non-monetary extra benefit granted to company employee (car, housing, meal vouchers, etc.). For company vehicles, the fringe benefit is the taxable IRPEF value of private use of the vehicle.
- Conventional Route with ACI
- Fixed distance of 15,000 km/year set by the TUIR article 51 section 4 letter a, used for calculating fringe benefits. Does not depend on actual vehicle travel.
- Airport Traffic Control Tables
- Annual cost tables per km of travel for each vehicle model, published by ACI every year in the Official Gazette. For 2026: Official Gazette No. 297 of December 20, 2025.
- Future Regimes +2025
- Regime introduced by L.207/2024 for allocations from January 1, 2025: BEV 10%, PHEV 20%, thermal 50%. More favorable than transitional for BEV and PHEV vehicles.
- Transitory regime prior to 2025
- Regime applied to assigned vehicles prior to 2025: BEV 25%, PHEV 50%, thermal 60%. Determined based on the year of initial assignment to employee, not vehicle registration year.
- Income Tax (IRPEF)
- Value on which the IRPEF tax is calculated. The car fringe benefit is added to dependent employment income and taxed at the marginal IRPEF rate of the employee (23-43% based on bracket).
Do you need a custom analysis?
This tool is free and informative. For in-depth analysis with AI on-prem - private data, zero cloud - contact Federico.