Italian company car for mixed use — taxable benefit in kind
For a company car used for both business and private purposes, the employee is taxed on 50% of the cost of 15,000 km at the ACI tables' cost per km (10% for a battery electric car, 20% for a plug-in hybrid). From 2026 the value rises by 50% once the fifth year after first registration has ended, and by 5% for accessories the ACI tables leave out. Whatever the employee pays for the car is deducted first, before the uplifts, as the first sentence of the rule requires.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) — tax year 2026, verified on September 25, 2026
Excerpt from the source : « si assume il 50 per cento dell'importo corrispondente a una percorrenza convenzionale di 15.000 chilometri calcolato sulla base del costo chilometrico di esercizio desumibile dalle tabelle nazionali che l'Automobile club d'Italia elabora »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « concessi in uso promiscuo, si assume il 50 per cento dell'importo corrispondente a una percorrenza convenzionale di 15.000 chilometri »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La predetta percentuale e' ridotta al 10 per cento per i veicoli a batteria a trazione esclusivamente elettrica »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « e al 20 per cento per i veicoli elettrici ibridi plug-in »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « I valori determinati ai sensi del primo e del secondo periodo sono incrementati del 50 per cento dopo il 31 dicembre del quinto anno successivo a quello di prima immatricolazione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « incrementati del 50 per cento dopo il 31 dicembre del quinto anno successivo a quello di prima immatricolazione »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « In presenza di accessori o di allestimenti non valorizzati nelle tabelle di cui al primo periodo e non direttamente acquistati dal lavoratore, il valore, determinato a norma dei periodi primo, secondo e terzo, e' incrementato del 5 per cento »
Calculation assumptions
- You enter the running cost per km yourself: it is listed by make and model in the national ACI tables published every year.
- The car is assigned for the whole tax year. Assignment for part of the year is not calculated.
- Cars falling under article 1(48-bis) of Law 207/2024, which follow their own rules, are not covered; from 1 January 2026 the 5% uplift for accessories not valued by ACI applies to them as well.
- The car's value is a benefit in kind under article 51(3) of the TUIR: it is added to the year's other goods and services when checking the tax-free threshold, which this calculator does not apply.
Go further
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Neighbouring calculations: the other side of the same decision, or the step that follows.
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- Italian company car deduction (TUIR art. 164) — 20 %, 70 %, 80 % or 100 %
- Italian business travel allowance — tax-free and taxable share
- Italian superbollo — the surcharge on high-powered cars
This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.