Updated on 25/05/2026
The taxation of electric company cars shifted on 1 February 2025. The decree of 25 February 2025 and the BOSS doctrine on vehicle benefits in kind rewrote the rules, based on the URSSAF scales: stronger abatement, more generous cap, on-site stations fully exempt, electricity costs excluded. This guide covers the taxation of business charging stations and company vehicles in 2026, the four typical home charging station cases, the calculation methods, and the question that comes up in every audit: how to justify the split between professional and personal use. (Electricity used for personal trips —weekends, holidays, daily commutes depending on the contract — is a private expense. If the company reimburses everything indiscriminately, the URSSAF will immediately reclassify the personal portion as disguised salary supplement subject to social contributions.)
What is a benefit in kind? (quick recap)
Definition and impact on the pay slip
A benefit in kind is a good or service made available to the employee, free of charge or at a reduced price, for personal use. For the URSSAF (the French social security collection agency), it is a salary supplement subject to social contributions and income tax. On the pay slip it appears twice: added to the base subject to contributions, then deducted from the net amount payable. Company vehicles and home charging stations are among the most frequent and the most audited BIKs.
Why it has become a hot topic in 2026
Three factors converge. The decree of 25 February 2025 reshuffled the table for electric vehicles and charging stations. Registrations of 100% electric B2B vehicles continue their rapid growth. The LOM law imposes a quota of charging stations and a progressive fleet greening target (18% in 2026, 25% in 2027, 48% in 2030). The taxation of electric company cars has shifted from a technical file to a board-level topic.
BIK for electric company cars in 2026: what changes
The 2026 BIK on an electric vehicle qualifies for a 70% abatement on the calculated amount, capped at €4,641.60 per year. This abatement applies to 100% electric vehicles made available between 1 February 2025 and 31 December 2027, provided they meet the eco-score required for the ecological bonus. Electricity costs paid by the employer are excluded from the calculation.
Three regimes coexist depending on the date the vehicle is made available
What matters is the date the vehicle is made available to the employee, as stated in the contract. The URSSAF distinguishes three cases in 2026:
- EV made available before 1 February 2025: previous regime preserved. Lease flat rate 30%, purchase < 5 years 9%, purchase > 5 years 6%. EV abatement of 50% capped at €2,000.30, no eco-score requirement.
- 100% electric vehicle with eco-score, made available between 1 February 2025 and 31 December 2027: new favourable regime. Lease flat rate 50%, abatement 70% capped at €4,641.60. This is the case covered by the rest of this section.
- Other vehicles (combustion engine, plug-in hybrid, non-eco-scored EV) made available since 1 February 2025: new scale with no specific abatement. Lease flat rate 50%, purchase < 5 years 15%, purchase > 5 years 10%.
Source: URSSAF official.
The calculation trap: a neutral abatement for the EV
The increase of the abatement (50% → 70%) is offset by the increase of the flat-rate base (lease 30% → 50%, purchase < 5 years 9% → 15%). Consequence for an eligible EV: 50% × (1 − 70%) = 15% of the total cost, identical to 30% × (1 − 50%) = 15% under the previous regime. The flat-rate BIK of an eligible electric vehicle has therefore not moved. The major advantage comes from the gap with an equivalent combustion vehicle, which takes the full base increase without any abatement.
Eligibility conditions (eco-score + ecological bonus)
Two conditions to verify on the day the vehicle is made available:
- The vehicle runs exclusively on electricity (plug-in hybrids are excluded).
- It appears in the official list published by the ADEME (the French Agency for Ecological Transition), updated monthly.
Worth knowing: Renault 5 E-Tech, Mégane E-Tech, Peugeot e-208 and e-3008, Citroën ë-C3 are eligible. Tesla Model 3, MG4, Dacia Spring are not in 2026.
Annual cap and actual-cost calculation
The 2026 flat-rate cap is €4,641.60 (vs €4,641.40 in 2025), calculated pro rata if the vehicle is made available during the year. A new revaluation will take place on 1 January 2027 in line with the annual Social Security ceiling (PASS). Alternative to the flat rate: the actual-cost calculation (depreciation + insurance + maintenance × ratio of personal km / total km, 70% abatement capped at €2,026.30/year) is more favourable for light drivers, but requires detailed supporting documents.
Numerical examples (Renault 5 E-Tech, Peugeot e-3008)
Two models eligible for the 2026 ecological bonus, leased under the new post-01/02/2025 URSSAF base. Calculation logic:
- Total annual cost = lease + insurance + maintenance
- URSSAF flat rate = 50% of the total cost
- Annual BIK = flat rate × (1 − 70%) after eco-score abatement
- Employer's social cost = BIK × average rate of employer social contributions (estimated at 45% of the base subject to contributions, indicative rate across all schemes: URSSAF, supplementary pension, contingency, unemployment, AT/MP).
The 2026 cap (€4,641.60) is not reached in either case.
The fiscal and social gap between an eco-scored EV and its combustion equivalent: roughly €3,300 of BIK base avoided per vehicle per year, i.e. ~€1,500 of employer contributions saved (average rate 45%). At fleet scale, a BIK calculator for electric vehicles set up on the 2026 scale becomes essential for the CFO and HR teams.
BIK for charging stations: the 4 cases to know
BIK on a charging station depends on two variables: where the station is installed and who keeps it. In 2026, the URSSAF distinguishes four typical cases. Station at the workplace: full exemption until 31 December 2027. Station at home, returned at end of contract: no BIK. Station at home, transferred to the employee, less than 5 years old: 50% exemption on expenses, capped at €1,057.10 (BIK = costs − exemption). Station at home, transferred and more than 5 years old: 75% exemption, capped at €1,585.50.
Case 1: station at the workplace, full exemption until 31/12/2027
Personal use of a charging station installed by the employer at the workplace (charging on weekends, evenings, holidays) generates no BIK. The exemption covers purchase, installation, electricity, supervision and maintenance. Temporary measure until 31 December 2027.
Case 2: station at home, returned at end of contract, BIK = 0
When the station installed at home must be returned at the end of the employment contract, the URSSAF considers there is no lasting personal enrichment: no BIK. The mise-à-disposition contract (or an amendment) must explicitly stipulate the return. Without a written clause, the URSSAF may reclassify.
Case 3: station at home, kept for less than 5 years, 50% exemption (cap €1,057.10)
If the employer transfers the station to the employee at the end of the contract and the station is less than 5 years old, the exemption is capped at 50% of the actual expenses the employee would have had to incur to purchase and install the station, within a €1,057.10 limit in 2026. Taxable BIK = costs paid by the employer − exemption.
Example: station and installation €1,500 incl. VAT, employer covers 100%. Exemption = 50% of €1,500 = €750 (below the cap, so the cap does not apply). BIK to declare = €1,500 - €750 = €750 at the time of transfer. The €1,057.10 cap only kicks in above €2,114.20 of expenses (where 50% exceeds the cap).
Case 4: station at home, kept for more than 5 years, 75% exemption (cap €1,585.50)
Beyond 5 years, the exemption rises to 75% of the actual expenses the employee would have had to incur, within a €1,585.50 limit in 2026. The station is considered amortised, and the economic advantage for the employee is lower.
Example: station installed in 2020 for €1,500 incl. VAT, transferred to the employee in 2026 with employer covering 100%. Exemption = 75% of €1,500 = €1,125 (below the cap). BIK to declare = €1,500 - €1,125 = €375.
The legal text decrypted by Qovoltis
To fully understand the mechanics of the BIK calculation for charging stations, here is the official text (source: URSSAF, "Benefits in kind" page and BOSS doctrine):
"The employer's contribution is excluded from the base subject to contributions within the limit of 50% of the actual expenses the employee would have had to incur to purchase and install the station, capped at €1,057.10 as of 1 January 2026."
What this means, term by term:
- "The employer's contribution": the amount the company pays for the employee's station (for example €1,500 or €3,000 depending on the equipment and installation).
- "Is excluded from the base subject to contributions": the part that is exempt (that will not be counted as a benefit in kind subject to contributions).
- "Within the limit of 50% of the actual expenses [...] capped at €1,057.10": the exact mathematical wording. The exemption cannot exceed half of the total price, nor exceed the fixed cap.
To remember: the URSSAF caps its gift. The non-taxable portion can never represent more than half of the bill, and stops in any case as soon as the cap is reached. For stations more than 5 years old, the same mechanic applies with 75% instead of 50% and €1,585.50 instead of €1,057.10 (as of 1 January 2026).
Combined BIK (vehicle + station): what to remember
The two BIKs are separate regimes. The vehicle BIK is recurring annually, the charging station BIK is one-off (at the time of transfer). Example of combined BIK: an executive with a Peugeot e-3008 (vehicle BIK €1,425/year) + transfer of a station < 5 years old paid €1,500 → station BIK €750. Total BIK base in the year of the transfer: 1,425 + 750 = €2,175.
Calculate your charging station BIK in 30 seconds
Electricity costs: the great good news
The decree of 25 February 2025 and the BOSS doctrine are unambiguous: the electricity costs paid by the employer for charging an electric company vehicle are not included in the BIK calculation.
Charging at the office paid by the employer: excluded from the BIK
When the employee charges their vehicle on the company's charging station, the electricity consumed has no tax impact, even for personal use. Total and unconditional exclusion until 31 December 2027.
Charging at home: only the professional portion is reimbursable without BIK
The employer may reimburse the employee for the kilowatt-hours consumed at home for professional charging, without generating BIK. The URSSAF/BOSS doctrine recommends reimbursement at actual cost (metered kWh) or a justified flat rate covering only the professional portion. If the employer also reimburses the personal portion, that surplus becomes a taxable salary supplement. To frame this: charging station meter readings (kWh, dates), the employee's electricity provider invoice, and the pro/personal split. Accepted standard in audits: smart charging station coupled with an application that measures and automates billing.
How to justify reimbursements?
The URSSAF expects three things: charging station meter readings (kWh, dates, session durations), proof of the applied tariff (the employee's electricity supplier invoice), and the pro/personal split when use is mixed. Without these, the reimbursement may be reclassified as BIK or as a taxable salary supplement. Today's accepted standard in audits: smart charging station paired with an application that measures, categorises and automates billing.
Usage fees and charging station rental
If the employer covers usage fees other than purchase or installation (operator subscription, maintenance, rental of a roaming station, charging badge), the contribution is exempt as long as it does not exceed 50% of total expenses. Beyond that, only the excess constitutes a BIK.
Example: operator subscription €90/year. Exempt threshold = 50% of €90 = €45. If the employer reimburses 100% (€90), BIK = €90 - €45 = €45. The roaming charging badge (such as the QoCard) follows the same rule, covered in the Qovoltis solution section.
2026 summary table by scenario
The table below summarises the six recurring scenarios in 2026. It is designed to feed the internal BIK calculation table for vehicles, and to serve as a reference in payroll committees or URSSAF audits.
The key challenge: tracking home electricity consumption
An important clarification: the electric vehicle BIK does not depend on the pro/personal split, since electricity is excluded from the calculation. The real operational issue on the URSSAF side concerns reimbursements of home electricity costs: the employer can only reimburse the professional portion of the charging without triggering contributions. If the employer also reimburses the personal portion, the excess becomes a taxable salary supplement. Per-session traceability, kept for three years (URSSAF statute of limitations), helps frame this boundary.
What the URSSAF asks for in an audit
During an audit, the typical documents requested: vehicle mise-à-disposition contract (date, model, value), invoice or contract for the home charging station, monthly meter readings of the station's electricity consumption (kWh, dates, session durations) over 12 months, the employee's electricity supplier invoices, proof of return or transfer of the station if any, certificate of the vehicle's eligibility under the eco-score. Without these, cost reimbursements can be reclassified as a taxable salary supplement. 3-year statute of limitations.
Traditional methods (painful)
The historical method relies on three fragile levers: a monthly self-declared form filled in by the employee (mileage and charging sessions), a manual extraction of station meter data sent to payroll, and a scanned electricity bill sent to accounting. Limits: unverifiable declarations, undated data, heavy admin workload. For a fleet of 20 vehicles, this means several hours per month for the HR department.
The Qovoltis solution: an app that automatically distinguishes pro from personal
The Qobox P and Qobox mini stations, paired with the Qovoltis mobile app, automate the pro/personal traceability of charging sessions. The Qobox P features a MID-certified meter (Measuring Instruments Directive): a metrology standard required for re-invoicing to the company. Each session is timestamped, geolocated and associated with a vehicle (QR code or badge). The employee ticks "pro" or "personal" at the start, with a configurable default rule on the company side. kWh are categorised in real time, the applied tariff is parametrised (the employee's contract or the average tariff published by the CRE — the French Energy Regulatory Commission), supporting documents are archived for 6 years. For HR, a clean Excel export at each payroll cycle. For the CFO and URSSAF, an auditable evidence file.
Company-side supervision: Qockpit, app, QoCard
Qockpit aggregates the usage of on-site and home stations, breaks down costs, triggers re-billable invoices and produces the reports requested in audits. On site, each session is attributed to a user and a vehicle. At home, the app separates pro and personal use in real time: the employee has nothing to declare manually, the monthly report is generated automatically. With the QoCard for roaming charging, billing is centralised into a single monthly invoice broken down by user, session and operator.
Real-world examples with figures
Two typical scenarios, assuming home stations are returned at the end of the contract (so station BIK and electricity BIK = 0). Calculation applied: vehicle BIK per employee × number of employees = total BIK; total BIK × 45% (indicative average rate of employer social contributions) = annual social cost. Comparison vs. equivalent combustion engine vehicle (50% flat rate without eco-score abatement).
For the large company, the 60 stations installed on the sites add no BIK (full exemption until 31/12/2027). Over the duration of the favourable regime, the projected cumulative savings exceed €300,000 over 2 years for 100 equipped collaborators (vs. an equivalent combustion fleet).
FAQ: benefit in kind and charging stations
Do I need to declare the use of the charging station at the office?
No. Until 31 December 2027, the personal use of a charging station installed by the employer at the workplace is fully exempt from BIK. No declaration is needed from either the employee or the employer.
How do I calculate the BIK on my electric company car?
Lease flat rate (vehicle made available from 1 February 2025): 50% of the total annual cost (lease + insurance + maintenance), then 70% abatement capped at €4,641.60 in 2026. Actual-cost calculation: depreciation + actual expenses × ratio of personal km / total km, 70% abatement capped at €2,026.30.
Can the employer transfer the charging station to the employee at the end of the contract?
Yes, through a written transfer (free of charge or symbolic). BIK = costs paid − exemption. Exemption capped at 50% of expenses within €1,057.10 (station < 5 years, 2026) or 75% within €1,585.50 (> 5 years). If the employer paid everything (the common case), BIK applies on the non-exempt portion.
How does the URSSAF audit home electricity reimbursements?
Monthly dated readings of kWh consumed at the charging station, the employee's electricity tariff, and pro/personal breakdown to reimburse only the professional portion. Without these, the entire reimbursement can be reclassified as a salary supplement. Connected metering tools (smart charging station + mobile app) are the standard accepted in audits.
What happens after 31 December 2027?
Without an extension, the rules return to the standard regime: 50% abatement, cap around €2,000, BIK applicable to on-site stations. Lease contracts signed in 2026 for 36 or 48 months lock in the favourable conditions for the duration of the contract.
If the employer pays all or part of the employee's charging station, is it a BIK?
Yes, to the extent of the non-exempt portion. The BIK exemption is capped at 50% of the expenses within €1,057.10 (station < 5 years, 2026) or 75% within €1,585.50 (> 5 years). BIK = employer's contribution − exemption. In the common case where the employer covers 100% of the cost, BIK is due.
Does the 70% abatement apply to plug-in hybrids?
No. Reserved for 100% electric vehicles with an eco-score. Plug-in hybrids (PHEV) remain on the standard regime: 50% abatement, cap €2,026.30, fuel costs included in the BIK.
Turn BIK into an electrification lever, not an URSSAF risk
Reduce your fleet TCO while securing URSSAF compliance. On 100 eligible electric vehicles vs. an equivalent combustion fleet: roughly €150,000 in employer contributions saved per year. The window closes on 31 December 2027 — 20 months to lock in the conditions through your lease contracts.
Qovoltis runs the project end to end. Deploy Qobox P and Qobox mini stations on site and at home, supervise via Qockpit, automate pro/personal tracking with the app and the QoCard, and receive a monthly payroll and URSSAF-ready export.
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Sources and references
- URSSAF, official "Benefits in kind" page
- URSSAF, news on vehicle and charging station BIK
- Légifrance, decree of 25 February 2025
- Légifrance, eco-score decree JORFTEXT000051249862
- BOSS, news of 12 March 2025
- BOSS, "Benefits in kind" doctrine
- ADEME, ecological bonus eco-score
Article written in May 2026. Data verified at the time of publication. This article is for informational purposes only and does not constitute legal advice.
