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Income Tax - Benefits in Kind
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Income tax: 2023 2022 income tax return
Published on 1 January 2023
This page is updated for the 2022 tax return.
However, forms, online services and information documents are not yet available for the 2023 campaign. They will be posted as soon as they are available.
Does your employer grant you benefits, whether in kind or in money? They are part of your remuneration. They are therefore taxable and you have to declare them.
What applies to you ?
You must report benefits in kind granted by your employer if you have tax status as an employee.
The housing benefit is assessed flat. But the employer can choose to evaluate it from the cadastral rental value.
The lump-sum assessment scale shall be as follows:
Monthly gross remuneration | Master room accommodation | Assessment by Main Part |
|---|---|---|
Less than €1,833.00 | €72.30 | €38.70 |
From €1,833.00 to €2,199.60 | €84.40 | €54.20 |
From €2,199.60 to €2,566.20 | €96.30 | €72.30 |
From €2,566.20 to €3,299.40 | €108.30 | €90.20 |
From €3,299.40 to €4,032.60 | €132.70 | €114.40 |
From €4,032.60 to €4,765.80 | €156.60 | €138.20 |
From €4,765.80 to €5,499.00 | €180.80 | €168.50 |
From €5,499.00 | €204.70 | €192.60 |
Additional benefits (heating, garage, water, gas, electricity) are included in the package.
Warning
if you are required to be accommodated at the place of employment (official accommodated by absolute necessity of service, guardianship and security staff, etc.), special rules apply.
The salary on your pre-completed tax return includes the value of the benefits you received.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You must report the benefits in kind that your employer grants you if you have tax status as an employee.
When your employer provides food, the benefit in kind is assessed flat as follows:
- €5.00 per meal in 2022 (€5.00 in 2023)
- or €10.00 per day in 2022 (€10.00 in 2023)
Warning
if you are an employee of a hotel, cafe or restaurant, special provisions apply.
The salary on your pre-completed tax return includes the value of the benefits you received.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You must report benefits in kind granted by your employer if you have tax status as an employee.
Private use of an executive car provided by your employer is a benefit in kind.
Your Employer can evaluate it in two ways ::
- Valuation based on actual value
- Flat Assessment
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
You must report benefits in kind granted by your employer if you have tax status as an employee.
The private use of the information and communication tools made available by your employer is a benefit in kind.
Your employer can evaluate it in two ways:
- On the basis of actual expenditure
- On the basis of a package estimated at 10% the cost of purchasing these tools or 10% of the annual cost of the subscription
The salary on your pre-completed tax return includes the value of the benefits you received.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Who's involved?
You must report cash benefits from your employer if you have tax status as an employee.
Allowances covering personal expenses
Allowances to cover your personal expenses (accommodation, heating, clothing, footwear) are taxable cash benefits.
This can be a lump sum payment or a refund (e.g. your rent).
Other benefits that constitute a salary supplement
Some of the benefits you receive from your employer are taxable wage supplements.
This is the case, for example, of premiums paid by the employer under an insurance contract for the benefit of the staff.
The salary on your pre-completed tax return includes the value of the benefits you received.
The Internet income tax return is required if your primary residence is equipped with internet access and you are able to file your return online.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
The 2022 income reporting period has ended.
The 2023 return for 2022 income will be in April 2023.
Who can help me?
Find who can answer your questions in your region
For general information
By phone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To attach the local service manager of your folder
Service in charge of taxes (treasury, tax department...)
- General tax code: Articles 82 to 84ADetermination of taxable income
- Bofip-Taxes n°BOI-RSA-BASE-20-20 on the evaluation of benefits in money or in kind
- Bofip-Taxes n°BOI-RSA-CHAMP-20-30-50 relating to the scope of benefits in money or in kind
- Bofip-Taxes n°BOI-BAREME-000014 relating to the flat-rate assessment in kind "food"
- Bofip-Taxes n°BOI-BAREME-000002 relating to the flat-rate assessment in kind "housing"
- Bofip-Taxes n°BOI-BAREME-000003 relating to fuel costs in € per km applicable for 2021
- Bofip-Taxes No. BOI-BAREME-000001 on the flat-rate assessment scale for the cost price per kilometre for motor vehicles and motorised two-wheeled vehicles
- Taxes: Accessing Your Personal Space
Online service
- Calculation simulator for 2022: 2021 income tax
Simulator
- 2022 Online 2021 Income Statement
Online service
- Income tax return (paper)
Form
- 2022 Income Supplement 2021
Form
FAQ
- Income tax: return and incomeService-Public.fr
- Income tax: deductions, reductions and tax creditsService-Public.fr
- Tax SiteMinistry of Finance
- Flat-rate assessment of the food-in-kind benefitMinistry of Finance
- Lump-sum assessment of the housing-type benefitMinistry of Finance
- Assessment of the benefit resulting from the private use of an official carMinistry of Finance
- 2022 Practice Brochure - 2021 Income Tax ReturnMinistry of Finance