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Income Tax - Benefits in Kind
Verified 06 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Your employer gives you benefits, whether they are in kind or money? They are part of your remuneration. So they're taxable and you have to report them. We'll tell you what you need to know.
What applies to you ?
You must declare the benefits in kind 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 based on the cadastral rental value.
The flat-rate scale shall be established as follows:
Monthly gross earnings | Housing of a main room | Rating by Main Part |
|---|---|---|
Less than €1,932.00 | €75.40 | €40.40 |
From €1,932.00 to €2,318.40 | €88.00 | €56.50 |
From €2,318.40 to €2,704.80 | €100.40 | €75.40 |
From €2,704.80 to €3,477.60 | €113.00 | €94.10 |
From €3,477.60 to €4,250.40 | €138.40 | €119.30 |
From €4,250.40 to €5,023.20 | €163.30 | €144.10 |
From €5,023.20 to €5,796.00 | €188.60 | €175.70 |
From €5,796.00 | €213.50 | €200.90 |
Additional benefits (heating, garage, water, gas, electricity) are included in the package.
Warning
if you must be accommodated in the place of your employment (civil servant accommodated by absolute necessity of service, security and guard staff, etc.), special rules apply.
The salary on your pre-filled tax return includes the value of the benefits you received.
You must declare the benefits in kind that your employer grants you if you are an employee for tax purposes.
When your employer provides food, the benefit in kind shall be assessed on a flat-rate basis as follows:
- €5.20 per meal in 2023 (€5.35 in 2024)
- or €10.40 per day in 2023 (€10.70 in 2024)
Warning
if you are an employee of a hotel, cafe or restaurant, special provisions apply.
The salary on your pre-filled tax return includes the value of the benefits you received.
You must declare the benefits in kind granted by your employer if you are an employee for tax purposes.
The private use of an official 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 in kind granted by your employer if you are an employee for tax purposes.
The private use of the IT and communication tools provided by your employer is an advantage in kind.
Your employer can evaluate it in two ways:
- Based on actual expenditure incurred
- On the basis of a package estimated at 10% the cost of purchasing such tools, or 10% the annual cost of the subscription
The salary on your pre-filled tax return includes the value of the benefits you received.
Data subjects
You must declare the cash benefits granted by your employer if you are an employee for tax purposes.
Allowances for personal expenses
Allowances to cover your personal expenses (housing, heating, clothing, footwear allowances) are cash benefits taxable.
This can be a lump sum payment or a refund (such as your rent).
If your employer has paid you a special allowance to cover your telework-related professional costs at home, she's exempt. You don't have to declare it.
Other top-up benefits
Some of the benefits your employer gives you are salary supplements taxable.
This is the case, for example, for premiums paid by the employer under an insurance contract for the benefit of the staff.
The salary on your pre-filled tax return includes the value of the benefits you received.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Tax returns via Internet is required if your principal residence is equipped with internet access and you are able to file your return online.
The 2024 income tax return for 2023 is complete.
The 2025 2024 Income Tax Return will begin in april 2025.
Who can help me?
Find who can answer your questions in your region
For general information
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
To contact the local service managing your folder
Department in charge of taxes (treasury, tax department...)
Determination of taxable income
FAQ
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