Income Tax - Benefits in Kind

Verified 01 January 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Income tax: 2025 income tax return for 2024

This page is up to date on 1^er January 2025.

However, forms, online services and information materials are not yet available for the 2025 tax year of the 2024 tax return. They will be made available online as soon as they become available.

Moreover, the draft budget for 2025 could not be promulgated before 1^er January 2025.

The law no. 2024-1188 of 20 december 2024 special allows the government to collect taxes, without changing the scales, until a 2025 budget law is passed.

If the 2025 budget changes the rules on this page, the content will be updated after the law is published in the Official Gazette.

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.

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:

Tableau - Flat-rate housing benefit in kind assessment scale (2024 income tax)
Monthly gross earnings	Housing of a main room	Rating by Main Part
Less than €1,932.00	€77.30	€41.40
From €1,932.00 to €2,318.39	€90.20	€57.90
From €2,318.40 to €2,704.79	€102.90	€77.30
From €2,704.80 to €3,477.59	€115.80	€96.50
From €3,477.60 to €4,250.39	€141.90	€122.30
From €4,250.40 to €5,023.19	€167.40	€147.70
From €5,023.20 to €5,795.99	€193.30	€180.10
From €5,796.00	€218.80	€205.90

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 personnel, 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:

€5.35 per meal in 2024 (€5.45 in 2025)
or €10.70 per day in 2024 (€10.90 in 2025).

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, of premiums paid by the employer in application of an insurance contract taken out 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.

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...)

Taxes: access your Special Space
Online service
2024 Simulator: 2023 Income Tax
Simulator
2024 Online Income Tax Return for 2023 (Special Space)
Online service
Income Tax Return (Paper)
Form
2024 Supplementary Income Statement 2023
Form

FAQ

Income tax: return and reportable income
Service-Public.fr
Income tax: deductions, reductions and tax credits
Service-Public.fr
Income Tax - Annual Income Tax Return
Service-Public.fr
Tax Site
Ministry of Finance
Flat-rate assessment of the food-in-kind benefit
Ministry of Finance
Flat-rate assessment of the housing benefit in kind
Ministry of Finance
How do I report my telework expenses at home?
Ministry of Finance
Assessment of the advantage resulting from the private use of an official car
Ministry of Finance
2024 Practice Brochure - 2023 Income Tax Return
Ministry of Finance

Le lien vers cette page a été envoyé avec succès aux destinataires.

Income Tax - Benefits in Kind

Income tax: 2025 income tax return for 2024

What applies to you ?

Data subjects

Allowances for personal expenses

Other top-up benefits

Who can help me?

FAQ

Recevoir la lettre de Service-Public.fr