Companies and their employees can breathe. The official Social Security bulletin has just clarified the situation; which did not, however, look very good; concerning tax benefits linked to electric vehicles in the professional environment for the year 2025. “ The derogatory methods for calculating the inclusion in the social contribution base of the benefit in kind constituted by the provision of a vehicle operating exclusively using electrical energy, which end on December 31, 2024 , will be extended by the Government (…) This extension also concerns the regime applicable to electrical terminals “, we can read there.
This will compensate, only in part, for the financial losses suffered by individuals and professionals following the removal of the ecological bonus on utility vehicles. which has just taken effect on January 1.
Free charging at work: a preserved advantage
The government maintains its position: the use of charging stations in the workplace will not be considered a benefit in kindeven for personal use. This provision applies to both company vehicles and employees’ personal vehicles. In summary, if your employer provides you with a charging station for your electric vehicle at your workplace, you will not have to pay additional taxes on this service.
A ministerial decree, planned for January, will formalize this extensiontherefore saving companies from social security contributions and employees from taxation on these top-ups.
Expanded tax allowances for electromobility
For electric company vehicles, the calculation of the benefit in kind benefits from a 50% reduction, capped at 2000, 30 euros annually for 2025. Electricity costs assumed by the employer are not included in this calculation. Let’s imagine that the total value of your electric company vehicle, calculated according to the usual rules, is 5,000 euros per year. With the 50% reduction, the value of the advantage to be taken into account for your taxes will be reduced to 2,500 euros. If this value exceeds the ceiling of 2000.30 euros, it is therefore this last amount which will be retained.
The installation of terminals at home also benefits from a slightly more advantageous tax framework. Companies can finance all or part of the equipment, without tax impact if the terminal is returned at the end of the contract. Otherwise, the exemption from social security contributions applies up to 50% of actual expenses, up to a limit of 1043.50 euros. For installations more than five years old, these thresholds are raised to 75% of expenses and 1,565.20 euros. The maintenance of terminals benefits from a 50% exclusion from the contribution base.
For example, for an installation of 1500 eurosthe exemption would be 750 euros if the terminal is kept for less than 5 years and 1125 euros if it is kept for more than 5 years.
This series of measures clearly confirms the desire of public authorities to support the transition to electromobility in business, despite the budgetary adjustments at the end of 2024. Employers thus have a slightly more stabilized tax framework to continue the electrification of their fleet. If there isn’t a review in a few months, you never know.
- Tax benefits linked to electric vehicles in business are extended for 2025.
- Charging electric cars in the workplace remains without tax impact for employees and employers.
- Tax allowances for company vehicles and home terminals are maintained with adjusted ceilings.
