To fully optimise the tax and cost structure of a company’s mobility strategy, it is essential to analyse several key components in the decision-making process:
- Purchase cost of the vehicle
The gross list price (including VAT and options) is the base on which the BIK percentage is applied. A lower list price, or intelligent specification choices, directly reduce the taxable benefit.
- Financing method for acquisition (leasing, loan, etc.)
Whether the company chooses leasing or loan financing affects cash flow and may also affect tax deductibility of interest or related charges. In many cases, leasing can provide budgeting predictability, but the overall tax impact must be evaluated in context.
- Benefit-in-kind amount for the employee
The BIK rate directly influences the employee’s taxable income. With electric vehicles, the lower rate (0.5 %–0.6 %) reduces personal income tax and social charges compared with the 2 % applicable to non-electric vehicles. This creates a double-benefit: employees pay less tax on the benefit, and the employer’s overall cost of providing the vehicle is lower.
- Timing and contract strategies
Because transitional rules allow favourable electric BIK rates for vehicles ordered before the end of 2026, companies can plan vehicle acquisition timing to retain the reduced benefit regime even if registration occurs later.
