Company cars and the new ACI tables
- Studio Piceci
- Jan. 14
- Reading time: 3 min
News . 4/2026
The national tables of operating costs per kilometer for cars and motorcycles drawn up by the ACI (Italian Automobile Club) – in accordance with the provisions of Article 51, paragraph 4, letter a) of the Consolidated Income Tax Law approved by Presidential Decree No. 917 of December 22, 1986 – can be consulted in Gazzetta at the following link, or ACI website .
These values are valid for 2026 and must be used to tax income in kind deriving from the mixed use of company cars provided to employees and collaborators, including directors.
We remind you that for the year 2026, the total value of fringe benefits is exempt from contributions and taxation up to €1,000.00, increased to €2,000.00 for workers with dependent children. If this limit is exceeded by even one cent, the entire amount is subject to contributions and taxation. Please note that fringe benefits include not only the conventional value of car use, but also the entire basket of goods and services provided to workers, as well as reimbursements for domestic utilities (water, electricity, and gas), rent for the primary residence, and interest on the mortgage for the primary residence.