Company Cars and the New ACI Tables

News . 4/2026

The national tables of per-kilometer operating costs for passenger cars and motorcycles compiled by the ACI—in accordance with the provisions of Article 51, paragraph 4, subparagraph a) of the Consolidated Income Tax Law approved by Presidential Decree No. 917 of December 22, 1986—are available in Gazzetta at the following link, or website .

These values are valid for 2026 and must be used to calculate the taxation of income in kind arising from the mixed-use allocation of company vehicles provided to employees and contractors, including directors.

Please note that for the year 2026 as well, the total value of fringe benefits is exempt from social security contributions and taxation up to €1,000.00, increased to €2,000.00 for employees with dependent children for tax purposes. If this limit is exceeded—even by a single cent—the entire amount is subject to social security contributions and taxation. Please note that fringe benefits include, in addition to the standard value for car use, the entire range of goods provided and services rendered to employees, as well as reimbursements for household utilities (water, electricity, and gas), rent for the primary residence, and interest on the mortgage for the primary residence.

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