Year of disposal Reference rate
2016 9,27%
2017 8,78%
2018 8,94%

Personal use of a company car

Catalogue value(*) x [5,5 + 0,1 x (CO2 emission - 88 (diesel) or 107 (petrol))](**)/100 x 6/7 = benefit in kind (***)
17% (40% if intervention of the employer in the fuel expenses) of the benefit in kind before deduction of an eventual contribution of the employee for the private use of the car must be recorded in disallowed expenses for corporate income tax purposes (minimum tax base).

(*) Catalogue value = catalogue price of the vehicle in new condition upon sale to a private person, including options and actually paid VAT, without taking any discounts, reductions, rebates or refunds into account. 
(**) Max 18/min 4.

(***) Minimum €1.340.