Taxable fringe benefit values for 2026

The Tax Administration has issued an annual decision on the values of fringe benefits. The decision lists the values of the most common fringe benefits, such as company cars, accommodation, employer-provided meals and telephones. The decision issued for 2026 also sets a monetary value for the car charging benefit.  

Fringe benefits received from the employer are treated as wages in the employee’s tax assessment. The taxable value of a benefit is determined according to the decision on fringe benefits.

The meal benefit can still be used to cover meal delivery costs

The decision states that the meal benefit can also be used to cover meal delivery costs. In this respect, the decision on fringe benefits is similar to the decision issued for 2025. Employees can pay the costs using a lunch voucher, a lunch card, a mobile application or another dedicated method of payment.

However, the employer-provided coverage for the meal and delivery costs may not exceed €14.00, which is the maximum amount of the food and meal benefit. If the amount is exceeded, the benefit received from the employer (for example, a lunch voucher or the value loaded to an app) is valued at its nominal value. In other words, the taxable value is the same as the euro value of the voucher or the value loaded to the app.

Standard values for the car charging benefit

The decision on fringe benefits sets standard values for the car charging benefit because, according to the act on income tax, the benefit is no longer exempt from tax as of 1 January 2026. The decision not only talks about pure electricity cars but also sets a separate value for plug-in hybrids. The value is 2/3 of the value of the car charging benefit set for pure electricity cars.

Decision of the Finnish Tax Administration on the valuation of taxable fringe benefits to be applied in 2026