IRC – Autonomous Taxation Applicable in 2025

The autonomous taxation rates in IRC are reduced, and the acquisition value limits are increased for light commercial vehicles with 4 or 5 seats (N1), passenger vehicles, mixed vehicles, non-Plug-in hybrids, and LPG-powered vehicles, now being as follows:

• 8% for vehicles with an acquisition cost of less than €37,500;
• 25% for vehicles with an acquisition cost equal to or greater than €37,500 and less than €45,000;
• 32% for vehicles with an acquisition cost equal to or greater than €45,000.

Expenses incurred for entertainment events offered to clients, suppliers, or any other persons or entities are no longer subject to autonomous taxation.