Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
An employer in Italy can reimburse employees for using a personal vehicle for business journeys. An example of a business journey is a client visit.
Reimbursements for business journeys within the municipality of the company’s office are considered part of the employee’s taxable income. In case the business journey is outside the municipality of the place of work, the reimbursement is not part of the taxable income up to a certain amount. These maximum amounts are calculated based on the ACI tables and depend on the specifics of the vehicle (such as brand and fuel type). The rates are published annually in the Gazzetta Ufficiale (2026 ACI table, 2025 ACI table.
The employer can decide to pay a higher rate per kilometre, however, the part exceeding the defined rates will be considered part of the employee’s taxable income.
In Rydoo, you can assign mileage rates to employees based on their vehicle type using user properties. This ensures the correct rate is automatically applied. Learn more.
Last changed 2026-02-09