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The taxable benefit of any kind for the provision of accommodation is calculated on the basis of the indexed cadastral income. The cadastral income indexation coefficient for the income year 2023 has been determined.
The provision of accommodation to an employee or a company manager is a taxable benefit of any kind.
Since 1 January 2019, the benefit arising from the provision of accommodation is set at 100/60 of the indexed cadastral income multiplied by 2.
The benefit is increased by 2/3 if it regards furnished accommodation.
The cadastral income indexation coefficient for the income year 2023 amounts to 2.0915 (subject to confirmation by the Tax administration).
For information, the indexing coefficient for the 2022 income year was 1.9084.
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