--- title: "Giving an Employee a Car: The Use Agreement and In-Kind IRS" description: "The in-kind income and the written agreement that prevents tax corrections." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "Giving an Employee a Car: The Use Agreement and In-Kind IRS", "description": "The in-kind income and the written agreement that prevents tax corrections.", "url": "https://grupoyour.com/en/blog/employee-car-agreement-in-kind-irs", "datePublished": "2026-07-06T09:00:07.567+00:00", "dateModified": "2026-07-06T09:00:07.751546+00:00", "author": { "@type": "Person", "name": "Pedro Flores", "sameAs": "https://www.linkedin.com/in/pedroflores/", "url": "https://www.linkedin.com/in/pedroflores/" }, "publisher": { "@type": "Organization", "name": "Grupo Your", "logo": { "@type": "ImageObject", "url": "https://grupoyour.com/favicon.png", "width": 512, "height": 512 }, "sameAs": [ "https://www.linkedin.com/company/grupoyour/", "https://www.facebook.com/OGrupoYour", "https://www.instagram.com/grupoyour/" ] }, "image": { "@type": "ImageObject", "url": "https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-viatura-colaborador-acordo.jpg", "width": 1200, "height": 630 }, "mainEntityOfPage": { "@type": "WebPage", "@id": "https://grupoyour.com/en/blog/employee-car-agreement-in-kind-irs" }, "inLanguage": "en", "keywords": "IRS, Viatura Empresa, Recursos Humanos", "wordCount": 90 }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Grupo Your", "item": "https://grupoyour.com" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "Giving an Employee a Car: The Use Agreement and In-Kind IRS", "item": "https://grupoyour.com/en/blog/employee-car-agreement-in-kind-irs" } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://grupoyour.com/en" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "Giving an Employee a Car: The Use Agreement and In-Kind IRS" } ] } ] --- [Saltar para o conteúdo](#main-content) [![Grupo Your - Abertura de Empresa em Portugal](/assets/logo-2wXESdnX.png)](/en) Grupo YourServicesTools[Contacts](/en/contacts) 7 EN Personalized Proposal 1. 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Giving an Employee a Car: The Use Agreement and In-Kind IRS [Back to blog](/en/blog) [IRS](/en/blog?tag=irs)[Viatura Empresa](/en/blog?tag=viatura%20empresa)[Recursos Humanos](/en/blog?tag=recursos%20humanos) # Giving an Employee a Car: The Use Agreement and In-Kind IRS ![Pedro Flores](/images/authors/pedro-flores.png) [Pedro Flores](/en/blog/author/pedro-flores)[](https://www.linkedin.com/in/pedroflores/) 6 July 2026· 1 min read Share ![Giving an Employee a Car: The Use Agreement and In-Kind IRS por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-viatura-colaborador-acordo.jpg "Giving an Employee a Car: The Use Agreement and In-Kind IRS por Pedro Flores - Grupo Your Contabilidade") ## In this article - [Context](#context) - [What you will learn](#what-you-will-learn) - [Apply it to your case](#apply-it-to-your-case) The in-kind income and the written agreement that prevents tax corrections. ### Context Updated with the 2026 figures confirmed by the [State Budget](/en/state-budget "State Budget"). ISV and IUC rates remain unchanged vs 2025; autonomous taxation rates reflect the 2026 OE reduction. ### What you will learn - The key points of the topic, in plain language. - Numeric examples for individuals and companies. - Impact on purchase decisions and [accounting](/en/accounting "Accounting Services"). ### Apply it to your case Use our simulators to confirm the math for your specific situation, or reach out for tailored advice. _Indicative simulation only. For tax purposes consult the Tax Portal or your certified accountant._ 0 0 Share ### Get the latest tax news Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox. Subscribe I agree to receive email communications from Grupo Your. I can unsubscribe at any time. My data will be processed according to the [privacy policy](/en/privacy-policy). ### Need help with your company? Talk to us and receive a proposal tailored to your business. [Company Formation](/en/company-formation)[Accounting](/en/accounting)[Payroll](/en/payroll)[Tax Consulting](/en/tax-consulting) ### More on IRS [View all](/en/blog?tag=irs) [ ![Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-mais-valias-venda-casa-irs-2026.jpg "Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) por Pedro Flores - Grupo Your Contabilidade") #### Capital Gains on Selling a House: How IRS is Calculated and How to Reinvest Without Paying (2026) How capital gains on the sale of property are calculated for Personal Income Tax (IRS), what expenses can be deducted, reinvestment in a primary residence, and the applicable exemptions. ![](/images/authors/pedro-flores.png)Pedro Flores · 2 Aug ](/en/blog/capital-gains-property-sale-irs-portugal-2026)[ ![IFICI in 2026: Who Can Pay 20% IRS in Portugal (the Regime That Replaced the NHR) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-ifici-2026-regime-substituto-rnh.jpg "IFICI in 2026: Who Can Pay 20% IRS in Portugal (the Regime That Replaced the NHR) por Pedro Flores - Grupo Your Contabilidade") #### IFICI in 2026: Who Can Pay 20% IRS in Portugal (the Regime That Replaced the NHR) The IFICI replaced the NHR and allows a 20% IRS rate for 10 years. Find out who can apply, which activities are eligible, and the January 15 deadline. ![](/images/authors/pedro-flores.png)Pedro Flores · 31 Jul ](/en/blog/ifici-2026-portugal-nhr-successor-20-percent-tax) ### Recent articles [View blog](/en/blog) [ ![Working from home and selling it: the tax authority demands an exclusivity the law does not require por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-uso-profissional-habitacao-propria-permanente-irs.jpg "Working from home and selling it: the tax authority demands an exclusivity the law does not require por Pedro Flores - Grupo Your Contabilidade") irs #### Working from home and selling it: the tax authority demands an exclusivity the law does not require ![](/images/authors/pedro-flores.png)Pedro Flores · 20 Aug ](/en/blog/working-from-home-capital-gains-own-permanent-residence-pit)[ ![IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-imi-aimi-2026-prazos-como-reduzir.jpg "IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable por Pedro Flores - Grupo Your Contabilidade") Impostos sobre o Património #### IMI and AIMI in 2026: Payment Deadlines, Installments and How to Reduce the Amount Payable ![](/images/authors/pedro-flores.png)Pedro Flores · 5 Aug ](/en/blog/property-tax-imi-aimi-2026-deadlines-reduction)[ ![Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-premios-produtividade-valorizacao-salarial-2026.jpg "Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Productivity Bonuses and Salary Increases: The Tax Benefits Your Company Is Not Using (2026) ![](/images/authors/pedro-flores.png)Pedro Flores · 4 Aug ](/en/blog/productivity-bonuses-salary-increase-tax-benefits-2026)[ ![Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-alojamento-local-fiscalidade-2026.jpg "Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations por Pedro Flores - Grupo Your Contabilidade") Fiscalidade #### Short-Term Rentals in 2026: Taxation, VAT, Coefficients and Obligations ![](/images/authors/pedro-flores.png)Pedro Flores · 3 Aug ](/en/blog/short-term-rental-taxation-portugal-2026)[ ![Autonomous Taxation in 2026: How Much Does a Company Car Really Cost por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-tributacao-autonoma-2026-viatura-empresa.jpg "Autonomous Taxation in 2026: How Much Does a Company Car Really Cost por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Autonomous Taxation in 2026: How Much Does a Company Car Really Cost ![](/images/authors/pedro-flores.png)Pedro Flores · 1 Aug ](/en/blog/autonomous-taxation-2026-company-car-portugal)[ ![Electronic Invoicing and SAF-T in Portugal: What Changes by 2027 (PDF, ATCUD and Accounting) por Pedro Flores - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/grupo-your-faturacao-eletronica-saft-2026-2027.jpg "Electronic Invoicing and SAF-T in Portugal: What Changes by 2027 (PDF, ATCUD and Accounting) por Pedro Flores - Grupo Your Contabilidade") Fiscalidade de Empresas #### Electronic Invoicing and SAF-T in Portugal: What Changes by 2027 (PDF, ATCUD and Accounting) ![](/images/authors/pedro-flores.png)Pedro Flores · 30 Jul ](/en/blog/electronic-invoicing-saft-portugal-2026-2027) Explore by topic [IRS](/en/blog?tag=irs)[Viatura Empresa](/en/blog?tag=viatura%20empresa)[Recursos Humanos](/en/blog?tag=recursos%20humanos) Grupo Your ### What can we do for you? 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