Unbeatable PRK, guaranteed access to EPZs, royal silence for your customers, reduced maintenance and independence from fuel strikes... On paper, the electric vehicle ticks all the boxes of the modern VTC.. Not to mention the fact that it is now the only way to access «green» ranges and city centres..
But by 2026, the euphoria of the early days had given way to the reality of accounting. Ecological bonuses for companies have disappeared and we can now see that some models are being heavily discounted, leading to lower balance sheets on resale.. Choosing a vehicle is no longer just a matter of taste: it's the dividing line between driving profitably and driving at a loss. So which model should you choose to secure your margin? Here's an analysis of the best-performing vehicles of the year.
In a nutshell
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The choice of accounting reason : La Tesla Model 3 remains the undisputed champion of low costs (record PRK of around €0.10/km), ideal for margins on applications..
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The choice of business development : La Tesla Model Y is the essential tool for developing private and station/airport transfers without ever turning away baggage thanks to its record volume..
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The technological outsider : La Hyundai Ioniq 6 is ideal for heavy motorway users thanks to its ultra-fast charging (800V), which minimises downtime.
- The tax trick: Profitability isn't just a question of driving. To beat thermal, you need to cushion the battery separately of the vehicle. It is this accounting set-up that makes all the difference to your balance sheet.
The regulatory wall of 2026: the end of tolerance
Don't be fooled by rumours of postponement: 2026 marks a turning point.
- Lyon Metropolitan Area : It's a red alert. The Crit'Air 3 ban is in force, but above all, the Effective fines begin on 1 July 2026. The cameras will be active. If you have an old diesel, you won't be able to work next summer.
- Greater Paris: The ban is theoretically in place, but 2026 is an «educational» year (no systematic fines). Watch out for the trap: just because the police don't ticket you doesn't mean you can drive. Applications like Uber closed the door on new diesels a long time ago and are now demanding pure electrics for their «Green/Electric» ranges. The «law» of the platforms is faster than that of the State.
The opportunity : Article L3120-5 of the French Transport Code provides an exemption for electric VTCs. You are not subject to the restrictions on dimensions (length > 4.50 m) or power (> 84 kW). This means you can operate more compact vehicles if your customers agree.
The truth about profitability: forget the bonus, aim for amortisation
It's time to dispel a common misconception: there will be no more €3,000 ecological bonus for companies on private cars in 2026. If your business plan was based on this, you need to redo your calculations.
Profitability now depends on optimising your company's tax position (SASU/EURL):
Leveraging Non-Deductible Amortisation (NDA)
That's where you make your money.
- For a combustion-powered vehicle, you can only deduct €9,900 from your taxable income.
- For an electric vehicle, this ceiling rises to 30 000 €.
- In concrete terms : You pay much less corporation tax (IS) at the end of the year.
Expert tip: damping the battery
This is the secret of wise fleet managers. The battery is not considered as a car, but as a piece of equipment. If you manage to show the price of the battery on a separate line of the purchase invoice (negotiate this with the dealer or leasing company), this part is depreciable. without ceiling.
- Example: On a Tesla costing €45,000, if the battery is invoiced separately at €15,000, you write off €30,000 on the car + €15,000 on the battery. Result: 100 % of the vehicle is deductible.
VAT and Benefits
- VAT : As a VTC, you recover 100 % of VAT on the purchase of the vehicle, maintenance and electricity.
- Benefit in kind : For managers, the deduction of 70 % on the benefit in kind is maintained, reducing your personal tax.
The 2026 ranking: models put to the test in the field
Pure optimisation: Tesla Model 3
It is the champion of the PRK (Prix de Revient Kilométrique), which can be as low as €0.10/km on a used car.. With a real solid range, it's indestructible.
- The downside: The boot (trunk) is less practical for large items of luggage than the Model Y's hatchback.
Absolute versatility: Tesla Model Y
It is the most popular vehicle sold to VTC drivers. Its major asset is its load volume: 854 litres of boot space at the rear + 117 litres at the front («Frunk»)..
- Who is it for? The person who never wants to turn down a train station/airport ticket because of luggage.
The technological alternative: Hyundai Ioniq 6
Its trump card is not software, but electrical: its architecture 800 Volts.
- Why it's profitable: It charges from 10 to 80 % in 18 minutes, compared with 30+ minutes for a Tesla or a Scénic. Over the course of a year, this saves dozens of operating hours.
The pragmatist: Renault Scenic E-Tech
With its 87 kWh battery (625 km WLTP), it's a reassuring choice.. Its tailgate is practical and native Google integration is excellent for navigation, without the size constraints of American SUVs..
Pitfalls to avoid: don't burn your cash
The hidden cost of tyres
Electrics wear out tyres 20 % faster (instant torque + weight). On 19" or 20" rims, the bill stings. Plan ahead for this budget: a set of rear tyres can be flushed in 40,000 - 50,000 km.
Models at risk
Watch out for the opportunity:
- Software : MG (MG4) and Volkswagen (ID.4 first generations) models have experienced recurring software problems. Check the updates carefully.
- Plug-in hybrids : In Paris, they are now excluded from the «Uber Green/Electric» range. So don't buy them thinking you'll be able to access these premium services.
Top-up strategy: where your margin is at stake
This is the simplest and most brutal equation of 2026.
- Home charging (AC) : Cost ~€3.50 / 100 km. This is where you make margin.
- Fast charging (Superchargers/Ionity) : Cost ~ €9 to €11 / 100 km. That's almost the price of diesel.
Tip: If you don't have a slow-charging solution (at home or in a box), electric cars won't be profitable. All you'll be doing is shifting your diesel budget to a Supercharger budget, with the added constraint of time.
The verdict according to profile
Leaving aside risky models and those that are too specialised, the final match is still between Tesla's two sisters, but for radically different reasons.
Choose the Tesla Model 3 if : You're on a tighter budget and still do a lot of shopping on application, particularly in town. This is the choice of accounting reason you reduce your costs as much as possible (unbeatable PRK of around €0.10/km) while still having a statutory vehicle.
- Please note: Access to the boot (trunk) can cause you to lose loaded airport shopping.
Choose the Tesla Model Y if : You have a well-established or fast-growing private client base. This is the choice of commercial strategy. A veritable «Swiss Army knife», this vehicle's tailgate and Frunk allow you to handle airport transfers with a lot of luggage with peace of mind.. It's the most versatile work tool, so you can never say «no» to a customer.
In 2026, going electric means being as much an accountant as a driver. Don't count on state aid, but on your ability to recover VAT, amortise your assets intelligently (separate battery) and manage your recharging costs. That's the price you'll have to pay to keep your TCO 50 % lower than that of your diesel-powered colleagues.
Glossary
Here are some useful terms to know and understand:
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AND (Non-deductible amortisation) : The part of the price of the vehicle that cannot be deducted from taxable income. The higher the ceiling, the less tax you pay.
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800V architecture : Technology for ultra-fast recharging (18 min), present on Hyundai/Kia, compared with 400V (30+ min) on most competitors.
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Frunk (Front Trunk) : Front trunk for electric vehicles, ideal for storing cables and personal items.
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ZFE-m : Low Emission Mobility Zone. Please note that in Lyon, fines will apply from 01/07/2026.
