Company Car Calculator

If you may also use the company car privately, the tax office treats that as wages. The value of this private use is called the taxable benefit (geldwerter Vorteil). It is added to your salary, you pay wage tax and social contributions on it, but it is never paid out. That is why your net pay drops although you receive no extra money. The calculator makes this visible: you see your net pay with and without the car and the amount the car actually costs you each month.

The standard case is the 1 % rule from § 8 (2) EStG and § 6 (1) No. 4 EStG: each month 1 % of the gross list price is counted, meaning the new-car price including extras and VAT, rounded down to full 100 euros. That applies to used cars too. If you drive the car to work, 0.03 % per kilometre of distance is added. If you are in the office fewer than 15 days a month, the per-trip method at 0.002 % per trip is often cheaper, for at most 180 trips a year. The calculator picks the cheaper way automatically and tells you what you need to do for it.

Electric cars and plug-in hybrids are valued lower. For pure e-cars only a quarter of the list price counts if the price is below the cap: 60,000 euros for cars acquired up to the end of 2023, 70,000 euros from 2024 to June 2025, and 100,000 euros for cars acquired from July 2025. More expensive e-cars and hybrids with enough electric range or at most 50 g CO2 per km count at half. Which range is needed also depends on the acquisition date. The calculator only asks what it needs and shows you the rule that applies to your car.

The alternative is the logbook. Then the list price does not matter; what counts is the real share of your private trips and commute in the total costs of the car. With few private trips, or an expensive car that is cheap to run, this often saves a lot. The calculator puts both methods side by side, marks the cheaper one and tells you the private share above which the logbook stops paying off. For the tax office to accept it, the logbook must be kept properly: promptly, completely and in bound form. What exactly it needs is listed in the calculator, and our logbook tool helps you keep it.

The details are covered too: a monthly usage fee, or fuel you pay yourself, lowers the benefit. A one-off payment towards the purchase price is spread or set off in the following years. If your employer taxes the commute at a flat 15 %, that part is free of social contributions but reduces your work expenses. You may still claim the commuter allowance of 0.38 euros per kilometre in your tax return despite the company car. And you see what your employer pays on top in social contributions and flat tax.

If you are self-employed and drive a business car, a separate card compares the withdrawal under the 1 % rule with the cost share from a logbook. It checks the 50 % threshold for business property and the non-deductible part for trips to your business. From there you go straight on to our fleet tool and the EÜR assistant.

All figures are guide values to help you understand and prepare, not tax advice. What counts is your payslip and your tax assessment. The calculation uses the 2026 wage tax, and the current draft values for 2027. What you type stays in your browser.