Company Car Calculator
Calculate the taxable benefit of your company car using the 1% method or logbook. Quick, accurate calculation with all 2026 exemptions and surcharges.
Benefit in kind / month
787,50 €
Tax burden / month
275,63 €
Detailed calculation (monthly)
Benefit in kind / year
9.450,00 €
Tax burden / year
3.307,50 €
1% rule: Combustion 1%, plug-in hybrid 0.5%, electric 0.25% (GLP up to EUR 70,000) or 0.5%. Commute: 0.03% x GLP x one-way km. Without guarantee.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
Frequently Asked Questions
How is a company car taxed?
Private use of a company car is taxed either via the 1% rule (1% of the gross list price per month) or through a driver's logbook. For electric vehicles, only 0.25% or 0.5% of the list price applies.
What is the 1% rule for company cars?
Under the 1% rule, 1% of the car's domestic gross list price at first registration is added to your taxable income each month. Additionally, 0.03% per kilometer of the commute distance is added.
What is the Company Car Calculator?
The company car calculator computes the taxable benefit of a company car and the resulting tax burden. It compares the 1% rule with the logbook method.
How does the Company Car Calculator work?
Under the 1% rule, 1% of the gross list price is taxed monthly as a benefit in kind. For commuting, 0.03% per kilometre of distance is added. Electric and hybrid vehicles use a reduced list price. The logbook method taxes actual private use.
Key Data and Facts
1% rule: 1% of gross list price monthly. EVs up to 70,000 euros: 0.25% (quarter rule). EVs over 70,000 euros and plug-in hybrids: 0.5%. Commute: 0.03% per km.
Step-by-Step Guide
How to calculate den geldwerten Vorteil eines Firmenwagens step by step: 1. Bruttolistenpreis (BLP) determine: Unverbindliche Preisempfehlung des Herstellers zum Zeitpunkt der Erstzulassung inkl. VAT und Sonderausstattung. 2. Antriebsart bestimmen: Verbrenner: 1 % des BLP. E-Auto bis 70.000 EUR BLP: 0,25 % (Viertelregelung). E-Auto ueber 70.000 EUR BLP: 0,5 %. Plug-in-Hybrid: 0,5 % (bei mind. 80 km Reichweite oder max. 50 g CO2/km). 3. Arbeitsweg calculate: Zusaetzlich 0,03 % des BLP pro Entfernungskilometer (einfache Strecke) monthly. Alternativ: Einzelbewertung mit 0,002 % pro Fahrt (lohnt sich bei weniger als 15 Fahrten/month). 4. Geldwerten Vorteil addieren und versteuern: Der Betrag wird dem Bruttogehalt zugerechnet und mit Ihrem persoenlichen tax rate versteuert. Beispiel: Verbrenner-Firmenwagen, BLP 45.000 EUR, 25 km Arbeitsweg. 1-%-Regelung: 45.000 x 1 % = 450 EUR/month. Arbeitsweg: 45.000 x 0,03 % x 25 km = 337,50 EUR/month. Geldwerter Vorteil: 787,50 EUR/month. Bei tax class (Steuerklasse) I und marginal tax rate 35 %: ca. 275 EUR monatliche Steuermehrbelastung. E-Auto mit 60.000 EUR BLP: 60.000 x 0,25 % = 150 EUR/month -- deutlich guenstiger.
Calculation Example
Verbrenner, BLP 45.000 EUR, 25 km Arbeitsweg. 1 %-Regel: 450 EUR. Arbeitsweg (0,03 % x 25 km): 337,50 EUR. Geldwerter Vorteil: 787,50 EUR/month. Steuermehrbelastung (ca. 35 %): ca. 275 EUR/month.
Related Calculators
Gross-to-Net Calculator
Calculate your net salary from gross salary. With tax class, church tax, social insurance and all deductions for 2026. Free online, no registration required,.
Income Tax Calculator
Calculate your income tax for 2026 according to Section 32a EStG including solidarity surcharge and church tax.
VAT Calculator
Calculate value-added tax (VAT) quickly and easily. Net to gross and gross to net with 19% and 7% VAT rates. Free online, no registration required, with 2026.
Wage Tax Calculator
Calculate your monthly or annual wage tax based on your tax class and allowances. Free online, no registration required, with 2026 tax rates and allowances.