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Benefit in Kind Calculator

Calculate the taxable benefit in kind for perks such as company car, job ticket or meals.

Updated 2025 Data stays local

Benefit in Kind / Month

1.200,00 €

Steuerbelastung / Jahr

744,00 €

Netto-Vorteil / Jahr

456,00 €

Calculation

Benefit in Kind / Month100,00 €
Lohnsteuer (42 %)- 42,00 €
Sozialversicherung (~20 %)- 20,00 €
Gesamtbelastung (~62 %)- 62,00 €
Total38,00 €

Häufige Sachbezüge

Sachbezug allgemein

Freibetrag 50 EUR/Monat (§ 8 Abs. 2 S. 11 EStG)

Dienstrad (E-Bike)

0,25% des Listenpreises/Monat (ab 2019)

Jobticket

Steuerfrei, wenn zusätzlich zum Gehalt (§ 3 Nr. 15 EStG)

Essenszuschuss

Sachbezugswert 2025: 4,13 EUR/Mahlzeit

Erholungsbeihilfe

156 EUR/AN, 104 EUR/Ehegatte, 52 EUR/Kind (pauschal 25%)

Ein geldwerter Vorteil erhoecht das zu versteuernde Einkommen. Die Steuerbelastung haengt vom individuellen Grenzsteuersatz ab. Einige Sachbezüge sind steuerfrei (z.B. Jobticket zusätzlich zum Gehalt) oder haben Freibeträge (z.B. 50 EUR/Monat Sachbezugsfreigrenze). Vereinfachte Berechnung ohne Soli und Kirchensteuer.

Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.

Frequently Asked Questions

What is a non-cash benefit (geldwerter Vorteil)?

Non-cash benefits are employer-provided perks with monetary value, such as company cars, meal vouchers, or gym memberships. They are generally taxable income up to certain exemption limits.

What non-cash benefits are tax-free?

Tax-free benefits include employer subsidies for public transit (Jobticket), up to 50 euros per month in sachbezuege (benefits in kind), and certain childcare subsidies.

What is the Benefit in Kind Calculator?

This calculator computes the tax and social security burden on benefits in kind such as company cars, job tickets or non-cash benefits.

How does the Benefit in Kind Calculator work?

Enter the type and value of the benefit in kind. The calculator determines the taxable amount and computes wage tax and social security contributions. Allowances such as the 50-euro non-cash benefit exemption are considered.

Key Data and Facts

Non-cash benefit exemption: 50 euros/month (tax-free). Job ticket: tax-free if in addition to salary. Meal subsidy: non-cash benefit value 2025: 4.40 euros (lunch).

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