Non-Cash Benefit Calculator 2026 — Tax & Contributions Germany
Enter a benefit in kind's monthly value, your gross salary and marginal tax rate to see German wage tax, 2026 social security, the 50 € limit and net benefit.
Benefit in Kind / Year
€1,200.00
Tax and social security / year
€673.80
Net Benefit / Year
€526.20
Calculation
Common Benefits in Kind
Benefit in kind (general)
Exemption limit of €50.00 a month (§ 8 (2) sentence 11 EStG): free of tax and contributions up to that amount; above it the entire amount is taxable
Company bike (e-bike)
Tax-free if provided in addition to salary (§ 3 No. 37 EStG); with salary conversion 0.25% of the recommended retail price per month (bikes provided from 2020; 2019: 0.5%)
Job ticket
Tax-free if granted in addition to salary (§ 3 No. 15 EStG)
Meal subsidy
Official benefit value 2026 (§ 2 SvEV): €4.57 per lunch or dinner, €2.37 per breakfast (€137.00 or €71.00 a month)
Accommodation
Official benefit value 2026: €285.00 a month (§ 2 (3) SvEV)
Recreation allowance
EUR 156/employee, EUR 104/spouse, EUR 52/child (flat-rate 25%)
The benefit in kind is treated like additional wages: wage tax at the selected marginal rate plus the employee share of social security (with the average health insurance supplementary contribution), charged only on the part that, together with the salary, stays below the 2026 contribution ceilings (health/care €5,812.50, pension/unemployment €8,450.00 a month). The €50.00 limit for benefits in kind is an exemption limit: up to €50.00 a month the benefit is free of tax and contributions, above it the entire amount is liable. Simplified calculation without solidarity surcharge and church tax; the midijob transition zone and care insurance reductions for several children are not taken into account.
Note: These calculations are for informational purposes only and do not replace professional tax or financial advice. All information without guarantee.
FAQ
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.
How much of a non-cash benefit is left after tax?
The calculator treats the benefit like extra salary: it deducts wage tax at your marginal rate and the employee social security contributions, as far as salary and benefit together stay below the contribution ceilings. With a 100-euro benefit in kind per month, a gross salary of 4,500 euros (with children) and a 35 % marginal rate, 35.00 euros of wage tax and 21.15 euros of social contributions are deducted – leaving a benefit of 43.85 euros a month, or 526.20 euros a year. If the salary is already above 8,450 euros a month, no social contributions are due on the benefit: at 45 %, 55 euros a month remain. The 50-euro limit is an exemption limit (Freigrenze): a benefit of no more than 50 euros a month is free of tax and contributions, but if it is exceeded even slightly, the entire amount becomes taxable.
Guide
What is the Non-Cash Benefit Calculator 2026 — Tax & Contributions Germany?
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 Non-Cash Benefit Calculator 2026 — Tax & Contributions Germany work?
Enter the monthly value of the benefit, your gross monthly salary and your marginal tax rate. The calculator checks the 50-euro exemption limit for benefits in kind: up to 50 euros a month a benefit stays free of tax and contributions, above it the entire amount is liable (an exemption limit, not an allowance). On the liable amount it computes wage tax at the marginal rate and the employee social security contributions, as far as salary and benefit together stay below the contribution ceilings.
Key Data and Facts
Non-cash benefit exemption limit: 50 euros/month (free of tax and contributions up to 50 euros, fully liable above). Job ticket: tax-free if in addition to salary. Official benefit values 2026: 4.57 euros per lunch or dinner, 2.37 euros per breakfast, accommodation 285 euros/month.
Step-by-Step Guide
How to calculate the non-cash benefit step by step: 1. Choose the type of benefit: company car, job ticket, benefit in kind, meal subsidy, company apartment or another benefit. 2. Determine the value: company car (1 % rule): 1 % of the gross list price per month + 0.03 % per kilometre of distance. Electric car: only 0.25 % (up to a list price of 100,000 EUR if acquired from 1 July 2025). Benefits in kind: market value of the benefit. Meal subsidy: official benefit-in-kind value (2026: 4.57 EUR per lunch or dinner, 2.37 EUR per breakfast); accommodation: 285 EUR/month (§ 2 SvEV). 3. Check the exemption limit: benefits in kind valued at the usual retail price (e.g. vouchers, fuel card) stay free of tax and contributions up to 50 EUR/month; at 50.01 EUR the entire amount is taxable (an exemption limit, not an allowance). It does not apply to company cars or meals valued at official rates. Job ticket: tax-free if granted in addition to the salary (it is offset against the commuter allowance). 4. Calculate tax and social security: the non-cash benefit is added to the gross wage and taxed and subject to contributions as usual – social security, however, only up to the contribution ceilings (2026: health/care 5,812.50 EUR, pension/unemployment 8,450 EUR a month). 5. Check flat-rate taxation: some benefits can be taxed at a flat rate (e.g. job ticket at 25 %).
Calculation Example
Company car, list price 40,000 EUR, 25 km commute. Benefit in kind: 400 EUR (1%) + 300 EUR (0.03% x 25 km) = 700 EUR/month. Tax burden (30% marginal tax rate): approx. 210 EUR. Voucher of 100 EUR/month with a gross salary of 4,500 EUR (with children, 35% marginal rate): wage tax 35.00 EUR + social contributions 21.15 EUR (health/care 10.55%, pension/unemployment 10.6%) = 56.15 EUR; 43.85 EUR a month remain. A voucher of 50 EUR stays free of tax and contributions.
Sources
Official sources
Calculations are based on applicable German laws and official data:
Full methodology at Methodology.
Reviewed by Konstantin Iakovlev · Last updated:
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