Germany Company Car Tax Calculator 2026 (1% Rule & 0.25% EV Benefit)
Calculate the taxable fringe benefit (geldwerter Vorteil) for private company car usage in Germany under Section 8(2) of the Income Tax Act (EStG), modeling the standard 1% combustion rule, discounted rates for electric vehicles (0.25%) and hybrids (0.5%), plus the 0.03% per km commute surcharge in EUR (€).
Total Monthly Taxable Fringe Benefit
Calculator Inputs
Total Monthly Taxable Fringe Benefit
Estimated Monthly Net Cost (~40% Tax Bracket)
Private General Usage Benefit Portion
Commute Distance Benefit Portion
Calculation Methodology
Monthly Fringe Benefit = Private Usage Base (Combustion: 1.0%, Hybrid: 0.5%, Pure EV: 0.25% of gross list price BLP) + Commute Surcharge (One-way km * 0.03% of BLP). Net Estimated Cost = Total Benefit * Marginal Tax Rate (~40%).
Important Legal & Educational Disclaimer
This tool calculates statutory company car fringe benefit values under § 8(2) EStG. Net impact depends on your marginal income tax bracket.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
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