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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 (€).

Résultat Calculé

Total Monthly Taxable Fringe Benefit

€0

Données du Simulateur

Sélection rapide :
km
Sélection rapide :

Méthodologie de Calcul

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%).

Avertissement Légal et Pédagogique

This tool calculates statutory company car fringe benefit values under § 8(2) EStG. Net impact depends on your marginal income tax bracket.

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux Questions

Under the 1% flat-rate method, 1% of the car's gross manufacturer list price (BLP) at first registration is added each month to your gross taxable salary as non-cash compensation.

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