What tax discounts apply to electric company cars in Germany?

Pure electric vehicles (BEVs) with a list price under 70,000 € are taxed at a reduced 0.25% rate. Expensive EVs and qualified plug-in hybrids are taxed at 0.50%.

How is the daily commute to the workplace taxed?

An additional monthly surcharge of 0.03% of the vehicle's gross list price is assessed per one-way kilometer of distance between home and workplace.

ドイツ2026年最新版自動車・モビリティ

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 (€).

自動車ローン自動車・車両給与・月給計算

計算結果

Total Geldwerter Vorteil Monthly Eur

€192

入力パラメータ

Gross Manufacturer List Price

€

クイック選択:

Vehicle Powertrain Rule

One-Way Commute Distance to Work

クイック選択:

Total Geldwerter Vorteil Monthly Eur

€192

Estimated Net Cost Monthly Eur

€76.8

Private Usage Share Eur

€120

Commute Usage Share Eur

€72

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

本計算機は、標準的な性能計算式に基づく機械的・技術的な目安を提供するものです。実際の数値はメーカーの仕様、車両の状態、使用環境によって異なる場合があります。必ず車両の公式取扱説明書をご確認ください。

Official Statute: Einkommensteuergesetz (EStG § 6 Abs. 1 Nr. 4 & § 8 Abs. 2 - 1%-Regelung, 0,5% Hybrid, 0,25% Elektro & Fahrten Wohnung-Arbeitsstätte)Last Verified: 2026-08-31

計算方法と根拠

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%).

よくある質問 (FAQ)

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.