Company Car Tax Calculator 2026 by Rechnerzentrale

Gross list price

Domestic list price at first registration incl. extras and VAT

Drive type

Distance home–work (one way)

Individual valuation instead of 0.03% flat rateWorth it if you rarely drive to work

More detailsCo-payment €0/month · income €60,000

Co-payment per month

€

Annual gross salary (without company car)

€

For wage tax and social insurance as on the payslip

Tax class

Liable to church tax

Salary sacrifice for the car

€

Gross per month if you give up salary for the company car

Logbook and private car comparedPrivate car not specified · logbook not specified

What would your own car cost per month?

€

Your own estimate: instalment or depreciation, insurance, tax, fuel, maintenance

Logbook: share of private trips and trips to work

According to a proper logbook (Section 8(2) sentence 4 EStG)

Depreciation or leasing rate per year

€

For electric cars it counts at a quarter, for eligible plug-in hybrids at half (Section 6(1) no. 4 sentence 3 EStG). Your employer knows the costs.

Other car costs per year

€

Fuel or electricity, insurance, vehicle tax, maintenance – from your employer

Your effective cost per month

€5,198.16 per year

€433.18

The benefit in kind of €875.00 per month (1% rule) costs you about €249.84 in taxes plus social contributions.

Private use (1% rule): €500.00
Trips home–work0.03% flat rate: + €375.00
Benefit in kind per month: €875.00
Taxable: €875.00
Extra wage tax, solidarity surcharge, church tax (marginal rate 38.58%)Payslip with and without the benefit in kind compared: €249.84
Extra social insurance (health, care, pension, unemployment): €183.34
Your effective cost per month: €433.18

Notes on the calculation

The same car with another drive

Effective cost per month at a list price of €50,000. Tap a drive type to calculate with it.

How this was calculated

Basis: § 6 (1) No. 4 and § 8 (2) EStG (1%, 0.5% and 0.25% rule, 0.03% flat rate or 0.002% individual valuation), tax scale § 32a EStG.