Company car calculator 2027: what does the car cost you net?
The company-car rules do not change in 2027: 1% of the gross list price a month, 0.25% for a battery-electric car up to a €100,000 list price, plus 0.03% per kilometre of commute. What is new is the tax schedule, the contribution ceilings and the health top-up rate, and with them what the car costs you net. The calculator shows your 2027 net pay with and without the car.
An agreed usage fee reduces the taxable benefit, down to zero at most.
Commuting to work in the company car increases the taxable benefit on top of the 1% rule. Leave empty for the flat 0.03% rule, or enter trips per month: the calculator then uses the cheaper per-trip valuation (0.002% per trip). The commuting allowance is claimed separately in your tax return.
- Private use
- €500.00
- Commute (Flat 0.03% rule)
- €300.00
- Taxable benefit
- €800.00
Net pay without and with the company car
Net cash salary after the benefit
Only the extra income tax, solidarity surcharge, church tax (if applicable) and social contributions on the benefit, not the full benefit amount.
This is the gross pay rise your employer would have to give you instead so that you end up with the same net as with the company car.
Same car, different drive type
| Drive type | Taxable benefit | Net cost |
|---|---|---|
| Combustion engine (1%) 1.00% | €800.00 | €378.40 |
| Plug-in hybrid (0.5% or 1%) 0.50% | €400.00 | €187.12 |
| Battery electric (0.25% or 0.5%) 0.25% | €200.00 | €93.10 |
Same gross list price, same commute, same tax settings. For a battery-electric car the reduced rate applies only up to the cap. A plug-in hybrid only reaches 0.5% with at least 80 km electric range or at most 50 g CO2/km, otherwise it is taxed at 1%. The rate shown follows your setting above.
Deductions in detail
- Taxable gross including the benefit
- €4,800.00
- Income tax
- −€713.58
- Pension insurance
- −€446.40
- Unemployment insurance
- −€62.40
- Health insurance
- −€420.00
- Long-term care insurance
- −€129.60
- Payroll net before deduction of the benefit
- €3,028.02
- Non-cash benefit deduction
- −€800.00
- Cash paid after all deductions
- €2,228.02
Your gross plus the employer share of social insurance. The U1 to U3 levies, accident insurance and other costs come on top for the employer; the employer cost calculator shows the full payroll cost.
The link reopens the calculator with exactly these inputs, handy for a salary negotiation or a chat with your tax adviser.
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What changes in 2027 compared with 2026
| Figure | 2026 | 2027 | Status |
|---|---|---|---|
| Basic tax-free allowance | €12,348 per year | €12,564 per year | draft |
| Employee lump-sum deduction | €1,230 per year | €1,430 per year | draft |
| 42% top rate from | €69,879 | €70,601 | draft |
| 45% rate from | €277,826 | €250,000 | draft |
| 47% rate from | did not exist | €280,000 | draft |
| Contribution ceiling, health and long-term care | €69,750 per year | €76,500 per year | draft |
| Contribution ceiling, pension and unemployment | €101,400 per year | €106,200 per year | draft |
| Long-term care surcharge for the childless | 0.6 percentage points | 0.9 percentage points | draft |
| Average health insurance top-up rate | 2.9% | 2.9% | unchanged |
| Pension insurance rate | 18.6% | 18.6% | estimate |
How is a company car taxed in Germany in 2027?
In 2027 a company car you may also use privately is still taxed at 1% of its gross list price a month, plus 0.03% per commute kilometre; battery-electric cars up to a €100,000 list price at 0.25%, plug-in hybrids with at least 80 km of electric range at 0.5%. Net, the car only costs you the wage tax and social contributions on that benefit.
The formula
Taxable benefit = 1% (EV 0.25%, plug-in hybrid 0.5%) of the gross list price rounded down to full €100, plus 0.03% per commute kilometre, reduced pro rata for EVs and hybrids. It is added to gross salary, wage tax, solidarity surcharge, church tax where applicable and social contributions are levied with the 2027 figures, and it is then deducted again because it is never paid out.
Worked example 2027
Example with the defaults: €4,000 gross salary a month and a combustion car with a €50,000 list price and a 20 km commute give a €800.00 taxable benefit. Without the car €2,606.42 net remains in 2027, with the car €2,228.02. The car therefore costs you €378.40 a month.
Key figures for 2027
| Standard case (1% rule) | 1% of the gross list price per month |
|---|---|
| Commute | 0.03% per commute kilometre per month, or 0.002% per actual trip |
| Battery-electric car | 0.25% up to a €100,000 list price (acquired from July 2025), above that 0.5% |
| Plug-in hybrid | 0.5% with at least 80 km electric range or at most 50 g CO2/km, otherwise 1% |
| Contribution ceilings 2027 | €76,500 (health, care) and €106,200 (pension, unemployment) a year |
| Basic allowance 2027 | €12,564 |
Figures verified:
Frequently asked questions about 2027
- Does the 1% rule change in 2027?
- No. The 1% rule, 0.03% for the commute, the per-trip valuation at 0.002% and the rates for EVs and plug-in hybrids stay the same in 2027. What changes is the setting: the 2027 wage tax schedule, contribution ceilings and health top-up rate. That is why the same car costs a slightly different net amount than in 2026.
- Does the 0.25% rule for EVs still apply in 2027?
- Yes. Battery-electric cars acquired up to the end of 2030 are taxed at 0.25% of the gross list price as long as it is at most €100,000 (acquired from July 2025; before that €70,000). Above that, 0.5% applies. Plug-in hybrids only get 0.5% with at least 80 km of electric range or at most 50 g CO2 per kilometre.
- Is a company car subject to social contributions in 2027?
- Yes, the taxable benefit counts as contributory pay, up to the 2027 ceilings of €76,500 (health and long-term care) and €106,200 (pension and unemployment) a year. If salary plus car exceed the ceiling, only wage tax is due on the benefit.
- Is a company car worth it in 2027?
- That depends on how much you drive privately and which car you would otherwise pay for yourself. The calculator shows what the company car costs you net and which pay rise that equals. An EV at 0.25% is almost always much cheaper than a combustion car.
- Are the 2027 figures official yet?
- The company-car rules are statute and do not change. The tax schedule, contribution ceilings and health top-up rate for 2027 are set in the autumn; the table above shows which figure is already official and which is still a draft.
Keep calculating
As of (tax year 2027) · last verified:
Sources:
Scope of review: formulas and reference values were checked against the sources listed above, by the Nomado24 editorial team. What is verified is the calculation logic, not your personal situation. Not tax or legal advice.