Company-Car Calculator 2026: Taxable Benefit & Net Cost
Calculate the taxable benefit of your German company car (the 1% rule, the 0.03% commute surcharge, and the EV/hybrid special rules) and see instantly what the car actually costs you net per month.
Only the extra income tax, solidarity surcharge, church tax (if applicable) and social contributions on the benefit, not the full benefit amount.
Deductions in detail
- Gross salary
- €4,800.00
- Income tax
- −€728.66
- Pension insurance
- −€446.40
- Unemployment insurance
- −€62.40
- Health insurance
- −€420.00
- Long-term care insurance
- −€115.20
- Net salary
- €3,027.34
What your employer pays per month — your gross plus the employer social-insurance contributions.
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How a German company car is taxed in 2026
If you can also use your company car privately, the standard method is the "1% rule": 1% of the gross list price (BLP, including VAT and optional extras, at first registration), rounded down to the nearest full 100 €, is taxed as a monthly taxable benefit (§6 para. 1 no. 4 EStG).
If you drive the company car to work, a further 0.03% of the BLP per commute kilometer per month is added (§8 para. 2 EStG). An alternative individual valuation of 0.002% per actual trip exists for fewer than 15 commuting days a month; this calculator does not model it, but it can be worth comparing via your tax return or employer.
Fully electric cars get a reduced 0.25% rate as long as the list price stays within the statutory cap; above it, and for most plug-in hybrids (subject to CO2/range conditions), 0.5% applies. The cap was raised in 2025: 100,000 € for cars acquired after 30 June 2025, 70,000 € for cars acquired between 1 January 2024 and 30 June 2025. The calculator scales the 0.03% commute component by the same factor (0.0075% or 0.015% per km).
Important: the taxable benefit increases your taxable and social-insurance-liable gross salary, but is never paid out as cash. So the company car only costs you net the extra tax and social contributions on that value, not the full taxable benefit. The calculator shows you exactly that difference.
Frequently asked questions
- How is a company car taxed in Germany in 2026?
- 1% of the gross list price per month (the 1% rule) plus 0.03% per commute kilometer. A logbook is an alternative. As a taxable benefit, the amount is subject to income tax and social contributions (§6 para. 1 no. 4 EStG).
- What applies to EVs and hybrids?
- Fully electric cars are taxed at 0.25% of the list price as long as it stays within the cap (2026: 100,000 € for cars acquired from July 2025, 70,000 € before that from 2024). Above it, and for most plug-in hybrids, 0.5% applies.
- What does the company car actually cost me net?
- Not the full taxable benefit, only the extra income tax, solidarity surcharge, church tax if applicable, and the extra social contributions on it. The calculator shows the net surcharge per month.
- The 0.03% rule or the 0.002% individual valuation?
- The 0.03% rule is worth it if you commute often. With at most 180 commuting trips a year, the 0.002%-per-trip individual valuation can be cheaper, handled via your tax return or employer; this calculator does not model it.
- Does the taxable benefit count towards social insurance?
- Yes, up to the contribution ceiling. The calculator automatically caps at €69,750 (health/long-term care) and €101,400 (pension/unemployment) for 2026.
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As of (tax year 2026) · last verified: 2026-07
Sources: § 6 Abs. 1 Nr. 4 EStG (1%-Regel, E-Auto & Hybrid), § 8 Abs. 2 EStG (0,03%-Regel Arbeitsweg)
Calculation logic editorially reviewed by the Nomado24 team. Not tax advice.