Part of the topic: 💶 Taxes & salary
Company car calculator 2026 (1 % rule)
Enter the gross list price, the drive type and your commute. The calculator shows the monthly taxable benefit and roughly what the company car costs you net each month.
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🔒 Runs entirely in your browser – nothing you enter is uploaded or stored.
How to use it
- Enter the gross list price and choose the drive type (and acquisition date for electric cars).
- Enter the one-way commute and choose the monthly or per-trip method.
- Enter your taxable income to see the estimated monthly net cost.
Last checked: October 2026 · Based on: § 8(2) German Income Tax Act (1 %, 0.03 %, 0.002 %); § 6(1) no. 4 (EV 1/4 up to €100,000, 2025 investment programme); § 32a. Found a mistake? Use the form below – we fix confirmed errors and update the date.
Frequently asked questions
How is a company car taxed in Germany?
Each month 1 % of the gross list price is added to your taxable salary, plus 0.03 % per kilometre of the one-way commute. Tax and social security are paid on this amount.
How much is the benefit for an electric company car?
Only 0.25 %: a quarter of the list price is used if the car cost up to €100,000 (acquired after 30 June 2025). Above that, half of the list price (0.5 %) applies.
What is the 0.002 % method?
If you rarely drive to the office, the commute can be valued per trip: 0.002 % of the list price per km and trip, for up to 180 trips a year.