About this tool
If you may use your company car privately, you pay tax on a benefit in kind. Without a logbook, Germany applies the 1 % rule: each month 1 % of the gross list price, rounded down to full 100 €, is added to your salary, plus 0.03 % per kilometer of the one-way commute.
For plug-in hybrids that meet the criteria the base is halved (0.5 %), for battery electric cars it is quartered (0.25 %) – up to a price cap that depends on the acquisition date: €60,000 until the end of 2023, €70,000 until June 2025, €100,000 since July 2025. With your gross salary the calculator also estimates how much your net pay drops.
How it works
- Choose the drive and enter the gross list price including options; for electric cars also the acquisition date.
- Enter the one-way commute and choose 0.03 % per month or the per-trip method with 0.002 % per trip.
- Under “What does it cost me net?” enter your gross salary to see the real cost.
Frequently asked questions
Which list price counts?
The German gross list price at first registration including options and VAT – not the price actually paid. Discounts and used cars do not change it. The price is rounded down to full 100 €.
When is the 0.002 % method worth it?
With the per-trip method you pay 0.002 % of the list price per kilometer and actual trip instead of a flat 0.03 % per month. It pays off if you go to the office on fewer than 15 days a month, e.g. because of working from home. It applies to at most 180 trips a year.
When does a plug-in hybrid get 0.5 %?
Only if it emits at most 50 g CO₂ per km or reaches a minimum electric range – for acquisitions from 2025 that is 80 km. Otherwise 1 % applies, as for combustion cars.
How accurate is the net calculation?
The benefit is taxed and subject to social security like salary, but not paid out. The calculator compares your net pay with and without the benefit using the Gross to Net Salary Calculator (Germany) – for statutory health insurance with the average additional rate. The car’s vehicle tax is paid by the employer; the German Vehicle Tax Calculator shows how much it is.