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Tax calculator · Company car
Company car calculator for GmbH managing directors.
See in seconds what private use of your company car actually costs you in tax – 1 % flat rate versus logbook, combustion versus electric. Including the 0.25 % privilege for EVs and the 0.03 % rule for your commute.
- 1 % method vs. logbook
- 0.25 % EV privilege
- 0.03 % commute rule
- Tax rates 2026
Your inputs
Cheaper for you: the logbook
€4,201
Savings per year compared to the 1 % flat rate – provided your logbook survives scrutiny by the tax office.
1 % method
Flat 1 % (or 0.5 / 0.25 %) of the list price per month, plus 0.03 % per commute kilometre.
- Taxable benefit / month
- €1,040
- Taxable benefit / year
- €12,480
Your tax per year
€5,530
Logbook
Actual vehicle cost × private share of use – provided the logbook is complete and kept contemporaneously.
- Taxable benefit / month
- €250
- Taxable benefit / year
- €3,000
Your tax per year
€1,329
EV check: a fully electric car at the same list price would cut your annual tax under the 1 % method by €2,765.
That's the model. Now let's calculate your real number.
30-minute intro call: we review the choice of method, VAT on the private share, the cost cap and whether switching to an EV pays off in your setup – honestly and with concrete numbers. Free.
Simplified model with typical assumptions (marginal rate incl. 5.5 % solidarity surcharge, gross list price rounded down to full €100, 0.25 % up to a €70,000 list price – as of 2026). For the logbook we apply the EV/hybrid factor to total cost as a simplification; strictly by law only depreciation or the lease payment is quartered/halved. Not included: VAT on the private share, the cost cap, driver co-payments, the 0.002 % per-trip valuation for infrequent commutes, social security, the business-expense effect at GmbH level. The calculation does not replace individual advice.
How company-car taxation works
Three rules that determine your tax.
- 01
Taxable benefit: the company car is salary
If you may use the company car privately, the tax office treats that benefit like salary. Under the flat-rate method it amounts to 1 % of the gross list price per month – plus 0.03 % per kilometre of one-way distance between home and your primary workplace. You pay tax on this benefit at your personal marginal rate, typically 42 or 45 % plus solidarity surcharge for GmbH managing directors.
- 02
The EV privilege: 0.25 % instead of 1 %
Fully electric cars up to a €70,000 gross list price are assessed at only a quarter of the base – effectively 0.25 % per month, also for the 0.03 % commute rule. More expensive EVs and eligible plug-in hybrids get half (0.5 %). At the same list price, an EV therefore costs you only a quarter of the tax of a combustion car – one of the strongest legal levers in choosing a vehicle.
- 03
Logbook: precision beats the flat rate – sometimes
With a proper logbook you pay tax only on the actual private share of the vehicle cost. That pays off above all with a low private share, a high list price, or an already depreciated car with low running costs. The price: complete, contemporaneous documentation of every single trip – and a tax office that is quick and thorough in rejecting logbooks.
Why our calculators are serious.
Tax rates 2026
1.0 / 0.5 / 0.25 %, the €70,000 EV threshold, the 0.03 % commute rule and solidarity surcharge – at 2026 status (reviewed July 2026).
Practical assumptions
We calculate with the same simplifications we use in the initial call – so the model result is close to a real client case.
Transparent methodology
Every input is explained, every assumption documented. You can mirror the result against your Excel or your current advisor.
FAQ
Common questions about the company car.
01What does the tax office require of a logbook?
The logbook must be kept contemporaneously, without gaps and in a closed form – classically bound, or as a tamper-proof electronic system. Every business trip needs date, odometer readings, destination, purpose and business partners visited; for private trips the kilometres suffice. An Excel sheet explicitly does not qualify, because it can be changed retroactively. If the auditor rejects the logbook, the 1 % method applies retroactively – often with a five-figure back payment.
02Is VAT due on the private share as well?
Yes. Private use is a deemed supply on which the GmbH must pay VAT. Under the 1 % method, practice is to reduce the taxable benefit by a flat 20 % (for costs not carrying input VAT) and apply 19 % VAT to the rest. This effect hits the GmbH, not you personally – which is why it is not part of this calculator, but it belongs in every complete comparison.
03When does an EV really pay off as a company car?
Almost always, if you use the car privately to any relevant extent. Example: at a €60,000 list price, the flat-rate benefit is €600 per month for a combustion car but only €150 for an EV – at a 42 % marginal rate plus solidarity surcharge you save more than €2,300 in tax per year without driving a single kilometre differently. Above a €70,000 list price the advantage halves to the 0.5 % rate but remains substantial. On top come GmbH-level perks such as the vehicle-tax exemption.
04Can I switch between the 1 % method and the logbook?
In principle yes – but not at will. The method must be applied uniformly per vehicle for the entire calendar year. A switch is regularly possible at the turn of the year, or mid-year when changing vehicles. Practical tip: keeping a clean logbook for one year creates the data base to make the choice of method fact-based afterwards.
05What does the calculator show – and what not?
The calculator shows your personal tax burden as managing director in the standard case: 1 % method (incl. the 0.03 % rule and EV rates) versus logbook, each at your marginal rate plus solidarity surcharge. Not modelled are VAT on the private share, the cost cap, co-payments, the 0.002 % per-trip valuation for infrequent commutes, and the business-expense effect at GmbH level. For the full picture of GmbH plus private, we calculate your case individually.
30 minutes. A clear plan for your taxes.
In the free intro call we listen to your setup, name the levers with the biggest impact and send a written proposal within 48 hours. You decide after that.
030 555 721 370