Company Car Calculator 2026 — EV vs. Combustion Comparison
The company car calculator 2026 compares the tax burden of an electric company car vs. a combustion engine vehicle in Germany. Since July 2025, the 0.25% rule applies to EVs up to €100,000 list price. Enter your list price, commute distance, and tax bracket — and instantly see how much you save with an EV as your company car.
Manufacturer's list price at first registration, incl. extras and VAT.
How Company Car Taxation Works in Germany
If you use a company car (Dienstwagen) for private purposes, you must pay tax on the benefit in kind (geldwerter Vorteil). The most common method is the 1% rule: each month, 1% of the gross list price is added to your taxable income.
For electric vehicles, there are significant tax advantages: instead of 1%, only 0.25% (up to €100,000 list price) or 0.5% (above €100,000) is applied.
Legal basis: § 6 Abs. 1 Nr. 4 EStG
The 0.25% Rule for EVs (Since July 2025: Up to €100,000)
Since July 2025, the threshold for the 0.25% rule was raised from €70,000 to €100,000 gross list price. Here's how it breaks down:
- EV up to €100,000: Only 0.25% of list price per month
- EV above €100,000: 0.5% of list price per month
- Plug-in hybrid: 0.5% (with min. 60 km electric range, max. 50 g CO2/km)
- Combustion engine: Full 1% of list price per month
The 0.03% Rule for Commuting
On top of the private use benefit, the commute to work is also taxed: for each kilometer of distance, 0.03% of the gross list price is added monthly as a benefit in kind. This rule applies equally to all vehicle types.
Important: If you use a company car for commuting with the 0.03% rule, you cannot additionally claim the commuter allowance (Pendlerpauschale).
Vehicle Tax Exemption for EVs
Pure electric vehicles are exempt from vehicle tax (KFZ-Steuer) until the end of 2030. Combustion cars typically pay €200–400 per year depending on engine size and CO2 emissions — another financial advantage of the electric company car.
THG Quota: Extra Income with an EV
Owners of electric vehicles can sell their THG quota (greenhouse gas reduction quota) and currently receive around €250–330 per year. This also applies to company cars, provided the employee is registered as the vehicle holder.
More calculators: Commuter allowance calculator · Work expenses calculator
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Company car tax 2026: 0.25% rule for EVs vs. 1% rule, calculation examples, and savings breakdown.
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How Restio helps
This calculator shows the company car comparison. Restio helps with your entire tax return — including work expenses, home office, and more.
Frequently Asked Questions
What counts as Bruttolistenpreis (gross list price)? ▼
The manufacturer's domestic list price at the time of first registration, including all extras and VAT — not the actual purchase price or any discounts you negotiated.
Does the 0.25% rule apply to used EVs? ▼
Yes. What matters is the original gross list price at first registration, not the current market value. A used EV still benefits from the reduced tax rate.
What about plug-in hybrids? ▼
Plug-in hybrids are taxed at 0.5% if they have at least 60 km of electric range and emit no more than 50 g CO2/km. Otherwise, the full 1% rule applies.
Can I combine the company car with Pendlerpauschale? ▼
No. If you use a company car for commuting and apply the 0.03% rule, you cannot additionally claim the commuter tax allowance (Pendlerpauschale).
Does the €100,000 threshold include extras? ▼
Yes. The threshold refers to the full gross list price including all optional equipment and extras. A fully loaded Tesla Model S over €100,000 would be taxed at 0.5% instead of 0.25%.
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