Business · company car
Company car benefit calculator 2026
The company car benefit (autoetu) is a fringe benefit whose taxable value is added to the employee’s taxable income. The value is calculated by a formula based on the car’s price and age, not on actual costs. This calculator shows the taxable value per month and per year, plus an estimate of how much tax the car benefit causes.
The value consists of a basic value (a percentage of the car’s new retail price) and operating costs (a fixed monthly amount). For example, for a 45,000 euro car in group A the free benefit is 909 euros a month. The result is indicative.
Car details
The importer's recommended price. A 3,400 euro deduction is made from it.
With the free benefit the employer pays all costs; with the usage benefit you pay the fuel or charging.
Determined by the car's first registration year.
Affects the electric and hybrid reductions.
Your tax card rate. The car benefit is added to your taxable income.
Taxable value per month
€909/ kk
This is added to your taxable salary.
| Basic value (% of price) | €624.00 |
| Operating costs | €285 |
| Taxable value / month | €909 |
| Taxable value / year | €10,908 |
| Added tax / month (estimate) | €318 |
The calculator is indicative. The value is based on a formula assuming about 1,500 private kilometres a month and may not match actual costs. Accessories, unusually high or low mileage and per-kilometre calculation can change the value. Check the exact values in the Tax Administration's in-kind benefits decision.
How is a company car's taxable value calculated?
The monthly taxable value of a company car consists of two parts: the basic value and the operating costs. The basic value is a percentage of the car's new retail price, which is the importer's recommended price minus 3,400 euros. The percentage depends on the car's age group: A (2024–2026) 1.5 %, B (2021–2023) 1.2 % and C (before 2021) 0.9 %. The operating costs are a fixed monthly amount that is higher for the free benefit (285–315 €) than for the usage benefit (105–135 €), because with the free benefit the employer also pays the fuel. A full-electric car's taxable value is reduced by 170 euros a month, and with the free benefit a further 120 euros (full electric) or 60 euros (plug-in hybrid or gas) from the operating costs. The 85 euro low-emission reduction ended at the end of 2025. The value is based on a formula, not on actual costs.
The free benefit, the usage benefit and electric-car reductions
The basic value is a percentage of the car’s new retail price, which is the importer’s recommended price minus 3,400 euros, rounded down to the nearest hundred. The percentage depends on the age group: A (2024–2026) 1.5 %, B (2021–2023) 1.2 % and C (before 2021) 0.9 %. A car is in group A for its first three years of use, then B and finally C.
Operating costs are added on top of the basic value. With the free benefit the employer pays all costs, including fuel, so the fixed amount is larger: 285 €/month (A), 300 € (B) or 315 € (C). With the usage benefit the employee pays the fuel or charging, so the amount is smaller: 105 €, 120 € or 135 €. The basic value is the same for both, so the difference comes from the operating costs.
A full-electric car’s taxable value is reduced by 170 euros a month. This zero-emission reduction applies to both the free and the usage benefit and runs until the end of 2029; from 2026 it applies to all zero-emission cars regardless of registration year. With the free benefit a further reduction is made from the operating costs: 120 euros for a full-electric car and 60 euros for a plug-in hybrid or gas car. These operating-cost reductions do not apply to the usage benefit.
The temporary 85 euro monthly reduction for low-emission cars (1–100 g/km) ended at the end of 2025, so their taxable value rose from the start of 2026. The car benefit is added to gross taxable salary and taxed as earned income, so it can raise the effective tax rate even though you receive no money for it. The taxable value can be adjusted with a driver’s log if private kilometres are very low or over 18,000 a year.
Frequently asked questions
How is the car benefit's taxable value calculated?
The value is the basic value plus operating costs. The basic value is the age-group percentage of the car's new retail price (recommended price − 3,400 €). For example, for a 45,000 euro car in group A the free benefit is 41,600 × 1.5 % + 285 € = 909 euros a month. This is added to your taxable salary.
What is the difference between the free and usage benefit?
With the free benefit the employer pays all the car's costs, including fuel or charging. With the usage benefit the employee pays at least the energy costs. The basic value is the same for both, but the free benefit's operating-cost part is larger. The usage benefit can be cheaper if you drive little and the fuel costs stay below the formula-based amount.
How much cheaper is the car benefit for an electric car?
A full-electric car's taxable value is reduced by 170 euros a month, and with the free benefit a further 120 euros from the operating costs, so 290 euros a month in total. With the usage benefit the reduction is only 170 euros, as the operating-cost reduction does not apply. The zero-emission reduction runs until the end of 2029.
What is the car's new retail price?
It is the importer's (or wholesaler's) recommended price for the car when bought new on the purchase date, minus 3,400 euros. If accessories worth more than 1,200 euros were added, the excess increases the retail price. The value is rounded down to the nearest hundred euros.
Was the low-emission reduction removed in 2026?
Yes. The temporary 85 euro monthly reduction for low-emission (1–100 g/km) company cars ended at the end of 2025. The change also applies to cars already in use and existing leasing contracts, so their taxable value rose from the start of 2026. The 170 euro reduction for full-electric cars continues, however.
How does the car benefit affect salary and taxes?
The car benefit is a fringe benefit whose taxable value is added to your gross taxable salary. You pay tax on it at your own rate, but you do not receive money for it. The benefit can also raise your effective tax rate. For the employer, the side costs are also calculated on the salary including the car benefit's taxable value.