Germany company car tax: 1% rule and electric cars

API The taxable benefit comes straight from the REST API, for combustion, hybrid and electric cars with every special rule.

In 2026, private use of a company car in Germany counts as wages at 1% of the gross list price per month (1% rule), plus 0.03% per kilometer of distance for the commute (§ 6 Abs. 1 Nr. 4, § 8 Abs. 2 EStG). For fully electric cars, only a quarter or half of the list price counts, depending on price and acquisition date, so effectively 0.25% or 0.5%. Example: electric car with a list price of €58,900, 18 km commute, €226.38 taxable benefit per month.

Last checked against the sources on September 24, 2026. Next expected change: electric car rules apply to purchases until 2030, changes only by law.

REST /v1/hr/dienstwagenMCP hr_dienstwagenCLI qk dienstwagen

Calculates the monthly taxable benefit (geldwerter Vorteil) of a company car (Dienstwagen) with the list price method: 1% for private trips and 0.03% per kilometer of distance for the commute, or 0.002% per trip with individual valuation. For electric and hybrid vehicles, the calculator applies the reduction that matches the acquisition date: a quarter or half of the list price, or the battery deduction for older vehicles. It deducts payments made by the employee.

Valid on September 25, 2026

Private trips, flat rate per calendar month: 1% of the gross list price
Trips between home and first place of work, per kilometer of distance and calendar month: 0.03% of the gross list price
Individual valuation per trip between home and first place of work, per kilometer of distance: 0.002% of the gross list price

Source: § 6 Abs. 1 Nr. 4 and § 8 Abs. 2 EStG, R 8.1 LStR, BMF circulars
License: Calculation under the cited provisions. Use under the Quellenkontor terms of use.
Updates: when the law changes
Coverage: Germany, use from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

Related solutions: For payroll software and payroll providers

api.quellenkontor.dev/v1/hr/dienstwagen?listenpreis=58900&antrieb=elektro&anschaffung=2025-09-01&entfernung_km=18

Zur API-Doku →

curl "https://api.quellenkontor.dev/v1/hr/dienstwagen?listenpreis=58900&antrieb=elektro&anschaffung=2025-09-01&entfernung_km=18" \
  -H "Authorization: Bearer $QK_KEY"

import { Quellenkontor } from "@quellenkontor/sdk";

const qk = new Quellenkontor(process.env.QK_KEY);
const daten = await qk.hr.dienstwagen({ listenpreis: 58900, antrieb: "elektro", anschaffung: "2025-09-01", entfernung_km: 18 });

import os
from quellenkontor import Quellenkontor

qk = Quellenkontor(api_key=os.environ["QK_KEY"])
daten = qk.hr.dienstwagen(listenpreis=58900, antrieb="elektro", anschaffung="2025-09-01", entfernung_km=18)

$ qk dienstwagen --listenpreis 58900 --antrieb elektro --anschaffung 2025-09-01 --entfernung-km 18

{
  "name": "hr_dienstwagen",
  "arguments": {
    "listenpreis": 58900,
    "antrieb": "elektro",
    "anschaffung": "2025-09-01",
    "entfernung_km": 18
  }
}

This is how an agent calls the tool. Server setup is described in the MCP docs.

Antwort200 OK · JSON

{
  "datensatz": "dienstwagen",
  "datum": "2026-09-25",
  "antrieb": "elektro",
  "anschaffung": "2025-09-01",
  "listenpreis": 58900,
  "ueberlassung": null,
  "minderung": {
    "id": "elektro_viertel_bis_100000",
    "anteil_listenpreis": 0.25,
    "rechtsgrundlage": "§ 6 Abs. 1 Nr. 4 Satz 2 Nr. 3 EStG in der Fassung des Gesetzes vom 14. Juli 2025 (BGBl. 2025 I Nr. 161), für Anschaffungen nach dem 30. Juni 2025 (§ 52 Abs. 12 Satz 6 EStG)",
    "quelle": {
      "titel": "Gesetz für ein steuerliches Investitionssofortprogramm zur Stärkung des Wirtschaftsstandorts Deutschland vom 14. Juli 2025 (BGBl. 2025 I Nr. 161)",
      "url": "https://www.recht.bund.de/bgbl/1/2025/161/VO.html"
    },
    "hinweis": "Nur Fahrzeuge ohne CO2-Ausstoß."
  },
  "batterie_abzug": 0,
  "bemessungsgrundlage": 14700,
  "privatnutzung_monat": 147,
  "entfernung_km": 18,
  "co2_g_km": null,
  "reichweite_km": null,
  "batterie_kwh": null,
  "fahrten_wohnung_monat": 79.38,
  "fahrten_monat": null,
  "fahrten_wohnung_monat_einzel": null,
  "arbeitsweg_methode": "pauschal",
  "zuzahlung_monat": 0,
  "geldwerter_vorteil_monat": 226.38,
  "rechtsgrundlage": "§ 6 Abs. 1 Nr. 4 Satz 2 Nr. 3 EStG, § 8 Abs. 2 Satz 2 und 3 EStG",
  "quelle": {
    "titel": "Gesetz für ein steuerliches Investitionssofortprogramm zur Stärkung des Wirtschaftsstandorts Deutschland vom 14. Juli 2025 (BGBl. 2025 I Nr. 161)",
    "url": "https://www.recht.bund.de/bgbl/1/2025/161/VO.html"
  },
  "hinweise": [
    "Bruttolistenpreis im Zeitpunkt der Erstzulassung einschließlich Sonderausstattung und Umsatzsteuer, auch bei Gebraucht- und Leasingfahrzeugen."
  ],
  "stand": "2026-09-24",
  "lizenz": "Berechnung nach den genannten Normen. Nutzung nach den Nutzungsbedingungen von Quellenkontor.",
  "zitat": "Geldwerter Vorteil eines Dienstwagens, Elektroauto mit 58.900 Euro Bruttolistenpreis, im Monat 09/2026: Bemessungsgrundlage 14.700 Euro, weil nur ein Viertel des Listenpreises zählt, Privatnutzung 147 Euro, Arbeitsweg 79,38 Euro bei 18 Entfernungskilometern, zusammen 226,38 Euro. Der Betrag wird dem Bruttolohn zugerechnet und versteuert, er ist nicht die Steuer. Rechtsgrundlage: § 6 Abs. 1 Nr. 4 Satz 2 Nr. 3 EStG, § 8 Abs. 2 Satz 2 und 3 EStG. Quelle: Gesetz für ein steuerliches Investitionssofortprogramm zur Stärkung des Wirtschaftsstandorts Deutschland vom 14. Juli 2025 (BGBl. 2025 I Nr. 161), https://www.recht.bund.de/bgbl/1/2025/161/VO.html. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-24.6"
}

Response shortened. All parameters and response fields are in the Company car reference.

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Company car 2026: 1% rule for private use

As of September 25, 2026, unchanged since January 1, 2015.

Legal citations stay in German, exactly as they appear in the official sources.

Component	Value	Valid	Legal basis	Source
Private trips, flat rate per calendar month	1% of the gross list price	from January 1, 2015	§ 6 Abs. 1 Nr. 4 Satz 2 EStG in Verbindung mit § 8 Abs. 2 Satz 2 EStG	Source

Company car 2026: 0.03% rule for commuting

As of September 25, 2026, unchanged since January 1, 2015.

Component	Value	Valid	Legal basis	Source
Trips between home and first place of work, per kilometer of distance and calendar month	0.03% of the gross list price	from January 1, 2015	§ 8 Abs. 2 Satz 3 EStG	Source
Individual valuation per trip between home and first place of work, per kilometer of distance	0.002% of the gross list price	from January 1, 2015	BMF-Schreiben vom 3. März 2022 (BStBl I S. 232), Rn. 13, nach den BFH-Urteilen vom 22. September 2010 (VI R 54/09, VI R 55/09, VI R 57/09)	Source
Individual valuation, maximum number of trips to count per calendar year	180 trips	from January 1, 2015	BMF-Schreiben vom 3. März 2022 (BStBl I S. 232), Rn. 13 Buchst. c	Source

Company car 2026: trips home under double housekeeping

As of September 25, 2026, unchanged since January 1, 2015.

Component	Value	Valid	Legal basis	Source
Trip home to the family with a second household for work, per kilometer of distance and trip	0.002% of the gross list price	from January 1, 2015	§ 8 Abs. 2 Satz 5 EStG	Source

Company car since 2015

Every change to a component with its validity, newest first.

Component	Value	Valid	Legal basis	Source
Private trips, flat rate per calendar month	1% of the gross list price	from January 1, 2015	§ 6 Abs. 1 Nr. 4 Satz 2 EStG in Verbindung mit § 8 Abs. 2 Satz 2 EStG	Source
Trips between home and first place of work, per kilometer of distance and calendar month	0.03% of the gross list price	from January 1, 2015	§ 8 Abs. 2 Satz 3 EStG	Source
Individual valuation per trip between home and first place of work, per kilometer of distance	0.002% of the gross list price	from January 1, 2015	BMF-Schreiben vom 3. März 2022 (BStBl I S. 232), Rn. 13, nach den BFH-Urteilen vom 22. September 2010 (VI R 54/09, VI R 55/09, VI R 57/09)	Source
Individual valuation, maximum number of trips to count per calendar year	180 trips	from January 1, 2015	BMF-Schreiben vom 3. März 2022 (BStBl I S. 232), Rn. 13 Buchst. c	Source
Trip home to the family with a second household for work, per kilometer of distance and trip	0.002% of the gross list price	from January 1, 2015	§ 8 Abs. 2 Satz 5 EStG	Source

Electric and hybrid vehicles: reductions by purchase date

What counts is the purchase date. For vehicles bought by December 31, 2023, the first provision for private use counts instead if it is later. A quarter of the list price takes precedence over half, and the battery deduction applies only if neither applies.

Drive	Effect	Purchase	Condition	Source
Electric	half of the list price	January 1, 2019 to December 31, 2021	none	Source
Hybrid	half of the list price	January 1, 2019 to December 31, 2021	at most 50 g CO2/km or at least 40 km electric range	Source
Electric	a quarter of the list price	January 1, 2019 to December 31, 2023	list price up to €60,000, use from January 1, 2020	Source
Electric	a quarter of the list price	January 1, 2024 to June 30, 2025	list price up to €70,000	Source
Electric	a quarter of the list price	July 1, 2025 to December 31, 2030	list price up to €100,000	Source
Electric	half of the list price	January 1, 2022 to December 31, 2024	none	Source
Hybrid	half of the list price	January 1, 2022 to December 31, 2024	at most 50 g CO2/km or at least 60 km electric range	Source
Electric	half of the list price	January 1, 2025 to December 31, 2030	none	Source
Hybrid	half of the list price	January 1, 2025 to December 31, 2030	at most 50 g CO2/km or at least 80 km electric range	Source
Electric, Hybrid	battery deduction of €500 per kWh, at most €10,000	until December 31, 2013	none	Source
Electric, Hybrid	battery deduction of €450 per kWh, at most €9,500	January 1, 2014 to December 31, 2014	none	Source
Electric, Hybrid	battery deduction of €400 per kWh, at most €9,000	January 1, 2015 to December 31, 2015	none	Source
Electric, Hybrid	battery deduction of €350 per kWh, at most €8,500	January 1, 2016 to December 31, 2016	none	Source
Electric, Hybrid	battery deduction of €300 per kWh, at most €8,000	January 1, 2017 to December 31, 2017	none	Source
Electric, Hybrid	battery deduction of €250 per kWh, at most €7,500	January 1, 2018 to December 31, 2018	none	Source
Hybrid	battery deduction of €200 per kWh, at most €7,000	January 1, 2019 to December 31, 2019	none	Source
Hybrid	battery deduction of €150 per kWh, at most €6,500	January 1, 2020 to December 31, 2020	none	Source
Hybrid	battery deduction of €100 per kWh, at most €6,000	January 1, 2021 to December 31, 2021	none	Source
Hybrid	battery deduction of €50 per kWh, at most €5,500	January 1, 2022 to December 31, 2022	none	Source

Rules from statutes and administrative guidance

The reductions for electric and hybrid vehicles also apply to the 0.03% rule, individual valuation and trips home to the family, because § 8 Abs. 2 Satz 3 and 5 EStG refer to the list price as defined in § 6 Abs. 1 Nr. 4 Satz 2 EStG (BMF circular of November 5, 2021, margin nos. 8 and 12).
The quarter rule takes precedence over the half rule, and the deduction for the battery system only applies if neither the half rule nor the quarter rule applies (§ 6 Abs. 1 Nr. 4 Satz 2 Nr. 1, 2, 4 and 5 EStG).
For vehicles acquired by December 31, 2023, the half and quarter rules depend on when the car was first provided for private use, not on the acquisition. A vehicle already provided before 2019 stays with the battery deduction, even if the user changes (BMF circular of November 5, 2021, margin nos. 21 and 22).
For the €70,000 and €100,000 limits, the law looks at acquisition after December 31, 2023 and after June 30, 2025. There is no administrative rule on later provision for these limits (§ 52 Abs. 12 Satz 5 and 6 EStG).
The list price is the manufacturer's recommended retail price at the time of first registration, including factory-fitted extras and VAT, also for used or leased vehicles (§ 6 Abs. 1 Nr. 4 Satz 2 EStG, R 8.1 Abs. 9 Nr. 1 Satz 6 LStR).
The list price is rounded down to full €100, for electric and hybrid vehicles only after the battery deduction, halving or quartering (BMF circular of November 5, 2021, margin nos. 8 and 12).
The monthly values also apply if the vehicle is only available for part of the calendar month or is not used at all (R 8.1 Abs. 9 Nr. 1 Satz 4 LStR).
No monthly value applies for full calendar months in which no vehicle is provided (BMF circular of March 3, 2022).
If the flat-rate values exceed the total cost of the vehicle, at most the total cost applies (cost cap, Kostendeckelung, BMF circular of March 3, 2022).
Instead of the flat-rate values, the share of the documented total costs for private trips and the commute can be used if a proper logbook (Fahrtenbuch) is kept (§ 8 Abs. 2 Satz 4 EStG).

The API returns these statements in the regeln field, so software and agents can display them.

Parameters

Parameters	Type	Meaning
`listenpreis`requirednumber	number	Gross list price in euros at first registration, including optional extras and VAT
`antrieb`text	text	Drive type. elektro for fully electric vehicles, hybrid for plug-in hybrids. Default: verbrenner
`anschaffung`date	date	Date the employer acquired the car. Required for elektro and hybrid
`ueberlassung`date	date	Date the car was first provided to an employee for private use, if later than the acquisition (optional). For cars acquired by December 31, 2023, this date then counts (BMF circular of November 5, 2021, margin nos. 21 and 22).
`entfernung_km`number	number	Distance between home and first place of work in full kilometers (optional)
`fahrten_monat`integer	integer	Days with trips to the first place of work in the month (optional). The API then calculates the commute with individual valuation at 0.002% per trip instead of 0.03% per month. Only together with entfernung_km
`zuzahlung_monat`number	number	Employee payment per month in euros, such as a usage fee (optional). Reduces the taxable benefit down to zero
`co2_g_km`number	number	CO2 emissions in grams per kilometer, only for hybrid (optional)
`reichweite_km`number	number	Purely electric range in kilometers, only for hybrid (optional)
`batterie_kwh`number	number	Battery capacity in kWh, only for the battery deduction on older vehicles (optional)
`datum`date	date	Month of use as a date. Defaults to today.

All response fields with types, allowed values, defaults and error cases are in the Company car reference.

Questions about this dataset

What is the taxable benefit for a list price of €45,000?

With a 25 km commute, €787.50 a month: €450 for private use and €337.50 for the commute. Wage tax at the personal rate and, up to the contribution ceiling, social security contributions apply to it.

Does a quarter of the list price also apply to expensive electric cars?

No. Above the price limit, half applies: an electric car for €110,000 acquired in 2026 has an assessment basis of €55,000, so €550 a month for private use.

When does only a quarter of the list price apply to an electric car?

For fully electric vehicles, if the gross list price does not exceed the limit at the time of acquisition: €60,000 for cars acquired by 2023, €70,000 from 2024 to June 2025 and €100,000 from July 2025. Above that, half applies.

Is the price rounded first or quartered first?

Reduced first, then rounded down to full €100. That is what the BMF circular of November 5, 2021 says, and that is how the API calculates.

Which taxes and contributions apply to the taxable benefit?

Wage tax at the employee's personal rate and, up to the contribution ceiling, social security contributions. The calculator returns the amount added to gross pay, not the tax.

How often is the dataset updated?

When the law changes. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Germany company car tax: 1% rule and electric cars

Company car 2026: 1% rule for private use

Company car 2026: 0.03% rule for commuting

Company car 2026: trips home under double housekeeping

Company car since 2015

Electric and hybrid vehicles: reductions by purchase date

Rules from statutes and administrative guidance

Parameters

Questions about this dataset

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