Method A · 1% rule
Flat-rate 1% of rounded gross list price per month, plus 0.03% per km of commute. BEV/PHEV: reduced rates.
- Base amount (% × list price)
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- Commute surcharge
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- Perk value per month
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- Wage tax + SV per year
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Fleet Calculator · Company car
Company Car Tax Calculator 2026: 1% Rule vs. Logbook
Which method is cheaper for you? We compute the German 1% rule and the logbook method with 2026 tax rates — including break-even private share and recommendation. EV special rules (0.25%/0.5%) are included.
Result: 1% rule vs. logbook
Recommendation
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Method B · Logbook
Private share × actual total cost = perk value. Requires a complete electronic logbook.
- Total vehicle cost
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- Of which private (× private share)
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- Perk value per month
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- Wage tax + SV per year
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Break-even private share
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Simplified 2026 model. Real cases depend on BBG ceiling, deductible expenses, marital status, church tax, and proper logbook keeping. Not tax advice.
How we calculate
Whoever may use a company car privately must tax this perk (§8(2) EStG). Two methods are legally permitted — and depending on the driving profile, one or the other is cheaper.
Method A — 1% rule
Flat-rate valuation: 1% of the rounded gross list price (BLP) per month, plus 0.03% of BLP × commute km. Example: €45,000 × 1% + €45,000 × 0.03% × 20 km = €450 + €270 = €720 perk value per month. Pro: no logbook needed. Con: flat-rate, regardless of actual private use.
Method B — Logbook
Individual valuation: actual total cost × private share (per logbook). Example: €12,000 total × 30% private = €3,600 perk/year = €300/month. Pro: significantly cheaper at low private share. Con: requires complete electronic logbook — manual paper logbooks are increasingly questioned by tax authorities.
Special rules for BEVs and PHEVs
Pure electric company cars with list price up to €70,000 (as of 2026) are valued at 0.25% instead of 1% (i.e. 0.0075% per commute km). BEVs above €70,000 and plug-in hybrids meeting minimum range get 0.5%. This applies only to the 1% rule — the logbook method handles this implicitly via lower depreciation base.
Where DKV InstantFuel helps
For the logbook method you need traceable fuel receipts with date, station and litres — DKV InstantFuel delivers exactly that digitally and tax-authority compliant. The dashboard allows tagging „business/private“ instead of sorting Excel rows manually.
Sources and legal references
- §6(1) No. 4 EStG — valuation of private company car use.
- §8(2) EStG — perk value from private company-car use.
- German Federal Finance Ministry letter from 03.03.2022 — electromobility support (0.25% rule for BEVs).
- BFH ruling VI R 19/05 — requirements for a proper logbook (complete, contemporaneous, tamper-proof).