Company car benefit calculator 2026

Work out what your company car costs as a benefit in kind in Austria in 2026 and how much net pay it takes: the rate by the CO2 limit of the first registration, the half value, the logbook, cost contributions and electric cars, computed with your own salary.

Main employment

€
Source

Your net

+€67.92 vs. 2025
€2,525.55
regular salary / month
€44,138.73
Total / year incl. benefit in kind
Net 62.38% SI 20.37% Income tax 17.26%
The company car costs you
−€305.95
net a month, €3,671.40 a year
Benefit in kind
€600.00
a month, of which you pay 50.99%

Salary

Payment Month Year
Gross €4,230.00€59,220.00
SI
€884.86€12,062.44
Income tax
€819.59€10,218.83
Net €2,525.55€36,938.73
Payment
13th salary
14th salary
Gross €4,230.00€4,230.00
SI
€722.06€722.06
Income tax
€173.28€210.47
Net €3,334.66€3,297.47

Annual totals

PaymentYear
Gross€59,220.00
SI€12,062.44
Income tax€10,218.83
Net€36,938.73
Benefit in kind / year, not paid out€7,200.00
Total / year incl. benefit in kind€44,138.73

Your company car 2026

120 g/km within the limit of 126 g/km (WLTP, first registered 2026): 1.50%, at most €720

Benefit
SV on it
Wage tax on it

Benefit by acquisition cost 2026

2.00%, above 126 g/km
1.50%, up to 126 g/km
Electric 2026, no benefit
Electric from 2027, 0.375%

Net per month

Regular net
13th / 14th

What your result means

Notes · updated live

Benefit-in-kind raises the tax base

Your Sachbezug of €7,200.00/year counts toward gross for SI and income tax but isn't paid out in cash.

What your net is really worth

Your net rose by €6 per month against 2025, while prices rose 3.30% (provisional). In real terms your purchasing power falls by €77 per month against 2025. Since 2022 the same gross has lost €260 per month in purchasing power, or 9.33%. The full picture is in the purchasing power of your salary.

20222026

13th and 14th taxed favourably

Your 13th and 14th salary are taxed under the § 67 special-payment rule at just 6.00% (after the allowance), far below the running tariff.

Your tax band and the next euro

Your taxable income of €47,210 sits in the tax band with a 40.00% marginal rate, the rate on your next euro earned. In total, 33.55% of your gross goes to social insurance and income tax. Of an extra €100 gross per month you keep about €49 net. Your gross income is about the Austrian full-time median of €59,220. More in the income tax tariff.

Your pension account grows by €1,182.28 in 2026

Every year 1.78% of your contribution base (current pay, 13th and 14th salary, other payments, up to the maximum contribution base) is credited to your pension account. This year alone adds about €84.45 gross pension a month (paid 14 times), before the yearly revaluation.

How the company car benefit is worked out

A company car you may also use privately is a benefit in kind: an advantage from the employment that is not paid out but, like salary, attracts social insurance and wage tax. Its amount is set by § 4 of the Sachbezugswerteverordnung: a percentage of the acquisition cost a month, depending on the car's CO2 value and the limit of the year of its first registration, with a cap. If you drive at most half the distance privately, half the value applies, and a cost contribution to the employer reduces it.

Up to the limit 1.50% applies, at most €720 a month, above it 2.00%, at most €960 (2026). The limit stays with the car for life, also as a used car. A first registration before 2016 takes the same limit as 2016, 130 g/km. Each year’s limit is in the table below.

An electric car with 0 g CO2/km has a rate of its own (§ 4 (1) Z 3), also when it was provided before and also when pay above the collective agreement is converted. How it develops year by year is in the table below, computed with your car’s acquisition cost, without the half value or a contribution.

An employer parking space is a separate benefit of €14.53 a month, but only where parking on public streets is charged (§ 4a).

Charging at the employer is no benefit in kind. When the employer refunds home charging, that is tax-free if the charged amount is proven to belong to this car, up to the BMF electricity price (2026: 32.806 cents per kWh). A charging point paid by the employer is tax-free up to €2,000 (§ 4c).

CO2 limit by year of first registration

First registered
CO2 limit
Test cycle
from 2025
126 g/km
WLTP
2024
129 g/km
WLTP
2023
132 g/km
WLTP
2022
135 g/km
WLTP
2021
138 g/km
WLTP
2020, from April
141 g/km
WLTP
2020, January to March
118 g/km
NEFZ
2019
121 g/km
NEFZ
2018
124 g/km
NEFZ
2017
127 g/km
NEFZ
up to 2016
130 g/km
NEFZ

Electric company car, year by year

Year
Rate
Cap
At €40,000
2025
0.00%
€0.00
2026
0.00%
€0.00
2027
0.375%
€180
€150.00
from 2028
0.625%
€300
€250.00

Frequently asked questions on the company car

First the CO2 value from the registration certificate is held against the limit of the year of first registration (for 2026: 126 g/km WLTP). Up to the limit it is 1.50% of the acquisition cost including VAT and NoVA a month, at most €720; above it or without a CO2 value 2.00%, at most €960. With at most 500 km of private driving a month half applies, with half the cap. A running contribution comes off before the cap applies, a one-off one first reduces the acquisition cost. A car costing €40,000 thus comes to €600 or €800 a month. The framework is explained under benefit in kind in the glossary.
Until the end of 2026 an electric company car carries no benefit at all. For tax it remains the cheapest company car after that too. In 2027 an electric car costing €40,000 carries a benefit of €150 a month (0.375%, at most €180), a combustion car at the same price €600 up to the CO2 limit or €800 above it. At the median salary of €4,230 gross (Vienna) that is €76.49 less net a month against €305.95 or €407.94. From 2028 the rate rises to 0.625%, at most €300, €250 a month for the same car. Still below the combustion car.
The limit of the year in which the car was first registered, not that of the current year. It stays with the car as a used car too. For a first registration in 2026 it is 126 g/km under WLTP. A value exactly at the limit still gets the lower rate; without a CO2 value on the registration certificate the higher one applies. First registrations up to March 2020 keep a limit under NEFZ, most recently 118 g/km. Each year's limit is in the table above.
What counts is the list price and the CO2 limit at the time of first registration, not the price paid for the used car. Optional extras are left out of the list price. Instead of the list price, the proven actual acquisition cost of the first purchase may be used, including extras and discounts (§ 4 (4)). In the calculator, enter that amount as the acquisition cost along with the year of first registration. For a leased car the acquisition cost behind the leasing rate counts (§ 4 (5)).
For the half value you need proof anyway that you drive at most 500 km privately a month on the yearly average, and a logbook is the usual proof. Beyond that it only pays with very little private driving: then €0.50 (car at 1.50%) or €0.67 (car at 2.00%) per private kilometre applies, but only if that is more than half below the half value (§ 4 (3)). For a car costing €40,000 that holds up to 299 private km a month (half value €300), at 2.00% up to 298 km (€400). The logbook has to record every trip without gaps.
  • Benefit in kind · Sachbezugswerteverordnung §§ 4, 4a, 4c and 8 (BGBl. II Nr. 416/2001, § 4 last amended by BGBl. II Nr. 272/2026, RIS)
  • First registrations before April 2020 · § 4 (1) as amended by BGBl. II Nr. 395/2015
  • Net · § 15 (2) and § 33 EStG 1988
  • Net · § 49 (1) ASVG
  • Net · 2026 contribution values (Dachverband der Sozialversicherungsträger)

Net pay with the same engine as the gross-to-net calculator, checked against the BMF gross-to-net calculator.