Company car and electric car benefit 2026

First the CO2 value from the type certificate is held against the limit of the year of first registration (for 2026: 126 g/km WLTP). Up to the limit it is 1.5 % of the acquisition cost including VAT and NoVA a month, at most €720; above it or without a CO2 value 2 %, 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 Sachbezug 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 €4,000 gross (Vienna) that is €76.49 less net a month against €305.95 or €407.93. 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 type 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 1.5 %) or €0.67 (car at 2 %) per private kilometre applies, but only if that is more than 50 % 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 % up to 298 km (€400). The logbook has to record every trip without gaps.