1%-Regelung Rechner (Firmenwagen)
Use this calculator to estimate the monthly taxable benefit (geldwerter Vorteil) under Germany's 1%-rule.
Which factor applies depends on purchase date, list price, and legal requirements.
What is the 1%-Regelung?
The 1%-Regelung is a simplified German tax method for private use of a company car. Instead of keeping a detailed logbook (Fahrtenbuch), private benefit is estimated with a fixed formula based on the car's gross list price.
In practice, two parts are often added together:
- Private use: 1% of the relevant list price per month.
- Commuting benefit: usually 0.03% of list price per kilometer between home and first workplace per month, or optionally 0.002% per commuting day.
How this calculator works
Step 1: Determine the tax base
The base is usually the gross list price, but many electric or hybrid cars qualify for a reduction (often 50% or 25%). This tool lets you select that factor first.
Step 2: Calculate private use
Private use amount:
1% × adjusted list price
Step 3: Calculate commuting amount
Choose one method:
- 0.03% monthly method: 0.03% × adjusted list price × distance in km
- 0.002% daily method: 0.002% × adjusted list price × distance in km × commuting days
Total taxable benefit per month is the sum of private-use and commuting values.
When is a 1%-Regelung Rechner useful?
- Comparing company car offers
- Estimating payroll tax impact before signing a car policy
- Checking whether a logbook method might be cheaper
- Planning a switch to an electric vehicle
Example scenario
Suppose your vehicle has a list price of €50,000 and a distance of 20 km. With the standard 100% factor:
- Private use: 1% of €50,000 = €500/month
- Commuting (0.03%): 0.03% × €50,000 × 20 = €300/month
- Total: €800/month taxable benefit
If a 50% factor applies (e.g., certain eligible EV/hybrid cases), the same setup would be based on €25,000 and the monthly benefit would drop significantly.
Important limitations
This online estimate is for orientation only. Real tax outcomes can vary due to:
- Specific legal rules by acquisition date and vehicle type
- Employer payroll setup
- Individual tax class and deductions
- Special treatment for family home office or changing workplaces
For binding calculations, consult a tax advisor (Steuerberater) or payroll specialist.
Quick decision checklist
Use 1%-Regelung if:
- You want low administrative effort
- You drive privately quite often
- You do not want to maintain a strict mileage logbook
Check Fahrtenbuch if:
- Your private mileage is low
- Your car has a high list price
- You are willing to keep complete and accurate trip records
Use the calculator above to run both optimistic and conservative assumptions. A few test scenarios can save substantial tax over a year.