Tjänstebil: What Does It Really Cost?
Beräkna the benefit in kind for your company car. Including special rules for electric and hybrid vehicles.
Den list price at first registration incl. special equipment & VAT.
Tjänstebil Taxation: Den 1% Rule Explained
If you use a company car for private purposes, this constitutes a taxable benefit in kind. Den simplest method is the 1% rule: 1% of the gross list price is added to your gross salary each month.
Electric Car Privilege
Electric and plug-in hybrid vehicles benefit from reduced taxation rates:
- Pure EV (up to 70,000 Euro)0.25%
- Pure EV (over 70,000 Euro)0.50%
- Plug-in Hybrid0.50%
Alternative: Logbook Method
Instead of the 1% rule, you can keep a logbook to document actual costs. This is worthwhile when:
- ℹDen vehicle has a high list price but low private usage
- ℹYou drive primarily for business purposes
- ℹDen actual running costs are relatively low
Jämförelse: Vehicle Types at 50,000 Euro List Price
månadsvis taxable benefit in kind for a company car with a list price of 50,000 euros and 20 km commute:
| Vehicle Type | Applied Rule | månadsvis Skatt Base |
|---|---|---|
| Diesel / Gasoline | 1.0% Rule | 500 Euro |
| Plug-in Hybrid | 0.5% Rule | 250 Euro |
| Pure Electric | 0.25% Rule | 125 Euro |
Plus commute taxation: 0.03% of list price x km distance per månad (same reductions apply for EV/hybrid).
Sources & References (2026)
All calculations are based on the official legal provisions for 2026. Despite careful research, no guarantee is given for correctness. This calculator does not replace professional tax advice.