This example models a €60,000 electric company car with business leasing and salary sacrifice. The result depends on the payment, personal tax rate, commute and any employer contribution.
Assumptions used in the example
The example uses a business lease with a leasing factor of 0.5. On a €60,000 gross list price, that gives an assumed monthly payment of €300. Actual business terms may be higher or lower.
The model assumes that the employer passes on this €300 through salary sacrifice. Your gross salary falls by that amount, while your personal tax and social-contribution position also changes.
Figures included in the calculation
- Eligible electric car: For acquisitions after 30 June 2025, the quarter-rate assessment basis may apply up to a €100,000 gross list price.
- Lease offer: The example assumes a leasing factor of 0.5 and a €300 monthly payment.
- Salary sacrifice: The assumed monthly payment is deducted from gross salary.
Open the example in the calculator
The link applies the example payment, salary sacrifice, tax rate and commute.
Open example calculationHow the monthly cost is calculated
The model assumes a combined deduction of about 48% for income tax, solidarity surcharge and church tax:
Result of this example: The model produces an estimated personal burden of around €250 per month for the stated assumptions. Different lease payments, tax rates, commute distances or employer contributions change that result.
Which figures change the result
Combustion, hybrid and electric vehicles use different assessment bases. Compare the tax deduction and net salary-sacrifice effect with your actual conditions. Eligible electric cars with a gross list price up to €100,000 can currently qualify for the quarter-rate assessment basis.