Personal car use compensation

If you use your own car for work trips, the employer may pay tax-free compensation of €0.30/km, but up to €335 per calendar month per person. Condition: a trip log is kept (date, destination, kilometres). Without a log the whole compensation is a fringe benefit.

How is it calculated?

The tax-free part = kilometres × 0.30, but not over €335. If the employer pays a higher rate or it exceeds €335, the excess is a fringe benefit (taxed with income tax 22/78 + social tax). Change the rate to see the taxable part. Using a car for work trips ≠ a company-car fringe benefit – that is worked out by the fringe benefit calculator.