Austrian Company Car Tax 2026: Sachbezug Explained
How the Sachbezug is calculated
The Sachbezug value for a company car is based on the vehicle's original list price (Anschaffungskosten), including VAT and all fitted extras, at the time of first registration. The standard monthly Sachbezug is:
Monthly Sachbezug = 2% × list price, maximum €960/month
The €960 ceiling corresponds to a list price of €48,000. For cars with a higher list price, the Sachbezug stays at €960/month regardless. The value does not change as the car ages: it is always based on the original list price of the model, not the current market value.
Zero Sachbezug for zero-emission vehicles
Pure battery electric vehicles with 0g CO2 per km attract no Sachbezug at all. The monthly benefit-in-kind value is €0, regardless of the list price. This exemption was introduced to encourage zero-emission company cars and applies to electric vehicles only. Plug-in hybrids with any measurable CO2 emissions use the standard 2% rate.
Impact on tax and social insurance
The Sachbezug is added to the cash salary to form the assessable income base for both Lohnsteuer and social insurance contributions. The employer withholds more tax and SV from the same cash gross. The employee pays more but receives the use of the car in return. For an employee at the 30% marginal income tax rate:
| List price | Monthly Sachbezug | Annual Sachbezug | Extra Lohnsteuer (30%) | Extra SV (approx.) |
|---|---|---|---|---|
| €30,000 | €600 | €7,200 | €2,863 | €1,229 |
| €50,000 | €960 | €11,520 | €4,580 | €1,966 |
| Electric (any price) | €0 | €0 | €0 | €0 |
SV shown uses the standard employee rate of approximately 17.07% applied to the Sachbezug. The actual SV impact depends on whether the employee's combined gross plus Sachbezug stays below or above the Hoechstbeitragsgrundlage (€6,930/month in 2026). Above the ceiling, extra Sachbezug incurs no additional SV.
Employer perspective
The employer also pays the employer share of SV on the Sachbezug (approximately 20.98% in 2026). This is a payroll cost beyond the car's running costs. For electric cars the employer's SV burden on the benefit is also zero, reinforcing the financial case for moving the fleet to zero-emission vehicles.
Comparing Austria to Germany
Germany uses a similar 1% rule (1% of list price per month), but charges an additional 0.03% per km of commuting distance, making the German Sachbezug higher for most employees who commute. Austria's flat 2% rate is simpler and, for most commutes, less punishing than the German combined rate for long-distance commuters, but more than the German baseline for local commuters.
Frequently asked questions
Is there a Sachbezug on a fully electric company car in Austria?
No. Company cars with zero CO2 emissions (pure battery electric vehicles, 0g/km) have a Sachbezug of EUR 0. This exemption was introduced as an incentive for zero-emission vehicles and is independent of the list price. Plug-in hybrids with CO2 emissions above 0g/km do attract a Sachbezug at the standard rate.
Does the Sachbezug apply if I only use the car for business trips?
No. The Sachbezug applies only when private use is also permitted. If the employer strictly prohibits private use in writing and this is verifiable (for example via a logbook), no Sachbezug arises. The Austrian tax authorities (BMF) may scrutinise claims of zero private use, particularly for senior employees.
How does the Sachbezug affect my net salary calculation?
The Sachbezug increases your assessable monthly income (Bemessungsgrundlage) for both Lohnsteuer and social insurance contributions. Your employer adds the Sachbezug value to your gross pay for withholding purposes but pays you the same cash salary. The result is that your net cash pay falls because more tax and SV are deducted from the same cash gross.
Source: Austrian Ministry of Finance (BMF) Sachbezugswerteverordnung 2026. Last updated 2026-11-04.