Fringe benefit calculator

Income and social tax on fringe benefits and the company car benefit · 2026

Type of fringe benefit

What do you know?

Value of the benefit (before taxes)€The employer is VAT-registeredPlus 24% VAT on own use

Total taxes70,52 €Total cost to the employer 170,52 €

Value of the fringe benefit58,6%100,00 €

Income tax 22/7816,5%+ 28,21 €

Social tax 33/7824,8%+ 42,31 €

Total cost to the employer170,52 €

The employer pays income and social tax on fringe benefits; no income tax is withheld from the employee. The tax base is the value of the benefit divided by (1 − 22%).