Calculate the 3% tax on benefits in kind for personal use of a company car under Art.204(1)(4) of the Corporate Income Tax Act. The base is annual vehicle expenses multiplied by the personal-use share (flat 50% or by actual kilometres).
Monthly: €8
Important Considerations
This calculator provides an estimate under Art.204(1)(4) and Art.215a–216 CITA (3% tax on benefits in kind). Actual treatment depends on the specific expenses and the personal-use method. Consult an accountant for precise figures.
Tax-deductible expense
Company-car expenses are tax-deductible and reduce taxable profit; the tax on personal-use expenses is itself a deductible expense.
Recognised tax base
The tax base is all vehicle expenses — fuel, maintenance, insurance and tax depreciation — by the personal-use share.
Low 3% rate
The rate is only 3% (Art.216(2) CITA) on the personal-use portion — a final tax owed by the company.
These calculations are for informational purposes only and do not constitute financial, tax, or legal advice. Consult a qualified professional for your specific situation.