Company car benefit

How the 2026 benefit value is calculated

Based on the 2026 price base amount (59,200 kr) and government borrowing rate (2.55%). Formula: 0.29 × price base + (70% × rate + 1%) × car price + 13% of price up to 444,000 kr (then 20%) + vehicle tax. Electric cars get the price reduced by 350,000 kr, plug-in hybrids by 100,000 kr.

Applies to used company cars too – the benefit value is always based on the car’s original new-car price, regardless of whether it was bought new or used.

Guidance only. Your actual tax ≈ benefit value × your marginal tax rate.