Salary & contract
Non-cash benefit (company car)
Also: Non-cash benefit value · Private use of company car
A non-cash benefit for a company car refers to the monetary value employees receive for the private use of the employer-owned vehicle. The value is determined and taxed according to the non-cash benefit value ordinance.
Key Points
- Non-cash benefits are monetary advantages provided by employers to employees.
- The private use of a company car must be taxed.
- Assessment is performed according to the non-cash benefit value ordinance.
- There are different values depending on the vehicle's CO₂ emission value.
- Electric vehicles have a non-cash benefit value of 0% until the end of 2026.
Significance of the non-cash benefit
In employment law, a non-cash benefit represents a valuable advantage granted by employers to their employees. When using a company car as a non-cash benefit, employees can privately access a company-provided vehicle, which must be taxed as a monetary benefit.
Legal basis
In Austria, the non-cash benefit value ordinance regulates the assessment of non-cash benefits. Specific provisions apply to the private use of an employer-owned vehicle, including a monthly non-cash benefit value of 2% of the acquisition cost, up to a maximum of 960 euros. For vehicles with low CO₂ emissions, the value can be reduced to 1.5%, up to a maximum of 720 euros per month.
Practical examples
The most common practical examples of non-cash benefits for company cars include full or partial private use of the vehicle. The traceability of this use is essential for tax assessment, and a logbook is often kept. It is also customary for the non-cash benefit to be included in calculations for payroll tax and social security.
Electric vehicles and future changes
Currently, for electric vehicles with 0 g/km CO₂ emissions, a non-cash benefit value of 0% is applied until the end of 2026. From 2027, this value will increase to 0.375% of the acquisition cost (up to 180 euros monthly), and from 2028 to 0.625% (up to 300 euros monthly).
Calculation and taxation
For the calculation of the non-cash benefit, the full purchase price of the vehicle is relevant, without considering discounts. If a company car is used privately for less than 500 km per month, half the non-cash benefit value may be applied, provided proof is given with a logbook.
Frequently Asked Questions
- How is the non-cash benefit for a company car calculated?
- The non-cash benefit amounts to 2% of the vehicle's acquisition cost monthly, but no more than 960 euros. For low CO₂ emission values, this can be reduced to 1.5%.
- Do I have to tax the non-cash benefit of my company car?
- Yes, the non-cash benefit is taxed as a monetary advantage and included in payroll tax and social security calculations.
Sources
This entry was AI-assisted and editorially reviewed.
Note: This entry provides an overview to the best of our knowledge (as of: October 2026) and does not replace legal advice. Binding information is provided by the Chamber of Labour and the relevant trade union.