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Company car private use

Calculate the private use of your company car

There are two ways to account for private use: the flat rate or a mileage log with the private kilometres actually driven. Which is cheaper depends on the purchase price and your private kilometres.

The two methods

Flat rate

0.9 %

of the purchase price per month, at least CHF 150

Simple, no records. Regardless of how much you drive privately.

Mileage log

0.75

CHF per private kilometre (from 2026, before 0.70)

Only what you actually drive privately. Requires a complete mileage log.

Example

Company car for CHF 65,000, 5,000 private km a year including the commute:

Flat rate: CHF 65,000 × 0.9 % × 12CHF 7,020
Mileage log: 5,000 km × 0.75CHF 3,750
Less taxable income with a mileage logCHF 3,270

How much tax that saves depends on your marginal tax rate. The calculator below estimates it for your canton.

Cost-benefit calculator

Is a mileage log worth it for you?

Enter your key figures. We calculate locally in your browser — no data leaves your computer.

Estimates based on published marginal tax rates 2025/26. In the end, the actual rates of your municipality of residence apply.

Frequently asked questions

What is the private use of a company car?

If you also drive your company car privately, that benefit counts as income. The private share is added to your salary (employees) or your profit (self-employed) and taxed.

How high is the flat rate?

0.9 % of the purchase price (excluding VAT) per month, i.e. 10.8 % a year, at least CHF 150 per month. It also covers the commute. You don't need a mileage log.

When does a mileage log pay off?

If you drive little privately or the car is expensive. With a mileage log you are only taxed on the private kilometres actually driven, at CHF 0.75 per kilometre since 2026. The commute counts as private.

What must the mileage log contain?

For each trip: date, person or company visited with location and kilometres driven, plus the odometer reading on 1 January and 31 December. It must be kept daily, completely and without gaps.

All of the tax authority's requirements for a mileage log

A mileage log without the effort

Kilometra records every trip automatically, linked to your car via CarPlay or Bluetooth, and creates the tax PDF at the end of the year following the FTA's requirements. 14 days free.

Download on the App Store

Sources

Not tax advice. Your cantonal tax authority's ruling applies in each case. As of October 2026.