When to apply which calculation method
Method | Contract stipulation date | Supported by Avrios |
Flat 30% | Before 01.07.2020 | No |
CO₂-based | 01.07.2020 – 31.12.2024 | Yes |
Fuel type-based | 01.01.2025 onwards | Yes |
Taxable Rate based on each method
CO₂-based
Emission Category (g CO₂/km) | Taxable Rate |
0 – 60 | 25% |
61 – 160 | 30% |
161 – 190 | 50% |
Over 190 | 60% |
Fuel type-based
Fuel Type | Taxable Rate |
Electric | 10% |
Plug-In Hybrid | 20% |
Other fuels | 50% |
Transition clause
Reason:
The transition clause was introduced to allow a smooth change from the more favorable CO₂-based method to the new fuel type-based method introduced in the beginning of 2025.
Application:
You can apply the CO₂-based method for vehicles that meet all of the following:
Ordered by 31.12.2024
Delivered between 01.01.2025 – 30.06.2025
Contract stipulation: 01.01.2025 – 30.06.2025
Registration: 01.01.2025 – 30.06.2025
Fallback rule (“Normal Value”)
If none of the above conditions are met, the fallback rule is to apply the "normal value" meaning only the private-use portion of the car’s value is taxed (business use excluded).
Good to Know
If the transition rule would normally apply, but the fuel type-based method results in a lower taxable amount (e.g., hybrid or electric), and the registration, contract, and delivery all happened in 2025 → the more favorable fuel type-based rule can be applied.
Contract extensions (same employee, same car) → continue under the original tax rule.
Reassignments (to a different employee) → treated as a new contract and taxed according to the rules in effect at the time of reassignment.