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Autonomous Taxation Calculator (IRC)

How much autonomous taxation does your company pay? This calculator estimates IRC autonomous taxation on the most common expenses (company cars, entertainment, undocumented expenses and travel allowances) and raises the rates by 10 percentage points if the company has a tax loss.

Enter the annual amount for each item. The vehicle rate depends on its type and acquisition cost: combustion 8% / 25% / 32%, plug-in hybrid 2.5% / 7.5% / 15% (up to €37,500 / €37,500–45,000 / above €45,000); an electric vehicle is not taxed up to the legal cost limit. With a tax loss the rates rise by 10 pp. Mainland rules, 2026.

Autonomous taxation for the year
€1,750.00

How it is calculated

ItemBaseRateAutonomous taxation
Vehicle costs€6,000.0025%€1,500.00
Entertainment expenses€2,000.0010%€200.00
Undocumented expenses€0.00—€0.00
Travel allowances€1,000.005%€50.00
= Total autonomous taxation€1,750.00

Educational estimate, not tax advice. It sums the most common autonomous-taxation items (art. 88.º of the CIRC) and does not cover tax havens, manager bonuses, the 70% rate for exempt entities, LPG/CNG vehicles, the case of an electric vehicle above the cost limit, or the autonomous regions. It uses the mainland rules.

What autonomous taxation is

Autonomous taxation (tributação autónoma) is a tax that falls on certain company expenses at a fixed rate, regardless of profit. Unlike IRC, which only exists if there is taxable income, autonomous taxation is due even in a loss-making year, which is why many companies pay tax even without a profit. It is set out in article 88 of the Corporate Income Tax Code (CIRC).

The rates on the most common expenses

Light passenger vehicles are taxed by acquisition cost: for combustion (petrol/diesel) cars at 8% up to €37,500, 25% between €37,500 and €45,000, and 32% from €45,000; eligible plug-in hybrids get reduced rates of 2.5%, 7.5% and 15% on the same bands; electric vehicles are not taxed up to the legal cost limit. To these add entertainment expenses (10%), undocumented expenses (50%) and travel allowances not invoiced to clients (5%). The rate falls on the expense, not on the profit.

The tax-loss surcharge

If the company reports a tax loss in the period, every autonomous-taxation rate rises by 10 percentage points (article 88 n.14): for example, a car at 25% becomes 35% and entertainment at 10% becomes 20%. Set the tax-loss option to “Yes” to see the effect. An untaxed electric vehicle stays exempt, as there is no 0% rate to surcharge.

Worked example

A profitable company with a combustion car that cost €40,000 and €6,000 of annual costs (depreciation, insurance, fuel), €2,000 of entertainment expenses and €1,000 of travel allowances not invoiced: the car falls in the €37,500–45,000 band, so 25% × €6,000 = €1,500; entertainment 10% × €2,000 = €200; travel allowances 5% × €1,000 = €50. Autonomous taxation for the year is €1,750. If the same company had a tax loss, the rates would rise by 10 pp (35%, 20% and 15%) and the total would become €2,650.

Frequently asked questions

What is autonomous taxation in IRC?
It is a tax on certain company expenses (vehicles, entertainment, undocumented expenses, travel allowances and others) at a fixed rate, regardless of profit. It is due even in a loss-making year, unlike ordinary IRC.
How is a company car taxed?
A light passenger vehicle is taxed by acquisition cost: for combustion cars at 8% (up to €37,500), 25% (€37,500–45,000) or 32% (from €45,000); for eligible plug-in hybrids at 2.5%, 7.5% or 15% on the same bands. The rate applies to the annual costs of the car (depreciation, leases, insurance, fuel, maintenance).
Do electric vehicles pay autonomous taxation?
As a rule, no: fully electric vehicles are not taxed autonomously up to the acquisition-cost limit set in law. Above that limit they become taxable (at a rate this calculator does not model). So under the “Electric” option the calculator assumes there is no autonomous taxation on the vehicle.
What happens to autonomous taxation if the company has a loss?
Every autonomous-taxation rate rises by 10 percentage points when the company reports a tax loss in the period (article 88 n.14). There are exceptions (for example the first and second year of activity), which this calculator does not model.
Is autonomous taxation deductible from IRC?
No. Autonomous taxation itself is not a deductible expense for IRC purposes. It is added to the year’s IRC but does not reduce the taxable income.
Does this calculator compute the company’s IRC?
No. It only computes autonomous taxation from the expenses you enter. For the year’s IRC use the IRC calculator, and for the surcharges the derrama calculator.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-06-14