Car cost comparison calculator for Slovak company owners comparing private vs company car ownership.
Live demo: https://mcsdodo.github.io/sukromne-vs-firemne-auto/
This calculator helps Slovak company owners (VAT payers) determine whether it's more financially beneficial to:
- Buy a car privately and receive reimbursements from the company for business use
- Buy a car through the company and deduct all costs as business expenses
The calculator computes the net cash to owner over a configurable ownership period (2-8 years), accounting for taxes, VAT recovery, depreciation, running costs, and eventual car sale.
| Parameter | Default | Description |
|---|---|---|
| Annual company income | 100,000 EUR | Gross revenue before any deductions |
| Car price (with VAT) | 50,000 EUR | Purchase price including 23% VAT |
| Business usage | 100% or 50% | Affects VAT recovery and write-off deductions |
| Km per year | 25,000 km | Annual business mileage |
| Ownership period | 4 years | How long you plan to keep the car |
| Depreciation years | 4 years | Tax write-off period (2 years for EVs) |
- VAT: 23%
- Corporate tax: 10%
- Dividend tax: 7%
- Km rate: 0.313 EUR/km (Slovak standard)
- Fuel reimbursement: Actual consumption + 10% adjustment
When you buy a car personally and use it for business:
Annual Cash Flow:
1. Company pays you reimbursements:
- Km reimbursement = km/year × 0.313 EUR
- Fuel reimbursement = (km/year ÷ 100) × consumption × fuel price × 1.10
2. Company taxes:
Taxable profit = Income - Reimbursements
Corporate tax = Taxable profit × 10%
After-tax profit = Taxable profit - Corporate tax
Dividend tax = After-tax profit × 7%
Dividends = After-tax profit - Dividend tax
3. Your annual cash = Dividends + Reimbursements
Multi-Year Calculation:
Total cash over N years = Annual cash × N
Personal costs (paid from your pocket):
- Car purchase: Full price with VAT
- Insurance: Per year × N years (no VAT on insurance)
- Maintenance: Per year × N years (with VAT)
- Fuel: Calculated fuel cost × N years (with VAT)
Sale income = Car sale price (based on depreciation curve)
NET TO OWNER = Total cash - Car purchase - Running costs + Sale income
Key point: You pay VAT on everything but get tax-free reimbursements.
When the company buys the car:
VAT and Depreciation:
Car price (no VAT) = Car price ÷ 1.23
VAT amount = Car price - Car price (no VAT)
VAT reclaim = VAT amount × Business usage %
Annual write-off = Car price (no VAT) ÷ Depreciation years × Business usage %
Total write-off = Annual write-off × min(Ownership years, Depreciation years)
Annual Cash Flow (per year):
Deductible costs:
- Depreciation (if within depreciation period)
- Insurance (no VAT recovery - exempt)
- Maintenance (VAT recovered)
- Fuel (VAT recovered)
Taxable profit = Income - Deductible costs
Corporate tax = Taxable profit × 10%
After-tax profit = Taxable profit - Corporate tax
Dividend tax = After-tax profit × 7%
Dividends = After-tax profit - Dividend tax
Multi-Year Calculation:
Total dividends = Sum of yearly dividends (varies based on depreciation period)
Sale calculations:
- Sale price (based on depreciation curve)
- Sale tax = Sale price × 10%
- Net sale income = Sale price - Sale tax
- After dividend tax = Net sale income × (1 - 7%)
Non-deductible cost = (Car price - VAT reclaim) - Total write-off
(Only relevant when business usage < 100%)
NET TO OWNER = Total dividends + Sale income after taxes - Non-deductible cost
Key point: Company recovers VAT (except on insurance) and deducts all costs from taxable income.
The calculator uses a realistic market depreciation curve for residual car value:
| Year | Residual Value |
|---|---|
| 1 | 80% |
| 2 | 65% |
| 3 | 55% |
| 4 | 48% |
| 5 | 42% |
| 6 | 37% |
| 7 | 33% |
| 8 | 30% |
This curve is user-adjustable via an interactive chart.
Selecting 50% business usage simulates declaring personal use of a company car:
- VAT recovery reduced to 50%
- Tax write-off deductions reduced to 50%
- Non-deductible portion of car cost applies
This typically makes the company car option less favorable.
- High annual mileage (more reimbursements)
- Lower car price
- Short ownership period
- 50% business usage declared
- Lower annual mileage
- Expensive car (VAT recovery matters more)
- Longer ownership period
- Electric vehicle (2-year depreciation)
- 100% business usage
- Real-time calculations - All values update instantly as you adjust inputs
- Side-by-side comparison - Clear breakdown of both scenarios
- Cumulative chart - Visual comparison of net cash over time
- Depreciation chart - Interactive curve for car residual value
- Advanced settings - Configure tax rates, fuel prices, consumption
- Dark theme - Easy on the eyes
- Responsive design - Works on mobile and desktop
- Vue 3 (Composition API with
<script setup>) - Vite 5 (build tool)
- Chart.js via vue-chartjs (charts)
- Pure CSS (no framework, Tailwind-inspired color palette)
src/
├── composables/
│ └── useCalculator.js # Core calculation logic (reactive state + computeds)
├── components/
│ ├── IncomeInput.vue # Annual income slider
│ ├── CarPriceInput.vue # Car price slider
│ ├── KmSlider.vue # Km/year slider
│ ├── YearsInput.vue # Ownership period slider
│ ├── DepreciationChart.vue # Interactive depreciation curve
│ ├── ResultsSummary.vue # Side-by-side comparison cards
│ ├── CostChart.vue # Cumulative net cash chart
│ └── AdvancedSettings.vue # Configurable tax/cost parameters
└── App.vue # Main layout + business usage toggle
# Install dependencies
npm install
# Start dev server
npm run dev
# Build for production
npm run build
# Preview production build
npm run previewThe app is deployed to GitHub Pages. Build output goes to dist/ folder.
MIT