Taxation
General
Please select a FIP Card issuer first.
FIP Coupons for employees in Germany are considered non-monetary compensation subject to § 8 of the German Income Tax Act (EStG). FIP Coupons are therefore subject to income tax and social security contributions.
The assessed value differs depending on the network length that can be covered with the respective coupon and is updated annually. A list of the current amounts is available in the DB Reisemarkt or DB employee portal.
Each month, all taxable benefits are added together (including other non-monetary benefits such as national FIP discounts). If the sum exceeds a certain threshold (€50 in 2025), the entire amount (not just what exceeds the threshold, but everything) is added to taxable income (usually gross salary). Accordingly, taxes and social contributions are higher that month.
FIP Coupons and national travel discounts of dependents are counted toward the employee. No non-monetary compensation is calculated for FIP 50 tickets.
Tax Calculator 2026
The tax calculator helps you determine the taxable non-cash benefit value of your travel benefits.
- Select the number of persons for whom you want to calculate international coupons.
- Select the coupons and the number of fields you need (the same class and quantity are applied to each person, where possible).
- Add national discounts and any additional taxable non-cash benefits. The total taxable amount is then calculated. In Planning & Optimization, you can reduce your tax impact by distributing amounts across multiple months.