Car benefit charge

Appropriate percentage to be used in calculating the taxable benefit of a company car. These rates are applied to the list price (excluding VED and First registration fee of £55).

Fuel Type Categories

Fuel type E denotes a fully electric vehicle, and type D is for diesel vehicles that only use diesel fuel.
All other fuels are known as type A including petrol, LPG, and diesel hybrid. From April 2019 use type F for diesels that meet the Euro 6d standard.

Company Car Tax BIK Rates

Select any new car and our Tax Calculator will use the list price and appropriate percentage to show you 4 years of figures. If you have an older car then just enter the list price and CO2 into the Basic Tax Calculator

Fuel type categories: Type A and F (petrol, alternative and Euro 6d diesel) & Type D (diesel - pre Euro 6d)

  2023/24 2024/25 2025/26 2026/27
  2023/24 2024/25 2025/26 2026/27
CO2 Electric Range A and F D A and F D A and F D A and F D
CO2 Electric Range Type A (petrol, alternative and Euro 6d diesel) Type D (diesel)
g/km miles % % % % % % % %
1 - 50 130.00 and above 2 - 2 - 3 - 4 -
1 - 50 70.00 - 129.00 5 - 5 - 6 - 7 -
1 - 50 40.00 - 69.00 8 - 8 - 9 - 10 -
1 - 50 30.00 - 39.00 12 - 12 - 13 - 14 -
1 - 50 0.00 - 29.99 14 - 14 - 15 - 16 -
51 - 54 15 19 15 19 16 20 17 21
55 - 59 16 20 16 20 17 21 18 22
60 - 64 17 21 17 21 18 22 19 23
65 - 69 18 22 18 22 19 23 20 24
70 - 74 19 23 19 23 20 24 21 25
75 - 79 20 24 20 24 21 25 21 25
80 - 84 21 25 21 25 22 26 22 26
85 - 89 22 26 22 26 23 27 23 27
90 - 94 23 27 23 27 24 28 24 28
95 - 99 24 28 24 28 25 29 25 29
100 - 104 25 29 25 29 26 30 26 30
105 - 109 26 30 26 30 27 31 27 31
110 - 114 27 31 27 31 28 32 28 32
115 - 119 28 32 28 32 29 33 29 33
120 - 124 29 33 29 33 30 34 30 34
125 - 129 30 34 30 34 31 35 31 35
130 - 134 31 35 31 35 32 36 32 36
135 - 139 32 36 32 36 33 37 33 37
140 - 144 33 37 33 37 34 37 34 37
145 - 149 34 37 34 37 35 37 35 37
150 - 154 35 37 35 37 36 37 36 37
155 - 159 36 37 36 37 37 37 37 37
160 - 164 37 37 37 37 37 37 37 37
165 - 169 37 37 37 37 37 37 37 37
170 - 999 37 37 37 37 37 37 37 37

Company Car Tax BIK Rates for a fully electric car (Type E)

CO2 23/24 24/25 25/26 26/27
g/km % % % %
0(EV) 2 2 3 4