How it works
Enter the car's P11D list value, choose the fuel type and enter CO2 emissions (or, for a plug-in hybrid, the electric range). Pick your tax band. We compute the BIK percentage, the tax due and the employer Class 1A charge.
In detail
A company car is a taxable Benefit-in-Kind (BIK). The charge is the car's P11D value × the appropriate CO2 percentage, and you pay income tax on that amount at your marginal rate. Your employer also pays Class 1A NIC of 15% on the same BIK value.
2026/27 appropriate percentages
| Car type | BIK % |
|---|---|
| Electric (0 g/km) | 4% |
| Petrol / RDE2 diesel, 51–54 g/km | 17% (rising 1% per 5 g/km, cap 37%) |
| Non-RDE2 diesel | petrol % + 4% (cap 37%) |
| Plug-in hybrid, electric range 130+ mi | 4% |
| Plug-in hybrid, 70–129 mi | 7% |
| Plug-in hybrid, 40–69 mi | 10% |
| Plug-in hybrid, 30–39 mi | 14% |
| Plug-in hybrid, <30 mi | 16% |
All percentages are capped at 37%. The authoritative source is GOV.UK — Company cars and car fuel.
Worked example · 计算示例
Worked example: electric company car, list price £40,000
You get an electric car with a £40,000 list price in 2026/27:
- Benefit-in-kind (BiK) rate for EVs: 4%.
- Taxable BiK value: 4% × £40,000 = £1,600.
- You pay income tax on £1,600 at your marginal rate (e.g. 20% = £320).
- Employer pays Class 1A NI at 15% on £1,600 = £240.
Petrol/diesel cars face much higher BiK rates (up to 37%). The calculator models your exact rate.
计算示例：电动汽车（公司车），目录价 £40,000
你 2026/27 获配一辆目录价 £40,000 的电动汽车：
- 电动汽车实物福利（BiK）税率：4%。
- 应税 BiK 价值：4% × £40,000 = £1,600。
- 你按边际税率就 £1,600 缴所得税（如 20% = £320）。
- 雇主就 £1,600 缴 Class 1A 国民保险 15% = £240。
汽油/柴油车 BiK 税率高得多（最高 37%）。本计算器可代入你的实际税率。
FAQ
How is company car tax worked out?
BIK value = P11D list price × the CO2-appropriate percentage. You then pay income tax on that BIK value at your marginal rate.
What is the BIK rate for an electric car in 2026/27?
4% for a pure electric car with 0 g/km CO2 emissions.
What does my employer pay?
The employer pays Class 1A National Insurance of 15% on the BIK value.
Do plug-in hybrids get a lower rate?
Yes — the lower the CO2 and the longer the electric range, the lower the percentage. A 130+ mile plug-in hybrid is 4%, the same as a pure electric car.