2026/27 Tax Year

Company Car and EV BIK Calculator

Use this to estimate the 2026/27 taxable benefit on a company car. It covers zero-emission EVs, low-emission hybrids, petrol and diesel cars, and shows the separate fuel-benefit hit if private fuel is provided.

Current headline: zero-emission company cars sit on a 4% appropriate percentage in 2026/27. The company-car fuel benefit multiplier is £28,200.

Your car and tax rate

HMRC only lets the first £5,000 reduce the taxable list price.
Estimated annual tax on the car benefit
£0 Monthly equivalent: £0
Appropriate percentage0%
Taxable car benefit£0
Taxable fuel benefit£0
Total annual tax£0
Annual car tax£0
Annual fuel tax£0
Private fuel statusNo private fuel

What this means

A low BIK percentage can still produce a meaningful tax cost once the list price is high. The fuel benefit is the big trap: if private fuel is provided and not fully reimbursed, it can add a surprisingly large tax bill.

Compare with pay

How the BIK percentage is chosen

The appropriate percentage depends mainly on CO2 emissions. Zero-emission cars use the EV percentage. Cars with CO2 from 1 to 50 grams per kilometre use a range-based table, and higher-emission cars then step up through the standard HMRC bands. Diesel cars that do not meet Euro 6d standards usually carry a 4 percentage-point supplement capped at 37%.

Sources and assumptions

GOV.UK calculate company car tax HMRC appropriate percentages for 2026 to 2027 HMRC advisory fuel rates HMRC rates and allowances annex

This page estimates the employee tax position only. It does not model employer National Insurance, salary-sacrifice structuring, or all the detail in a full P11D or payroll package.