Benefit-in-Kind Rates
Benefit-in-Kind car tax bands explained
Benefit-in-Kind (BiK) is a tax you pay when your company car is available for your private use.
To determine the amount of tax you will pay the P11D value of the car is multiplied by the car’s appropriate percentage, commonly known as its BiK rate. The BiK percentage rate is determined the car’s CO₂ emissions and for cars with CO₂ emissions between 1 and 50g/km, their zero-emissions capable range is also factored in.
Benefit-in-Kind rates:
CO2 (g/km) | Electric range (miles) | 2022 / 23 (%) | 2023 / 24 (%) | 2024 / 25 (%) | 2025 / 26 (%) | 2026 / 27 (%) | 2027 / 28 (%) |
0 | N/A | 2 | 2 | 2 | 3 | 4 | 5 |
1-50 | >130 | 2 | 2 | 2 | 3 | 4 | 5 |
1-50 | 70-129 | 5 | 5 | 5 | 6 | 7 | 8 |
1-50 | 40-69 | 8 | 8 | 8 | 9 | 10 | 11 |
1-50 | 30-39 | 12 | 12 | 12 | 13 | 14 | 15 |
1-50 | <30 | 14 | 14 | 14 | 15 | 16 | 17 |
51-54 |
| 15 | 15 | 15 | 16 | 17 | 18 |
55-59 |
| 16 | 16 | 16 | 17 | 18 | 19 |
60-64 |
| 17 | 17 | 17 | 18 | 19 | 20 |
65-69 |
| 18 | 18 | 18 | 19 | 20 | 21 |
70-74 |
| 19 | 19 | 19 | 20 | 21 | 21 |
75-79 |
| 20 | 20 | 20 | 21 | 21 | 21 |
80-84 |
| 21 | 21 | 21 | 22 | 22 | 22 |
85-89 |
| 22 | 22 | 22 | 23 | 23 | 23 |
90-94 |
| 23 | 23 | 23 | 24 | 24 | 24 |
95-99 |
| 24 | 24 | 24 | 25 | 25 | 25 |
100-104 |
| 25 | 25 | 25 | 26 | 26 | 26 |
105-109 |
| 26 | 26 | 26 | 27 | 27 | 27 |
110-114 |
| 27 | 27 | 27 | 28 | 28 | 28 |
115-119 |
| 28 | 28 | 28 | 29 | 29 | 29 |
120-124 |
| 29 | 29 | 29 | 30 | 30 | 30 |
125-129 |
| 30 | 30 | 30 | 31 | 31 | 31 |
130-134 |
| 31 | 31 | 31 | 32 | 32 | 32 |
135-139 |
| 32 | 32 | 32 | 33 | 33 | 33 |
140-144 |
| 33 | 33 | 33 | 34 | 34 | 34 |
145-149 |
| 34 | 34 | 34 | 35 | 35 | 35 |
150-154 |
| 35 | 35 | 35 | 36 | 36 | 36 |
155-159 |
| 36 | 36 | 36 | 37 | 37 | 37 |
160-164 |
| 37 | 37 | 37 | 37 | 37 | 37 |
165-169 |
| 37 | 37 | 37 | 37 | 37 | 37 |
170+ |
| 37 | 37 | 37 | 37 | 37 | 37 |
A 4% surcharge applies to diesel vehicles not meeting the RDE2 standard.
