Company Car Benefit in Kind (BIK) Rates 2026/27
| CO2 Emissions (g/km) | Electric Range (Miles) | 2026/27 BIK Rate |
|---|---|---|
| 0 g/km (Pure Electric EV) | All | 3% |
| 1 to 50 g/km (Plug-in Hybrid) | 130+ miles | 3% |
| 1 to 50 g/km (Plug-in Hybrid) | 70 to 129 miles | 6% |
| 100 to 104 g/km (Petrol/Diesel) | N/A | 26% |
| 160+ g/km (High Emissions) | N/A | 37% (Maximum) |
How BIK Tax is Calculated
The taxable value equals the car's P11D value (list price) × BIK percentage. You pay income tax on this value at your marginal rate (20%, 40%, or 45%), usually collected via your PAYE tax code.
Official Statutory Data Reference
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Employer Rates and Thresholds for Benefits in Kind (2026/27).