UK company car tax bands: 2025 – 2030

The tables below shows future BIK tax bands (also known as company car tax) based on CO2 emissions of your vehicle.

You can use this data to calculate the company car tax rate that will apply to your vehicle

The BIK bands are set by HMRC and are based on a vehicle’s CO2 emissions. A rate applies to electric or alternative fuel cars that emit zero CO2 emissions.

If you drive a hybrid car that emits less than 50g/km, the rate is based on the zero-emissions range. This is the distance the car can go on electric power before its batteries need recharging.

The Government announced in the 2024 Autumn Budget new company car tax rates for 2028/29 and 2029/2030.

The rates for the current tax year are highlighted in bold, below.

These rates apply to vehicles registered after April 6, 2021.

CO2 (g/km)	Electric range (miles)	2024/25 (%)	2025/26 (%)	2026/27 (%)	2027/28 (%)	2028/29 (%)	2029/30 (%)
0	N/A	2	3	4	5	7	9
1-50	>130	2	3	4	5	18	19
1-50	70-129	5	6	7	8	18	19
1-50	40-69	8	9	10	11	18	19
1-50	30-39	12	13	14	15	18	19
1-50	<30	14	15	16	17	18	19
51-54		15	16	17	18	19	20
55-59		16	17	18	19	20	21
60-64		17	18	19	20	21	22
65-69		18	19	20	21	22	23
70-74		19	20	21	21	22	23
75-79		20	21	21	21	22	23
80-84		21	22	22	22	23	24
85-89		22	23	23	23	24	25
90-94		23	24	24	24	25	26
95-99		24	25	25	25	26	27
100-104		25	26	26	26	27	28
105-109		26	27	27	27	28	29
110-114		27	28	28	28	29	30
115-119		28	29	29	29	30	31
120-124		29	30	30	30	31	32
125-129		30	31	31	31	32	33
130-134		31	32	32	32	33	34
135-139		32	33	33	33	34	35
140-144		33	34	34	34	35	36
145-149		34	35	35	35	36	37
150-154		35	36	36	36	37	38
155-159		36	37	37	37	38	39
160-164		37	37	37	37	38	39
165-169		37	37	37	37	38	39
170+		37	37	37	37	38	39

A 4% surcharge applies to diesel vehicles not meeting the RDE2 standard.

Notes

1. ‘List price’ is the list price when new, plus the cost of most accessories
   added, less any capital contribution (up to £5,000) by the employee.
2. The employer must pay Class 1A NICs at 15% on the benefit.
3. Diesel cars (with some exceptions) suffer a 4% supplement on the table’s
   figures, but are still capped at 37%.

Car fuel benefit

	2025/26	2024/25
Benefit multiplier	£28,200	£28,200

Notes

1. Where fuel is provided by the employer for private use in a company car,
   the percentage used to calculate the car benefit is applied to the benefit
   multiplier in order to determine the taxable benefit.
2. The benefit is charged without reduction for contributions by the employee,
   unless all private fuel is paid for (in which case there is no benefit). This
   reimbursement by the employee must be done by 6 July following the end
   of the tax year, unless the fuel benefit is “payrolled”, in which case the
   deadline is 1 June following the end of the tax year.
3. There is no taxable benefit where an employer provides free charging
   points for electric vehicles at their premises.
4. Where the employer provides the car and the employee provides the fuel,
   HMRC’s advisory fuel mileage rates can be used to reimburse the cost of
   fuel used on business journeys. This includes reimbursement of 7p/mile
   for electric cars. Those rates are updated each quarter and published at
   https://www.gov.uk/guidance/advisory-fuel-rates.

Employer-provided van benefits

	2025/26	2024/25
Ordinary van	£4,020	£3,960
Zero-emission van	Nil	Nil
Fuel benefit	£769	£757

Note
If the private use of a van is restricted to home-to-work travel, there is no
taxable benefit, unlike for company cars.

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