Calculate Benefit in Kind on company vehicles using Original Market Value, business mileage bands, and CO2 emission categories.
Données vérifiées · July 2026
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BIK on a company car is charged on the Original Market Value (OMV) at a percentage set by CO2 emissions category (A1 zero-emission through E) and annual business mileage band. Category A1 is new for 2026 (Finance Act 2025), taxed lower than the pre-existing Category A. A EUR 10,000 OMV relief applies to categories A1-D throughout 2026; category A1 (zero-emission) vehicles get an additional EUR 20,000 EV-specific relief.
For a category C car with OMV EUR 40,000 and 20,000 business km/year: rate 30% on OMV 40,000 - 10,000 relief = EUR 30,000, i.e. EUR 9,000/year BIK.
Enter the Original Market Value (OMV) of the vehicle.
Select the CO2 emissions category (A1 for zero-emission, A to E for higher emitters).
Enter the employee's annual business mileage.
Read the applicable BIK rate and the monthly/annual taxable benefit.
Last data update
July 14, 2026
Sources and references
Revenue.ie Tax and Duty Manual Part 05-01-01b, Benefit in kind on the provision of vehicles (revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-01b.pdf); Revenue.ie Budget 2026 Summary (revenue.ie/en/corporate/press-office/budget-information/current-year/budget-summary.pdf).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.