Calculate the taxable benefit-in-kind on a company car from its CO2 emissions and list price, the tax the employee pays, and the employer's Class 1A NIC (2025/26).
Données vérifiées · July 2026
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The taxable benefit is the car's list price (after deducting any capital contribution, up to £5,000) multiplied by an 'appropriate percentage' set by CO2 emissions — as low as 3% for pure electric cars, rising with emissions and reduced electric-only range for plug-in hybrids, up to a diesel-surcharged maximum. The employee pays income tax on the benefit at their marginal rate; the employer pays Class 1A NIC (15% for 2025/26) on the same value.
£40,000 electric car (0 g/km CO2): appropriate percentage 3%, taxable benefit £1,200, income tax of £480 at 40%, and employer Class 1A NIC of £180.
Enter the car's list price when new (including most factory options).
Enter CO2 emissions in g/km, and electric-only range for plug-in hybrids.
Confirm whether the car is diesel (RDE2-compliant diesels avoid the surcharge) or fully electric.
Enter your marginal income tax rate and any capital contribution you made toward the car.
Last data update
July 7, 2026
Sources and references
HMRC — Expenses and benefits: company cars (gov.uk/expenses-and-benefits-company-cars); Company car and car fuel benefit tables 2025/26.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
No — the taxable benefit uses the manufacturer's list price, not the discounted price the employer actually paid.
Class 1A NIC is an employer-only National Insurance charge on benefits-in-kind, paid annually and reported on the P11D(b), separate from the employee's income tax on the benefit.