BIK Company Car (OMV)
Calculate Benefit in Kind on company vehicles using Original Market Value, business mileage bands, and CO2 emission categories.
Dati verificati · luglio 2026
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Tutto su BIK Company Car (OMV)
📋Presentazione+
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.
🔢 Esempio concreto
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.
📖Guida all'uso+
Come usare questo calcolatore
- 1
Enter the Original Market Value (OMV) of the vehicle.
- 2
Select the CO2 emissions category (A1 for zero-emission, A to E for higher emitters).
- 3
Enter the employee's annual business mileage.
- 4
Read the applicable BIK rate and the monthly/annual taxable benefit.
📚Glossario+
- OMV
- Original Market Value — the price the vehicle could reasonably be expected to fetch on a sale in the State before its first registration.
- Business mileage band
- Higher genuine business mileage lowers the applicable BIK percentage within a CO2 category.
ℹ️Fonti e aggiornamenti+
Ultimo aggiornamento dei dati
14 luglio 2026
Fonti e riferimenti
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).
I dati di questo calcolatore vengono aggiornati regolarmente per riflettere gli ultimi parametri ufficiali. In caso di dubbio, consulta le fonti ufficiali indicate sopra.