Company Car Benefit in Kind
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).
Dados verificados · julho de 2026
Does a discount on the car's price reduce the benefit?
No — the taxable benefit uses the manufacturer's list price, not the discounted price the employer actually paid.
Fonte: HMRC — Expenses and benefits: company cars (gov.uk/expenses-and-benefits-company-cars); Company car and car fuel benefit tables 2025/26. · atualizado 2026
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Tudo sobre Company Car Benefit in Kind
📋Apresentação+
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.
💡 Boas práticas
- Fully electric company cars are taxed at just 2-3% of list price — currently the most tax-efficient company car choice.
- Plug-in hybrids get a lower percentage the further their electric-only range, so check the manufacturer's WLTP figure.
- The diesel supplement adds 4 percentage points unless the car meets the RDE2 emissions standard.
🔢 Exemplo concreto
£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.
📖Guia de utilização+
Como usar esta calculadora
- 1
Enter the car's list price when new (including most factory options).
- 2
Enter CO2 emissions in g/km, and electric-only range for plug-in hybrids.
- 3
Confirm whether the car is diesel (RDE2-compliant diesels avoid the surcharge) or fully electric.
- 4
Enter your marginal income tax rate and any capital contribution you made toward the car.
📚Glossário+
- Appropriate percentage
- The CO2-based percentage of list price treated as taxable benefit — from 3% for zero-emission cars up to 37% for the highest emitters (diesel surcharge included).
- Capital contribution
- A one-off payment by the employee toward the car's purchase price, capped at £5,000, which reduces the list price used to calculate the benefit.
ℹ️Fontes e atualizações+
Última atualização dos dados
7 de julho de 2026
Fontes e referências
HMRC — Expenses and benefits: company cars (gov.uk/expenses-and-benefits-company-cars); Company car and car fuel benefit tables 2025/26.
Os dados desta calculadora são atualizados regularmente para refletir as últimas tabelas oficiais. Em caso de dúvida, consulte as fontes oficiais indicadas acima.
FAQ — Company Car Benefit in Kind
Does a discount on the car's price reduce the benefit?+
No — the taxable benefit uses the manufacturer's list price, not the discounted price the employer actually paid.
What is Class 1A NIC and who pays it?+
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.