BIK Company Car (OMV)
Calculate Benefit in Kind on company vehicles using Original Market Value, business mileage bands, and CO2 emission categories.
Date verificate · iulie 2026
🧮
Completati campurile pentru a vedea rezultatele in timp real
Vă place acest calculator?
Creati un cont gratuit pentru a salva calculele, a accesa istoricul si a exporta in PDF. Treceti la Pro pentru toate cele 319 calculatoare.
O întrebare despre acest rezultat?
Adresați-o lui Solva, consilierul financiar AI ActioFin — răspunsuri bazate pe texte oficiale.
5 întrebări gratuite pe zi cu un cont gratuit
Totul despre BIK Company Car (OMV)
📋Prezentare+
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.
🔢 Exemplu concret
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.
📖Ghid de utilizare+
Cum se folosește acest calculator
- 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.
📚Glosar+
- 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.
ℹ️Surse și actualizări+
Ultima actualizare a datelor
14 iulie 2026
Surse și referințe
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).
Datele acestui calculator sunt actualizate periodic pentru a reflecta ultimele bareme oficiale. În caz de dubiu, consultați sursele oficiale menționate mai sus.