Stay ahead of the curve with our exclusive Tax Card for 2026/27!
This handy little card is your go-to resource for all the major tax rates in place for the upcoming year.
If you would like a physical copy, simply hit the button below, provide us with your address, and we will pop one in the post to you.
Get your Tax Card today!
The taxable benefit-in-kind is calculated as a percentage of the car’s UK list price. The percentage depends on the CO2 emissions in grams per kilometre (g/km).
CO2 emissions (g/km) | Electric range (miles) | Appropriate percentage * |
0 | n/a | 4% |
1 - 50 | 130 and over | 4% |
1 - 50 | 70 - 129 | 7% |
1 - 50 | 40 - 69 | 10% |
1 - 50 | 30 - 39 | 14% |
1 - 50 | Under 30 | 16% |
51 - 54 | n/a | 17% |
55 - 59 | n/a | 18% |
60 - 64 | n/a | 19% |
65 - 69 | n/a | 20% |
70 - 74 | n/a | 21% |
75 - 79 | n/a | 21% |
> 79 | n/a | +1% per +5g |
* Diesel vehicles not meeting the RDE2 standard will be liable to a 4% surcharge, up to a maximum of 37%.
The list price is on the day before first registration, including most accessories, and is reduced by any employee’s capital contribution (max £5,000) when the car is first made available. Where the cost of all fuel for private use is borne by the employee, the fuel benefit is nil. Otherwise, the fuel benefit is calculated by applying the car benefit percentage to the car fuel benefit multiplier (below).
Company car fuel | 2026/27 | 2025/26 |
Car fuel benefit multiplier | £29,200 | £28,800 |
Company vans* | 2026/27 | 2025/26 |
Van benefit charge | £4,170 | £4,020 |
Van fuel benefit multiplier | £798 | £769 |
* Applies where private use is more than home-to-work travel. Payments by employees for private use may reduce these benefits-in-kind. Zero-emission vans have a benefit value of £0.
Tax-Free Mileage Allowances
Cars and vans (inc. electric vehicles) | First 10,000 business miles | 45p |
Thereafter | 25p | |
Motorcycles | 24p | |
Bicycles | 20p | |
Business Passenger | 5p | |
The tax-free business mileage allowance rates apply for qualifying business journeys incurred by employees using their own vehicles over the course of the tax year.
For NI purposes, a 45p rate might apply for all business miles incurred by cars and vans.