5% BIK Rate

Electric Company Car Tax Calculator 2026/27

Calculate the tax on an electric company car with the ultra-low 5% BIK rate. See how much you save compared to petrol/diesel vehicles.

Calculate EV Company Car Tax
Enter the car's list price to see your annual tax cost

List price including options

What is the company car BIK rate for electric vehicles in 2026/27?

The BIK rate for pure electric vehicles (0g/km CO2) is 5% in 2026/27, rising to 7% in 2027/28 and 9% in 2028/29. This is still significantly lower than petrol/diesel vehicles which can be up to 37%.

How is EV company car tax calculated?

Tax = Car's P11D value × BIK percentage (5% for EVs in 2026/27) × Your tax rate. For example, a £50,000 EV for a 40% taxpayer: £50,000 × 5% × 40% = £1,000/year in tax.

Can I charge my EV at work tax-free?

Yes, workplace charging for employees' personal EVs is tax-free. This includes charging company cars and personal vehicles. There's no benefit in kind charge for electricity provided at the workplace.

What about home charging for company EVs?

If your employer reimburses home electricity costs for charging a company EV, this is currently tax-free. However, rules may change, so check the latest HMRC guidance.

Should I choose an EV through salary sacrifice?

EV salary sacrifice is very tax-efficient. You sacrifice gross salary (before tax and NI) and only pay BIK on 5% of the car's value. Combined with NI savings, this can reduce the effective cost by 40-60% compared to buying personally.

EV BIK Rate Trajectory
2024/252%
2025/263%
2026/275%
2027/287%
2028/299%
EV Benefits

Free Workplace Charging

No BIK on electricity

No Fuel Benefit

£27,800 multiplier doesn't apply

Zero VED First Year

£0 road tax