Estimate 2026 taxable company-car BIK and its tax cost using Revenue’s published table.
Annual tax on the car
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BIK percentage
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Taxable benefit
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Your breakdown
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How the 2026 calculation works
Revenue starts with the car’s original market value, not its current resale price. In 2026, the calculator subtracts €10,000 for categories A1 through D; category E gets no general reduction. A qualifying electric vehicle receives another €20,000 reduction and is placed in zero-emission category A1. The applicable percentage is then selected from Revenue’s four business-mileage tiers and applied to the adjusted OMV.
The four tiers are up to 26,000 km, 26,001–39,000 km, 39,001–48,000 km, and over 48,000 km. Keep a defensible business-mileage log: private travel and ordinary commuting should not be entered as business kilometres.
Worked 2026 example
A category A car with a €35,000 OMV and 30,000 business kilometres receives the €10,000 general reduction. The adjusted OMV is €25,000 and the category A percentage in the second mileage tier is 18%. That produces annual taxable BIK of €4,500. At an illustrative combined marginal rate of 52.1%, the estimated annual tax cost is €2,344.50. Change the combined rate input to match your own expected payroll rates.
Electric vehicles in 2026
A qualifying EV receives the €10,000 general reduction plus the €20,000 EV reduction, for up to €30,000 in total, and uses the A1 percentages of 15%, 12%, 9% and 6%. The reductions lower the OMV before the percentage is applied. They are not subtracted from the resulting benefit.
How do I get into a lower BIK percentage band?
There are two routes: drive more genuine business kilometres, which can move the car into a lower mileage tier, or choose a lower-emission vehicle. The calculator does not decide whether a particular journey is business travel or whether a vehicle qualifies for EV relief.
Is a company van taxed the same way as a car?
No, vans are treated more favourably. A company van available for private use is taxed on a flat percentage of its original market value rather than on the CO2 and mileage table that applies to cars, and the van percentage is lower. This tool models cars, so do not use it for a van, where the charge and the rules differ.