Company Car Tax Calculation

Citroen Berlingo Diesel 130 S&S Max M EAT8

A company car driver can expect to pay vehicle benefit tax If the company pays for the use of fuel on private journeys, tax on fuel benefit will also be applied. Use our fuel benefit check tool to give you an indication of what this would look like.

For a monthly paid car driver on the PAYE system with the correct tax code, one twelfth of the appropriate amount of tax will be deducted from income via the monthly payroll. The car benefit is added to your income for tax purposes. For an individual already close to the threshold for higher rate tax, some will be taxed at 20 percent, and some at 40 percent. The P11D value is fixed for the life of the car according to the new list price when first registered, but other rates may change.

Vehicle benefit tax

Tax year to 5th April	2025/26	2026/27	2027/28
P11D value	£29,305	£29,305	£29,305
Percentage charge	35%	35%	35%
Benefit in kind	£10,257	£10,257	£10,257
Tax payable at basic rate	£2,051@20%	£2,051@20%	£2,051@20%
Tax payable at 40%	£4,103	£4,103	£4,103

Fuel benefit tax

Tax year to 5th April	2025/26	2026/27
P11D value	£28,200	£29,200
Percentage charge	35%	35%
Benefit in kind	£9,870	£10,220
Tax payable at basic rate	£1,974@20%	£2,044@20%
Tax payable at 40%	£3,948	£4,088

View effect on net pay

What will my income tax be with a company car? How will a company car affect my net pay?

What are your earnings and contributions?

Earnings

Salary (£)

Untaken allowance or salary sacrificed p/a

Include bonus and commissions subject to tax in the salary total.

Enter the annual amount of your car allowance that could be taken if you did not have a company car, or enter the amount of salary sacrificed. You may be taxed on this amount if it is higher than the car BIK. Look for a specialist Salary Sacrifice tool if you wish to explore the full impacts of such a scheme.

With private fuel

Portion of allowance or salary sacrificed for fuel

Enter the amount of salary sacrifice or cash allowance that is used towards private fuel.
For example, if you sacrifice £6,000 p/a and £4,000 of that is for the vehicle, enter the difference of £2,000 for fuel.
If you don't know how it is split between the vehicle and fuel, click here to base it on the ratio between the vehicle and fuel benefit

Scottish Taxpayer

From April 2017 Scottish rates and bands are set by the Scottish Parliament and tax codes are prefixed with "S".

Contributions

Capital Contribution (£)

Payment for private use (£)

Additional tax arising from use of the vehicle (£)

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Vehicle registration date:

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Taxed on allowance / sacrifice

Where the car's CO₂ emissions are over 75g/km the driver is taxed on whichever is the higher amount of the car benefit or the sacrificed remuneration.

Calculation based on

Car or sacrifice:

Fuel or sacrifice:

Tax Breakdown

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Assumptions used

Where tax rates are unknown for future years we have used the latest confirmed rates, rather than attempt a guess at future changes. For instance the company car tax percentages might be known for 1 or 2 years time but PAYE and N.I. thresholds are only known for this year.

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Tax Components

On the road price including options		£29,900
First-year VED		£540
Manufacturers price date		01-Jan-2026
Value for P11D excluding options		£29,305
Taxable accessories		£ 0
Non-taxable items		£595
VED, FRF, non-taxable options such as telephone, telephone wiring or servicing packages. Discounts and grants will be shown as a negative item.
Capital contributions		£ 0
Amount paid annually for private use of the car		£ 0
Fuel type key letter		F
The fuel type key letter is required for the P46(car) form used to inform the tax authorities of the exact level of benefit arising from a company car.
Euro standard		6e
Euro 6d-TEMP is a minimum requirement for new cars from September 2019. Diesels that meet the higher standard of 6d also conform to the RDE2 NOx emission limits and avoid the 4% diesel company car tax supplement.
CO₂ for tax purposes		145 g/km
PHEVs tested under Euro 6e-bis that are registered prior to April 2028 use a CO2 value of 1 until April 2031.
Electric battery range		0miles
AER (All Electric Range) or ZER (Zero Emission Range). The official figure can be found on the Certificate of Conformity issued with the vehicle. If it includes a fraction of a mile, round up to whole miles for the P11D. The real world range will vary according to factors including load, driving style, weather, road conditions and use of functions within the car.

The base data has been taken from the manufacturer and applied to the latest tax information. Errors or changes could arise. Send a Calculation Enquiry if there is something you don't understand or think might be incorrect. Please see the full Terms and Conditions.

Vehicle Details

CO₂ emission		145 g/km
The CO₂ emission figure comes from the type approval test and is set for the life of the car.
Maximum CO₂		145 g/km
The final CO₂ figure for this vehicle will be in the range of 145-145 depending on the options fitted and final testing.
Corporation tax		6% WDA
For companies, this indicates the level and rate at which the cost of the vehicle can be relieved against profits and corporation tax. Since April 2009 these are based on CO₂
Fuel type		diesel
NCAP safety rating
Where shown, click on the stars for the latest NCAP report on this range. It may not be for the exact model, but serves as a guide.
Number of seats		5
Bodystyle		MPV
Transmission		automatic
Fuel consumption (mpg)		mpg45.3 to 54.2
The fuel consumption is the official figure for the combined cycle of EU Regulation 2017/1347.
Number of doors		5
Acceleration 0 to 60 mph		0.0s
Maximum speed		114.0mph
Insurance group		15

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