Company car tax rates
In 2026 to 2027 an electric company car is taxed on 4% of its list price, and the highest-emitting cars on 37%.
From HMRC's Employment Income Manual, checked 14 November 2026.
| CO2 | Electric range | 2026 to 2027 | 2025 to 2026 |
|---|---|---|---|
| Zero (electric) | 4% | 3% | |
| 1 to 50g/km | 130 miles and over | 4% | 3% |
| 1 to 50g/km | 70 to 129 miles | 7% | 6% |
| 1 to 50g/km | 40 to 69 miles | 10% | 9% |
| 1 to 50g/km | 30 to 39 miles | 14% | 13% |
| 1 to 50g/km | Under 30 miles | 16% | 15% |
| 51 to 54g/km | 17% | 16% | |
| 55 to 59g/km | 18% | 17% | |
| 60 to 64g/km | 19% | 18% | |
| 65 to 69g/km | 20% | 19% | |
| 70 to 74g/km | 21% | 20% | |
| 75 to 79g/km | 21% | 21% | |
| 80 to 84g/km | 22% | 22% | |
| 85 to 89g/km | 23% | 23% | |
| 90 to 94g/km | 24% | 24% | |
| 95 to 99g/km | 25% | 25% | |
| 100 to 104g/km | 26% | 26% | |
| 105 to 109g/km | 27% | 27% | |
| 110 to 114g/km | 28% | 28% | |
| 115 to 119g/km | 29% | 29% | |
| 120 to 124g/km | 30% | 30% | |
| 125 to 129g/km | 31% | 31% | |
| 130 to 134g/km | 32% | 32% | |
| 135 to 139g/km | 33% | 33% | |
| 140 to 144g/km | 34% | 34% | |
| 145 to 149g/km | 35% | 35% | |
| 150 to 154g/km | 36% | 36% | |
| 155g/km and above | 37% | 37% |
Diesel cars
A diesel car that does not meet the RDE2 (Euro 6d) standard has 4 percentage points added, but never more than 37% in all. Diesels that meet RDE2 use the table as it is.
Where the rates come from
HMRC Employment Income Manual EIM24705: appropriate percentages for type A cars, using the WLTP figures that apply to cars first registered from 6 April 2020. The diesel supplement is from HMRC Employment Income Manual EIM24855: type D, all diesel cars. Work out the tax on a car.