The BIK on a company car depends on:

  • The car’s Original Market Value (OMV)
  • Annual business mileage
  • The car’s CO₂ emissions category
  • Whether your employer covers running costs like fuel

The BIK rate can range from 9% to 30% of the OMV per year.

Temporary OMV reductions for company cars have been extended into 2026, and a new lower BIK category (6%–15%) applies to zero-emission vehicles.