Your company car
The list price when new, incl. VAT & VRT — not what your employer paid.
Temporary measure applied 2023–2025 for categories A–D. Confirm the current-year position.
Your benefit-in-kind
Enter your car's OMV
Add the OMV, CO2 category and your annual business km to see the benefit-in-kind.
BIK % by category & business mileage
Percentage of OMV taxed as benefit-in-kind (cars, rules from 1 January 2023).
| Annual business km | Cat A | Cat B | Cat C | Cat D | Cat E |
|---|---|---|---|---|---|
| 0 – 26,000 km | 22.5% | 26.25% | 30% | 33.75% | 37.5% |
| 26,001 – 39,000 km | 18% | 21% | 24% | 27% | 30% |
| 39,001 – 48,000 km | 15% | 17.5% | 20% | 22.5% | 25% |
| 48,001 – 56,000 km | 12% | 14% | 16% | 18% | 20% |
| 56,001 km + | 9% | 10.5% | 12% | 13.5% | 15% |
How company-car BIK works
OMV × a percentage set by emissions and business mileage.
Since 1 January 2023, Ireland taxes company cars on a CO2-based system. The benefit-in-kind is a percentage of the car's Original Market Value, where the percentage rises with emissions (Category A lowest, E highest) and falls as your annual business mileage increases. Because the taxable benefit is added to your pay and taxed at your marginal rate, moving down a mileage band can be worth a meaningful amount each year — provided the business kilometres are genuine and logged.
Percentages per the CO2-based company-car BIK rules effective 1 January 2023. Revenue: company cars. Estimate only, not tax advice.