BMW Company Car Tax - Benefit in Kind
Company car BIK tax is based on a car’s P11D price and CO2 emissions. From 1 April 2022 all company cars are taxed according to WLTP CO2 emissions, with the BIK percentage rates shown in the table opposite applying until 31 March 2025.
Drivers of cars with zero emissions of CO2 when driving, such as battery-electric vehicles (BEV), are liable for BIK tax based on 2% of taxable value. For cars with CO2 emissions of 1-50g/km, the number of miles they can drive with zero emissions of CO2 has a significant bearing on tax liabilities. For diesels that do not meet the Real Driving Emissions Step 2 (RDE2) standard, a 4% tax charge applies (shown in brackets).