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2025/26 tax year — rates from 6 April 2025

EV salary sacrifice calculator — what an electric car actually costs

Zero-emission cars carry just a 3% benefit-in-kind rate in 2025/26 — the calculator below shows what that means for your actual take-home, using your real quote.

Quick answer

An EV through salary sacrifice costs far less than its headline price: you save income tax and NI on the sacrificed salary, and the benefit-in-kind charge is only 3% of the car's P11D value in 2025/26 (rising gently to 5% by 2027/28 — still a fraction of petrol's 25–37%). A £400/month EV typically costs a basic-rate taxpayer around £300/month of take-home, and a higher-rate taxpayer less still.

Personal allowance
3% BiK for zero-emission (2025/26)
Applies in
England, Scotland & Wales supported
Calculation
Sacrifice cuts tax + NI; tiny EV BiK added back
Annual salary
£50,000per year
£10,000£105,000£200,000

The amount deducted from gross salary each month

List price incl. options — on the scheme quote

Parsed as: 1257L (£12,570 allowance, England & NI)

Headline cost
£400/mo
off your gross salary
Your effective cost
£306/mo
what your take-home actually drops by
Saving vs paying from net pay
£95/mo
incl. £1,050 of taxable BiK
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The BiK ladder: why now is the cheap era

Company-car tax is a percentage of the car’s P11D value, set by emissions. Zero-emission cars sit on a published ladder: 2% in 2024/25, 3% in 2025/26, then 4% and 5% in the following two years. Petrol and diesel cars sit at 25–37%. That order-of-magnitude gap is government policy, and it’s the entire reason EV salary sacrifice works.

Higher-rate taxpayers benefit most — each sacrificed pound saves them 42p while the BiK charge on a £35,000 EV runs about £35 a month at their rate. But the arithmetic clears easily at basic rate too, especially once bundled insurance and servicing are counted. The honest caveats are the same as any sacrifice scheme: a lower contractual salary (mortgages, maternity pay), the NMW floor, and early-exit terms if you change jobs — see the FAQ.

Questions people ask