BIK Table

Here at OSK we provide the full range of tax and accounting services for businesses and individuals to save you money. Call OSK Tax Consultants Dublin today.

Find out the most up to date Benefit in Kind figures for 2026.

Business mileage (km) Applicable percentage per vehicle Categories

Lower
Limit

Upper
Limit

Vehice Cat A1

Vehicle Cat A

Vehicle Cat B

Vehicle cat C Vehicle Cat D

-

26,000

15%

22.5%

26.25%

30% 33.75%

26,001

39,000

12%

18%

21%

24% 27%

39,001

48,000*

9%

13.5%

15.75%

18% 20.25%

48,001*

-

6%

9%

10.5%

12% 13.5%

* New A1 category introduced for electric vehicles

** The reduction of €10,000 to the vehicles OMV in categories A1-D will remain in place until 31 December 2026

*** An additional €20,000 OMV reduction applies to electric vehicles in 2026

The C02 emission categories are as follows:

 

Vehicle Category

C02 Emission (g/km)

A1

0g / km 

A

0g / Km up to and including 59g/km

B

More than 59g/km up to and including 99g/km

C

More than 99g/km up to and including 139g/km

D

More than 139g/km up to and including 179g/km

E

More than 179g/km 

 

 

Ruadhán O'Riordan
Tax Manager
Tax Manager

Request a Call Back

To request a call back from the OSK team, please complete the form below.

Request a Quote

To request a quote from the OSK team, please complete the form below...
Please note we cannot provide advice unless you are signed up as a client having completed the required money laundering documents, engagement letter has been issued to you and fee agreed.