Why do the bands from 75 g/km not change between years?

Because they were frozen after the April 2025 rise. Bands up to 74 g/km keep rising a point a year while everything from 75 g/km upwards stays put, which is why 70 to 74 and 75 to 79 both sit at 21 per cent in 2027/28.

What is the maximum appropriate percentage?

37 per cent, including any diesel supplement, in all three of the years on this page. It rises to 38 per cent in 2028/29 and 39 per cent in 2029/30.

Where does the fuel benefit multiplier come in?

Only where the employer pays for private fuel. The multiplier is a fixed figure set each year, multiplied by the same appropriate percentage as the car, and it is very often more than the fuel is worth.

Are the 2027/28 figures final?

The appropriate percentages are legislated, though they appear in HMRC's policy paper rather than in the operational guidance page yet. The fuel benefit multiplier for that year is not published at all, so no fuel benefit figure is shown for it.

Company car tax

Appropriate percentages

Three tax years in one table, because a company car is chosen for the years ahead rather than for the one you are in.

37%

Cap, including the diesel supplement

HM Revenue and Customs, Work out the appropriate percentage for company car benefits (480: Appendix 2) (as of 6 April 2026)

4 points

Diesel supplement, not RDE2

HM Revenue and Customs, Income Tax: cars appropriate percentage, increasing the diesel supplement (as of 6 April 2018)

£29,200

Fuel benefit multiplier, 2026/27

HM Revenue and Customs, Travel: mileage and fuel rates and allowances (as of 21 May 2026)

Checked on 7 September 2026.HM Revenue and Customs, Work out the appropriate percentage for company car benefits (480: Appendix 2) (as of 6 April 2026)

What is the appropriate percentage for a company car?

It is the share of the car's P11D value that counts as a taxable benefit each year. HMRC sets it from the CO2 figure, and for cars emitting 1 to 50 g/km from the electric only range instead, then you pay income tax on the result at your own rate.

Appropriate percentages, three tax years

HMRC appropriate percentages by CO2 band and electric range
CO2 and electric range	2025/26	2026/27	2027/28
0 g/km	3%	4%	5%
1 to 50 g/km, 130 miles and above	3%	4%	5%
1 to 50 g/km, 70 to 129 miles	6%	7%	8%
1 to 50 g/km, 40 to 69 miles	9%	10%	11%
1 to 50 g/km, 30 to 39 miles	13%	14%	15%
1 to 50 g/km, under 30 miles	15%	16%	17%
51 to 54 g/km	16%	17%	18%
55 to 59 g/km	17%	18%	19%
60 to 64 g/km	18%	19%	20%
65 to 69 g/km	19%	20%	21%
70 to 74 g/km	20%	21%	21%
75 to 79 g/km	21%	21%	21%
80 to 84 g/km	22%	22%	22%
85 to 89 g/km	23%	23%	23%
90 to 94 g/km	24%	24%	24%
95 to 99 g/km	25%	25%	25%
100 to 104 g/km	26%	26%	26%
105 to 109 g/km	27%	27%	27%
110 to 114 g/km	28%	28%	28%
115 to 119 g/km	29%	29%	29%
120 to 124 g/km	30%	30%	30%
125 to 129 g/km	31%	31%	31%
130 to 134 g/km	32%	32%	32%
135 to 139 g/km	33%	33%	33%
140 to 144 g/km	34%	34%	34%
145 to 149 g/km	35%	35%	35%
150 to 154 g/km	36%	36%	36%
155 g/km and above	37%	37%	37%

Benefit charges alongside the car

Fuel and van benefit charges by tax year
Tax year	Car fuel multiplier	Van benefit charge	Van fuel benefit
2025/26	£28,200	£4,020	£769
2026/27	£29,200	£4,170	£798
2027/28	Not published	Not published	Not published

The 2027/28 fuel and van benefit charge is not published, so there is no figure here. When it is published this page will carry it.

What has been announced for later years

The cap rises to 38 per cent in 2028/29 and 39 per cent in 2029/30.
Zero emission cars rise by two percentage points a year, to 7 per cent in 2028/29 and 9 per cent in 2029/30.
Cars emitting 1 to 50 g/km lose the electric range split entirely and move to a flat 18 per cent in 2028/29 and 19 per cent in 2029/30. That is a very large jump for a plug in hybrid.
Every other band rises a point a year, subject to the caps above.

Those are announcements rather than published rate tables, so they are quoted here as announcements. When HMRC publishes the full grids they will replace this list.

The diesel supplement

4 percentage points, added to a diesel car that is not certified to the RDE2 standard.
RDE2 and Euro 6d are the same thing for this purpose, and the certificate of conformity confirms it.
The supplement can never push the appropriate percentage above the 37 per cent cap.
It never applies to a hybrid, a plug in hybrid, a petrol, an LPG or an electric car, whichever engine is under the bonnet.

Common questions

Why do the bands from 75 g/km not change between years?: Because they were frozen after the April 2025 rise. Bands up to 74 g/km keep rising a point a year while everything from 75 g/km upwards stays put, which is why 70 to 74 and 75 to 79 both sit at 21 per cent in 2027/28.
What is the maximum appropriate percentage?: 37 per cent, including any diesel supplement, in all three of the years on this page. It rises to 38 per cent in 2028/29 and 39 per cent in 2029/30.
Where does the fuel benefit multiplier come in?: Only where the employer pays for private fuel. The multiplier is a fixed figure set each year, multiplied by the same appropriate percentage as the car, and it is very often more than the fuel is worth.
Are the 2027/28 figures final?: The appropriate percentages are legislated, though they appear in HMRC's policy paper rather than in the operational guidance page yet. The fuel benefit multiplier for that year is not published at all, so no fuel benefit figure is shown for it.