Charging at work is exempt
An employer providing charging at the business premises isn't a taxable benefit, as long as the facility is available to all employees.
Your 2026 estimate
- Taken off the car's value
- €30,000
- Value BIK is charged on
- €15,000
- Category A1 rate
- 15%
- Added to your pay
- €2,250
- Tax cost a year
- €1,170
That's about €98 a month out of your net pay.
An estimate, not tax advice. Your employer calculates the actual figure through payroll.
How the 2026 rules work
From 1 January 2026 company cars sit in five CO2 categories, and zero-emission cars have their own category, A1. Two reductions come off the original market value first: €10,000 that applies to all cars in categories A1 to D, and €20,000 that applies to electric cars. The rate then depends on business kilometres.
| Business kilometres | Category A1 rate |
|---|---|
| 0 to 26,000 | 15% |
| 26,001 to 39,000 | 12% |
| 39,001 to 48,000 | 9% |
| 48,001 and over | 6% |
The reductions shrink: €15,000 in total for an electric car in 2027 (€5,000 plus €10,000), and the universal reduction falls to €2,500 in 2028. Revenue's guidance sets out the universal amounts; the electric-car reduction for 2028 hasn't been published in the guidance we've seen, so the 2028 figure here is the cautious one.
Home charging reimbursement
Employers can reimburse home charging costs tax-free in limited circumstances, where the employer owns the home charging facility and the reimbursement covers only that car's running costs. Get advice before setting this up.
Mileage records matter
The rate swings from 15% to 6% on business kilometres alone. Keep a record through the year; estimates at year end tend to cost money.
It's payroll, not a bill
The benefit is added to your pay and taxed there, so it lands as smaller net pay each period rather than as a separate bill.