Electric Car Salary Sacrifice Calculator UK 2026/27

Published by the UK Money Calculators editorial team. Last updated for the 2026/27 tax year.

Use the calculator below to estimate the real monthly net cost of an EV through salary sacrifice in 2026/27. Enter your gross salary, the car's P11D value and the monthly sacrifice amount. You'll see income tax saving, NI saving, benefit-in-kind tax charge and net monthly cost.

EV Salary Sacrifice Calculator

How to interpret the result

The net monthly cost is what the car actually costs you. It accounts for all income tax and NI savings but includes the BiK income tax charge. This is the true cost to your take-home pay. To get the same cash for a private lease you would need to earn significantly more in gross income.

The employer NI saving (15% of annual sacrifice) is money your employer saves. Some pass this back as a contribution towards the sacrifice cost or as pension contributions. Ask your HR team whether NI passthrough is offered on EV schemes.

Note: this calculator uses marginal rates based on whether your salary is above or below £50,270. For Scottish taxpayers or income above £100,000, actual savings differ. The BiK charge rises each year — 5% in 2027/28, 7% in 2028/29. Use the dropdown to model future years.

BiK rates: confirmed schedule

Even at 9%, the EV BiK rate is well below petrol/diesel (25–37%). EV salary sacrifice remains tax-efficient throughout the 2020s.