BMW salary sacrifice

Start with the body style and everyday use case, then compare the available powertrain, equipment and configuration. The configured P11D value—not the BMW badge alone—determines the taxable car benefit.

The finder separates vehicle lifecycle from website publication status. Current factory-order models, verified stock-only models, and officially evidenced coming-soon vehicles can therefore appear in the same range without treating unconfirmed future pricing or specifications as known facts.

Vehicle data refreshed 15 September 2026.

We focus on ordinary passenger cars that are battery electric or have official CO₂ emissions of 75g/km or less. HMRC's optional remuneration guidance says the optional remuneration arrangement rules do not apply to cars at or below 75g/km. They continue to use the normal company-car benefit valuation rules rather than the OpRA salary-foregone comparison.

That is a tax-treatment threshold, not a promise of scheme availability. Your employer or salary sacrifice provider decides which cars it offers, together with the gross sacrifice, services, risk terms, and delivery position.

For a battery-electric car, the appropriate percentages used on these pages are 4% for 2026/27, 5% for 2027/28, and 7% for 2028/29. A plug-in hybrid uses the applicable emissions and electric-range band instead.

Apply the appropriate percentage to the selected car's configured P11D value, then apply the employee's Income Tax position. Future tax rates and personal circumstances may change.