How much BIK on a Volkswagen Amarok?
I'm looking at buying a new VW Amarok Aventura for around €80k including VAT. It will primarily be used for work, but I will on occasion use it for personal use. How do I work out the BIK?
Paul (Athlone)Apr 2025 Filed under: benefit-in-kind
Expert answer
Hi Paul,
Revenue is likely to treat that vehicle as a company car – not a van – due to it having rear seats, a high specification and suitability for use as a regular car. That's irrelevant of what you actually do with it.
BIK is calculated using the Original Market Value (OMV), a percentage determined by the car's CO2 emissions and the annual business mileage. In the case of the Amarok Aventura, the CO2 is 267g/km, and the retail-on-the-road price is €76,820 before options.
Such a high emissions rating puts this vehicle into the highest band for BIK, category E, and the percentage then depends on the annual business mileage from a high of 37.5 per cent for up to 26,000km to a low of 15 per cent for over 52,001km (it's 30 per cent for 26,001-39,000km and 22.5 per cent for 39,001-52,000km). You must keep records.
Say for example you do 25,000km a year for business reasons. That means 37.5 per cent of €76,820 as the calculated “cash equivalent” (€28,807.50) and that is then added to your total pay from a tax calculation point of view.
You can bring that down by doing more business mileage or choosing a more efficient – or cheaper – vehicle.
There are plenty of other bits and pieces to take into consideration, so it's worth taking a look at Revenue's own Private use of employer provided vehicles page for up-to-date information.
Shane O' Donoghue - Complete Car Advisor