Vehicle excise duty on a car first registered on or after 1 April 2017 works in two stages: a first-year rate set by CO2 emissions, from £10 for a zero-emission car to £5,690 for the highest emitters, then a flat standard rate of £200 a year from the second year. Cars with a list price over £40,000 (£50,000 for electric cars) add a £440 supplement for five years, making £640 a year. The tables below give every band and what common cars pay across their first six years.
The first-year rate by CO2 band
| CO2 emissions | Petrol, RDE2 diesel, alternative fuel and zero emission | Other diesel |
|---|---|---|
| 0 g/km | £10 | £10 |
| 1 to 50 g/km | £115 | £135 |
| 51 to 75 g/km | £135 | £280 |
| 76 to 90 g/km | £280 | £365 |
| 91 to 100 g/km | £365 | £405 |
| 101 to 110 g/km | £405 | £455 |
| 111 to 130 g/km | £455 | £560 |
| 131 to 150 g/km | £560 | £1,410 |
| 151 to 170 g/km | £1,410 | £2,270 |
| 171 to 190 g/km | £2,270 | £3,420 |
| 191 to 225 g/km | £3,420 | £4,850 |
| 226 to 255 g/km | £4,850 | £5,690 |
| Over 255 g/km | £5,690 | £5,690 |
The first-year rate is paid once, normally by the dealer and built into the on-the-road price of a new car. Almost all diesels sold since 2019 meet the RDE2 emissions standard and use the lower column; the higher column applies to older-specification diesels. Plug-in hybrids typically fall in the 1 to 50 g/km band at £115; a small petrol car at 120 g/km pays £455; a large petrol SUV at 180 g/km pays £2,270.
From the second year
| Single annual payment | Single six-month payment | Monthly by direct debit | |
|---|---|---|---|
| Standard rate | £200 | £110 | £17.50 |
| Standard rate plus expensive car supplement | £640 | £352 | £56.00 |
The standard rate is the same for petrol, diesel, hybrid and electric cars. Paying monthly by direct debit costs 5% more than a single annual payment, and two single six-month payments cost 10% more. The supplement applies for five years starting from the second time the vehicle is taxed, so a qualifying car pays £640 a year in years two to six and £200 a year after that. The road tax calculator gives the figure for any fuel type, list price and registration date.
What electric cars pay
Zero-emission cars registered from 1 April 2025 pay £10 in the first year and the £200 standard rate from the second year, having been exempt until April 2025. The expensive car supplement threshold for electric cars is £50,000 of list price rather than £40,000, so a £45,000 electric car pays £200 a year from year two while a £55,000 one pays £640. The electric versus petrol calculator sets the tax alongside fuel, charging and other running costs.
Six years of tax for four typical cars
| Car | First year | Years two to six | Total over six years |
|---|---|---|---|
| Electric car, £38,000 list price | £10 | £200 a year | £1,010 |
| Electric car, £55,000 list price | £10 | £640 a year | £3,210 |
| Petrol hatchback, 120 g/km, £24,000 | £455 | £200 a year | £1,455 |
| Petrol SUV, 180 g/km, £48,000 | £2,270 | £640 a year | £5,470 |
The list price test uses the manufacturer’s published price including options at first registration, not what was paid, so a discounted car above £40,000 still carries the supplement. The car cost of ownership calculator adds tax to depreciation, insurance, fuel and servicing over the years you plan to keep the car.
Older cars
Cars registered between 1 March 2001 and 31 March 2017 are taxed every year on a CO2 band system with its own rates, and cars registered before March 2001 by engine size. Those rates are published on gov.uk alongside the tables above, and the road tax calculator covers the earlier registration periods.
Common questions
How much is car tax in 2026/27? £200 a year for most cars from their second year, plus £440 for cars with a list price over £40,000 (£50,000 for electric) in years two to six. The first-year rate depends on CO2 emissions, from £10 to £5,690.
Do electric cars pay road tax? Yes, since April 2025: £10 in the first year and £200 a year after that, plus the £440 supplement if the list price was over £50,000.
What is the expensive car supplement? An extra £440 a year for five years on cars with a list price above £40,000, or £50,000 for electric cars, applied from the second time the car is taxed.
Is it cheaper to pay car tax annually? Yes. Monthly direct debit costs 5% more than a single annual payment, £210 a year at the standard rate, and two single six-month payments cost 10% more, £220.
Why is the first-year tax so high on some cars? The first-year rate rises steeply with CO2 emissions to discourage high-emitting new cars: £2,270 at 171 to 190 g/km and £5,690 above 255 g/km, paid once when the car is first registered.
Do hybrids pay less? Only in the first year, through their lower CO2 band. From the second year hybrids pay the same £200 standard rate as everything else.
Information, not financial advice. Rates are the published figures on gov.uk: vehicle tax rate tables for 2026/27 and may change at a Budget. Check the rate for your own vehicle on gov.uk before acting on them.