How to Cut Your Tesla Company-Car BIK With a Mileage Logbook in Ireland
In Ireland the Benefit-in-Kind (BIK) on a company car is set by your annual business kilometres and the car's CO2 category. A 0g/km Tesla sits in Category A1 for 2026, where the BIK percentage falls from 15% of Original Market Value (OMV) at 0–26,000 business km down to 6% above 48,000 business km. To claim the lower bands you must prove those kilometres with a contemporaneous logbook — otherwise Revenue lets your employer assume 8,000 km are private.
How is BIK calculated on a 0g/km Tesla in 2026?
For 2026 a fully electric Tesla (0g/km CO2) falls into Category A1, the lowest CO2 band. The cash equivalent of the benefit is a percentage of the car's Original Market Value (OMV), and that percentage steps down as your proven business mileage rises: 15% for 0–26,000 business km, 12% for 26,001–39,000, 9% for 39,001–48,000 and 6% above 48,000 business km. Before the percentage is applied, an electric car's OMV is reduced for 2026 by the universal €10,000 relief plus a €20,000 EV-specific relief — €30,000 in total. Both the mileage band and the OMV relief lower the notional pay that appears on your payslip.
What happens if you can't prove your business kilometres?
Where you cannot produce documentation of your business and private split, Revenue allows your employer to assume that 8,000 km are private. That default pushes you towards the top of the mileage table and a higher BIK percentage, so you pay more notional pay every pay period. A separate 20% reduction of the cash equivalent is available to employees with low business kilometres, but only if you travel at least 8,000 and no more than 24,000 business km, work at least 20 hours a week, spend at least 70% of your working time away from your base — and keep a logbook. No logbook, no reduction.
What must an Irish mileage logbook contain?
A logbook Revenue will accept records, for each business journey, the date, the start and end locations (from/to), the distance travelled in kilometres and the business reason for the trip. It should be contemporaneous — built up as you drive — because a live record is strong evidence while a year-end reconstruction is weak and easily challenged on audit. You also need to keep the underlying records for six years. BIK is reported in real time through payroll each pay period, and Revenue advises employers to review it at least quarterly, so your kilometre totals need to be current, not annual.
How Odoproof keeps your company-car mileage audit-ready
Odoproof connects securely to your Tesla and captures every journey automatically with its date, distance in kilometres and start and end points. You classify each trip as business or private with a tap or by rule, and Odoproof keeps a running total of your business kilometres so you always know which BIK band you are in. When your employer, accountant or Revenue asks for evidence, you export a clean, timestamped, contemporaneous logbook — no paper, no spreadsheet, no weekend of reconstruction.
FAQ
Does a fully electric Tesla still attract BIK in Ireland?+
Yes. A 0g/km Tesla is in the lowest CO2 category (A1 for 2026) and benefits from a €30,000 OMV reduction, but a taxable benefit still applies and it still swings with your proven business kilometres.
Can I reconstruct my mileage at year end instead of keeping a live log?+
You can, but it is weak evidence. Revenue expects a contemporaneous logbook, and a reconstruction is far more likely to be challenged on audit. Automatic capture keeps the record live for you.
How many business kilometres do I need for the lowest 6% band?+
For a Category A1 EV in 2026 you reach the 6% band above 48,000 business kilometres in the year, all of which must be evidenced by your logbook.
Your Tesla's BIK bill rises or falls with kilometres you can actually prove — so make proving them automatic. Join the Odoproof waitlist to turn every drive into a Revenue-ready logbook.
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