BMW 3 Series Car Tax UK
2026/27 VED Rates
The 3 Series spans the widest VED range of any popular UK saloon: from £115 first-year for the 330e plug-in hybrid up to £4,850 first-year for the M3 Competition. Almost every spec level crosses the £40,000 expensive-car supplement threshold, so most owners pay £640/year (not £200) from year 2 onwards for the first five-year window.
£115
330e PHEV year 1
Band B (1-50 g/km)
£560
320i petrol year 1
Band H (131-150 g/km)
£640
Year 2-6 most trims
Standard + £40k supplement
3 Series engine breakdown
| Variant | UK list price | Year 1 | Year 2-6 | Why |
|---|---|---|---|---|
| 320i petrol (around 145 g/km) | From around £41,000 | £560 | £640 | Band H. Most spec levels cross £40k - supplement applies years 2-6. |
| 320d diesel (around 130 g/km, RDE2) | From around £42,000 | £455 | £640 | Band G petrol-equivalent rate (RDE2 compliant). Over £40k, supplement applies. |
| 330e PHEV (around 30 g/km) | From around £45,000 | £115 | £640 | Band B PHEV first-year rate. Over £40k ICE threshold so supplement still applies. |
| M340i petrol (around 180 g/km) | From around £58,000 | £2,270 | £640 | Band J. Over £40k. Year 1 is the high-emission penalty. |
| M3 Competition (around 230 g/km) | From around £85,000 | £4,850 | £640 | Band L petrol. Top-end first-year rate plus 5-year supplement. |
BMW UK list prices vary by spec line (SE, M Sport, M Sport Pro, M Performance, M). Most spec levels of every variant cross the £40,000 expensive-car supplement threshold, so the supplement is the default outcome. Check the on-the-road list price as registered with DVLA, not the current market price.
Year 1 is where it hurts
The post-April 2017 VED system charges a heavy first-year rate based on CO2 emissions, then drops everyone to a flat £200/year standard rate from year 2. So the year-1 spread between a 330e (£115) and an M3 (£4,850) is about £4,735 - that is your effective "CO2 levy" at point of registration. From year 2, the difference shrinks to whether you cross the £40,000 list-price line for the supplement (£440/year for 5 years = £2,200 total extra).
The diesel 320d (RDE2 compliant) sits at the same first-year rate as a petrol of the same CO2 band - the diesel surcharge does not apply to RDE2-compliant engines. Almost all BMW 3 Series diesels sold since 2020 meet RDE2.
6-year total VED comparison
| Variant | Year 1 | Year 2-6 (x5) | 6-year total |
|---|---|---|---|
| 330e PHEV (over £40k) | £115 | £3,200 | £3,315 |
| 320d diesel (over £40k) | £455 | £3,200 | £3,655 |
| 320i petrol (over £40k) | £560 | £3,200 | £3,760 |
| M340i petrol (over £40k) | £2,270 | £3,200 | £5,470 |
| M3 Competition (over £40k) | £4,850 | £3,200 | £8,050 |
6-year total = year 1 first-year rate + (5 x £640 supplement-inclusive year 2-6 rate). From year 7 onwards every variant drops to £200/year.
Related guides
Source: gov.uk/vehicle-tax-rate-tables (2026/27 schedule). Verified June 2026.