Almost any way you look at it, our low CO2 emissions are a great money-saver for businesses. Take company car tax, for example. It's based on a car's P11D, so businesses that drive smart are on to a winner. Why? Because P11D values are calculated from a percentage of the car's list price (including options), and its level of CO2 emissions – for the smart fortwo, you always benefit from a rate of 14% or less. For many of our vehicles, it's as little as 10%, the lowest amount possible. With smart you can always count on low tax charges. See the table below for more details.