Key takeaways
- On business contract hire at carleasingmadesimple.com as at 7 July 2026, the Audi A5 starts from £382.66 per month plus VAT and the BMW 3 Series from £410.82 per month plus VAT.
- The Audi A5 is available in 30 configurations on carleasingmadesimple.com versus 16 for the BMW 3 Series, giving more scope to match a specific budget.
- Both cars are available as plug-in hybrids (PHEVs), which typically attract lower benefit in kind (BIK) rates than petrol or diesel equivalents, reducing the tax cost for company car drivers.
- The BMW 3 Series 320i M Sport is priced at £417.26 per month plus VAT on a 48-month business contract hire term at 5,000 miles a year, with a P11D value of £42,580 and CO2 emissions of 148 g/km.
The BMW 3 Series and Audi A5 are the two compact executive saloons that business drivers compare most often when looking for a company car lease. On the headline business contract hire figures available at carleasingmadesimple.com as at 7 July 2026, the Audi A5 starts from £382.66 per month plus VAT and the BMW 3 Series from £410.82 per month plus VAT. That gap narrows or widens depending on specification, contract length, and mileage allowance, and for company car drivers the benefit in kind (BIK) picture can matter as much as the monthly payment. This article sets out what each car costs to lease on a business contract, how the two compare on specification and tax treatment, and which choice is likely to suit your situation.
What each car costs on a business lease
Both cars are listed on carleasingmadesimple.com as business contract hire deals. Business contract hire means you pay a fixed monthly rental excluding VAT, claim back 50% of the VAT if the car is used for any private mileage (or 100% if it is used solely for business), and hand the car back at the end of the contract. You never own it.
The Audi A5 saloon is available in 30 variations on carleasingmadesimple.com, with business contract hire starting from £382.66 per month plus VAT. That entry price is based on the 2.0 TFSI 150 Sport, a petrol automatic with a P11D value of £42,760 and CO2 emissions of 155 g/km. The full representative example for any specific A5 variant is shown on its deal page at carleasingmadesimple.com.
The BMW 3 Series saloon is available in 16 variations, with business contract hire starting from £410.82 per month plus VAT. To give a concrete like-for-like illustration, the BMW 3 Series Saloon 320i M Sport 4dr Step Auto is available at £417.26 per month plus VAT on business contract hire, based on an initial rental of £3,755.33 plus VAT, followed by 47 monthly rentals of £417.26 plus VAT, over a 48-month term at 5,000 miles a year. Excess mileage and damage charges may apply. It is a petrol automatic with CO2 emissions of 148 g/km and a P11D value of £42,580. Prices correct as at 7 July 2026.
On headline from-price alone, the Audi A5 is the lower-cost option. The difference between the two entry prices is around £28 per month plus VAT. That is worth noting, but it is not the whole story. Specification levels, trim grades, and contract terms are not identical across those two entry points, so a direct like-for-like comparison at a specific trim and mileage allowance may produce a different result. The A5 also offers a wider range of variants at CLMS, with 30 configurations versus 16 for the 3 Series, which gives more scope to find a specification that fits your budget precisely.
If load space matters, the BMW 3 Series Touring estate is also available on business contract hire from £410.11 per month plus VAT at carleasingmadesimple.com.
Company car tax: what business drivers need to know
For company car drivers, the monthly lease payment is only part of the cost. Benefit in kind tax, which is the tax charged on the personal use of a company car, can add a significant amount to the real-world cost depending on the car’s CO2 emissions, its electric-only range, and your income tax rate.
Both the BMW 3 Series and the Audi A5 are available as plug-in hybrids (PHEVs), and these variants carry lower BIK rates than equivalent petrol or diesel models. The BMW 330e is the relevant PHEV in the 3 Series range. The Audi A5 equivalent is the 2.0 TFSI 299e Quattro, available on business contract hire from £398.72 per month plus VAT at carleasingmadesimple.com, with CO2 emissions of 47 g/km.
The BIK rate applied to a PHEV depends on its official CO2 figure and its electric-only range as measured under WLTP testing. Lower CO2 and a longer electric range place the car in a lower BIK band, which reduces the annual tax bill for the driver. For a higher-rate taxpayer, the difference between a petrol and a PHEV BIK rate on a car in this price bracket can be meaningful over a three- or four-year contract.
It is important to be clear: BIK rates are set by HMRC and are subject to change in future Budgets. Any figures referenced here are illustrative only, based on rates current at time of writing, and do not constitute tax advice. Confirm your specific tax position with HMRC or a qualified accountant before making a decision based on benefit in kind.
Driving character, cabin quality, and technology
The BMW 3 Series has been rear-wheel drive in its standard configuration for decades, and that layout gives it a handling balance that drivers who prioritise the driving experience tend to prefer. The current generation uses BMW’s iDrive infotainment system, which integrates a curved display combining the instrument cluster and central screen. Interior quality is strong throughout the range, and the M Sport trim adds firmer suspension, a sports steering wheel, and visual upgrades.
The Audi A5 takes a different approach. Its cabin is built around Audi’s latest MMI infotainment system, which uses a large central touchscreen and a secondary display for climate controls. The interior design is precise and restrained, with high-quality materials across all trim levels. Quattro all-wheel drive is available on several A5 variants, which is relevant for drivers who cover high mileages in varied conditions. The A5 also replaced the previous A4 saloon in Audi’s line-up, so it is the current-generation model for anyone who previously cross-shopped the A4.
Neither car is objectively better in this area. The 3 Series is the more driver-focused rear-wheel-drive option; the A5 offers a wider range of drivetrain configurations and a strong focus on cabin technology. The right choice depends on whether you prioritise driving dynamics or interior presentation and all-wheel-drive availability.
In practice, the Car Leasing Made Simple team finds the two very evenly matched once you weigh up the whole picture. On a like-for-like trim the Audi A5 usually has the edge on benefit in kind, but BMW’s dealership model tends to allow stronger discounts than Audi, so the 3 Series often comes out less expensive on the monthly rental itself. Combined with the fact that most drivers search on the lowest monthly figure, that is why the 3 Series tends to be the more popular of the two on business contract hire.
Choosing the right contract terms
Both cars are available on standard UK business contract hire terms. The key variables to agree before signing are the contract length, typically 24, 36, or 48 months; the annual mileage allowance; and the initial payment, which is usually equivalent to three or more monthly rentals paid upfront.
The mileage allowance matters because both contracts will include an excess mileage charge if you go over the agreed limit at the end of the contract. Set the mileage too low to reduce the monthly payment and you may face a significant charge at handover. Set it accurately based on your real annual mileage and the monthly payment will reflect that from the start.
AFL (Fleet Management) Ltd, trading as Car Leasing Made Simple, is a credit broker and not a lender. Car Leasing Made Simple manages around 9,000 active contracts across 12,000 corporate and fleet customers, which means the team handles comparisons like this one regularly and can advise on which specification and contract structure makes sense for a given business situation.
Frequently Asked Questions
No. Audi discontinued the A4 saloon and replaced it with the current-generation A5 for the new model cycle. The A5 is now the direct rival to the BMW 3 Series in Audi’s line-up. carleasingmadesimple.com lists the A5 as a current model; the A4 is no longer available as a new lease.
On headline from-price as at 7 July 2026, the Audi A5 starts from £382.66 per month plus VAT and the BMW 3 Series from £410.82 per month plus VAT on business contract hire at carleasingmadesimple.com. Prices vary by specification, trim, contract length, and mileage allowance.
Yes. The BMW 330e and the Audi A5 2.0 TFSI 299e Quattro are both plug-in hybrids available on business contract hire. PHEVs typically attract lower benefit in kind rates than petrol or diesel equivalents, but the exact rate depends on CO2 emissions and electric range by variant and tax year. This is general information, not tax advice. Confirm your position with HMRC or a qualified accountant.
Most business contract hire agreements run for 24, 36, or 48 months. The representative example for the BMW 3 Series 320i M Sport on carleasingmadesimple.com is based on a 48-month term with a 5,000-mile annual mileage allowance.
The Audi A5 is currently listed as a saloon on carleasingmadesimple.com. For estate variants or other body styles, check the current listings on the site or contact the team directly for availability.
Both contracts include an excess mileage charge that applies at the end of the contract if you exceed the agreed annual mileage allowance. The charge is calculated per mile over the limit. Set your mileage allowance accurately at the start of the contract to avoid this cost.
