HMRC mileage calculator
A business mileage calculator and mileage tracker log for employees and the self-employed. Work out what you can claim for business miles in your own vehicle at the rates HMRC publishes: 55p a mile for the first 10,000 miles in a car or van, then 25p.
Enter your business miles
Your claim updates as you type. For a car or van HMRC allows 55p a mile for the first 10,000 business miles in a tax year, then 25p.
HMRC mileage rates 2026/27
Per business mile · from 6 April 2026
| Employees | First 10,000 miles | After that |
|---|---|---|
| Car or van | 55p | 25p |
| Motorbike | 24p | 24p |
| Bicycle | 20p | 20p |
| Self-employed (simplified expenses) | First 10,000 miles | After that |
|---|---|---|
| Car or goods vehicle | 55p | 25p |
| Motorbike | 24p | 24p |
From 6 April 2026 the rate for the first 10,000 miles in a car or van rose to 55p, from 45p.
Passenger payments: an employer can pay up to 5p a mile tax-free when an employee carries a colleague on a business journey.
A worked example
Drive 12,000 business miles in a car in the year. The first 10,000 miles are paid at 55p and the other 2,000 at 25p:
- 10,000 miles × 55p£5,500.00
- 2,000 miles × 25p£500.00
- Approved amount£6,000.00
Mileage tracker and log
To claim business mileage you need a record of it. A mileage tracker does not have to be an app: a simple log that shows, for each business journey, the date, where you went from and to, the reason, and the miles is what you are building. The calculator above turns those miles into a claim.
Use the button above to download a free mileage tracker as a spreadsheet (CSV). It opens in Excel, Google Sheets and Numbers, with a row for each journey. Add up the business miles at the end of the tax year, or any time you want to check where you stand, and enter the total in the calculator. It does not record your journeys for you, so keep it up to date as you drive.
Common questions
What are the HMRC mileage rates?
For a car or van: 55p a mile for the first 10,000 business miles in a tax year, then 25p a mile. Motorbikes are 24p a mile and bicycles 20p. These are the approved amounts: an employer can pay up to them tax-free, and a self-employed person using simplified expenses can claim them as a flat rate.
Can I claim mileage and fuel?
The approved rate is meant to cover the cost of using your own vehicle, so you do not claim fuel on top for the same miles. A self-employed person using simplified expenses cannot also claim the actual running costs of that vehicle, although GOV.UK says other travel costs such as train fares, and parking, can be claimed on top.
What if my employer pays less than the approved amount?
Employees can claim tax relief on the unused balance. HMRC calls it Mileage Allowance Relief. Enter what your employer paid in the calculator to see the amount not covered.
What if my employer pays more?
Anything above the approved amount is treated as pay. Your employer has to report it and deduct tax from it as normal.
Does the 10,000-mile limit start again each year?
Yes. It applies per tax year, which runs from 6 April to 5 April. For employees, the miles in all the vehicles you use for business in the year are added together. If you have already driven some business miles this tax year, enter them in the calculator so the higher rate is used up correctly.
Does driving to work count?
Normally not. Travel between your home and your usual workplace is ordinary commuting, not business travel. If you are not sure which of your journeys count, ask HMRC or an adviser.
What about electric cars and electric bikes?
GOV.UK gives one set of car and van rates, with no separate electric rate. For electric bikes, the bicycle rate applies to an electrically assisted pedal bike, and the motorcycle rate to any other electric bike.
Which vehicles can I use flat rates for if I am self-employed?
Cars, vans and other goods vehicles, and motorbikes. Cars designed for commercial use, such as black cabs, are excluded, and so is a vehicle you have already claimed capital allowances for. Once you start using flat rates for a vehicle, you have to keep using them for as long as you use that vehicle in your business.
What records should I keep? Do I need a mileage tracker app?
Keep enough to show how you worked out your claim: for each business journey, the date, where you went from and to, why, and the miles. A spreadsheet, a notebook or an app can all hold that. The free mileage tracker log you can download here has those columns, and your accountant can tell you what they would want to see.
What if I have a company car?
Company cars follow different rules. Employers use advisory fuel rates, which depend on the engine size and fuel and are reviewed every few months. GOV.UK publishes the current ones.
Sources and limits
Rates come from GOV.UK: business travel mileage for employees,passenger payments andsimplified expenses for vehicles. They are read from GOV.UK automatically and were last checked on 18 October 2026.
This is general information and not tax advice. Your own situation may differ, so consult an accountant before you rely on it. If you are unsure what you can claim, check GOV.UK or ask HMRC or an accountant. Contains public sector information licensed under theOpen Government Licence v3.0.