HMRC Mileage Calculator

Work out your business mileage tax deduction at HMRC's approved rates. Pick the tax year you're claiming for: from 6 April 2026 it's 55p a mile for the first 10,000 miles. Before that, it was 45p. Free, instant, no sign-up.

Total Business Miles This Tax Year

Tax Year

Vehicle Type

Your Income Tax Rate

Passengers Carried (optional)

Miles at 55p (first 10,000)

Miles at 25p (above 10,000)

Passenger supplement (5p/mile)

Total Mileage Deduction

Income Tax saved

Class 4 NIC saved

Total tax + NIC saved

Total vehicle costs (annual)

Business-use portion at 80%

HMRC's approved rates. Cars and vans: 55p a mile for the first 10,000 business miles, then 25p. Motorcycles: 24p flat. Bicycles: 20p flat. Passenger supplement: 5p a mile (cars only). The 55p rate started on 6 April 2026. Before that, it was 45p for the first 10,000 miles. Tax saving combines marginal Income Tax (20%, 40% or 45%) and Class 4 NIC (6% in the basic band, 2% above) and assumes the deduction stays within your current band. Actual-costs uses your total annual vehicle spend multiplied by the business-use percentage. Once you pick a method for a vehicle you cannot switch to the other.

Track mileage automatically with PocketReceipt

Stop calculating manually. PocketReceipt logs every business journey at HMRC rates and exports a ready-made mileage report for your self-assessment. Free on iOS and Android.

Download on theApp Store Get it onGoogle Play

HMRC Mileage Rates 2026/27 Explained

If you're a sole trader or self-employed in the UK and use your personal vehicle for business, you can claim a mileage deduction on your Self Assessment tax return. HMRC sets approved mileage allowance payment (AMAP) rates that cover fuel, insurance, road tax, and wear and tear.

Current HMRC Mileage Rates

Vehicle	First 10,000 miles	Above 10,000 miles
Car or van (2026-27 onwards, from 6 April 2026)	55p per mile	25p per mile
Car or van (2025-26 and earlier)	45p per mile	25p per mile
Motorcycle	24p per mile (flat rate)
Bicycle	20p per mile (flat rate)

Important: each journey is claimed at the rate that was in force when you drove it. The 55p rate runs from 6 April 2026 onwards. Trips driven on or before 5 April 2026 stay at 45p. The 25p above-10,000-miles rate didn't change. The 10,000-mile threshold resets at the start of each tax year.

If you carry a passenger who also needs to travel for business, you can claim an extra 5p per mile on top of the standard car rate.

How to Claim Mileage on Your Tax Return

Record every business journey: date, from, to, purpose, and miles driven
Keep a mileage log throughout the year (HMRC can request this)
Enter the total on your Self Assessment return (SA103F, Box 20 — Car, Van & Travel Expenses)
You can only claim AMAP rates OR actual vehicle costs — not both

What Counts as a Business Journey?

Travelling to a client's premises
Visiting a supplier or wholesaler
Going to a temporary workplace
Attending a business meeting or training course

Commuting does not count. Travelling between your home and your regular place of work is not a business journey.

AMAP vs Actual Costs — which is better for you?

You have two options for claiming vehicle expenses:

Simplified (AMAP rates) — use HMRC's flat per-mile rates. No need to track fuel, insurance, or servicing separately. Use the calculator above as it is by default.
Actual costs — track every vehicle expense (fuel/charging, insurance, road tax, MOT, servicing, depreciation or capital allowances) and claim the business-use proportion. More admin, but often higher for high-fuel-cost cars or EVs with expensive depreciation.

The calculator now does the side-by-side: hit "Compare with actual vehicle costs" above to enter your annual vehicle spend and business-use percentage. The tool calls the winner and tells you how much extra deduction (and tax + NIC saving) the better method gives.

Important: once you choose a method for a vehicle, HMRC requires you to stick with it for that vehicle's full business life — you cannot switch between AMAP and actual costs year-on-year. For a new vehicle, the choice resets. Capital allowances on actual costs depend on whether you're on the cash basis or accruals basis; speak to your accountant before claiming heavy depreciation in year one.

Keep Records — HMRC Can Ask

HMRC requires you to keep mileage records for at least 5 years after the 31 January deadline for the relevant tax year. A mileage log should include the date, start and end points, purpose of the journey, and miles driven.

PocketReceipt's built-in mileage tracker logs all of this automatically — just tap to record each journey, and export a complete mileage report when tax time arrives.