Mileage taxes and deductions

The taxes category gathers everything involving mileage deductibility in the three jurisdictions we cover at Quilometragem.com: Brazil (Receita Federal, INSS, individual income tax, MEI), Mexico (SAT, ISR, VAT, CFDI), and the United States (IRS, Standard Mileage Rate, accountable plans, Publication 463). The focus is practical treatment: how the reimbursement appears on the pay stub, in the cash book, or on the annual return, and what supports the deduction in an audit.

For companies, that means understanding the separation between substantiated reimbursement (non-taxable when it meets the requirements) and cost-of-living allowance or disguised wages (taxable). For self-employed individuals and MEI, it means mastering the proportionality of business use of the vehicle and the right fields in the cash book or annual return. For multinationals, it means harmonizing the three jurisdictions without creating transfer-pricing exposure.

Articles in this category always carry citations to official sources (normative instructions, laws, regulations) and comparable numerical examples. When a rule changes — such as the annual update of the IRS Standard Mileage Rate or the publication of a new SAT miscellaneous resolution — the content is reviewed and dated. Use this page as a permanent reference for tax topics tied to mileage.

• Advisory Electric Rate Q2 2026: the UK update fleets must apply — HMRC publishes the Advisory Electric Rate every quarter. Here's how to apply the Q2 2026 change without reopening payroll.
• Reimbursing employees from a Mexican RESICO company: step by step — How to reimburse employees for mileage without it being reclassified as salary under IMSS and ISR.
• Mileage deduction under Mexico's RESICO regime (2026) — Mexico's RESICO regime simplifies tax for SMEs and individuals, but vehicle deductions follow specific rules. The complete guide.
• AFIP General Resolution 5616 and the 2026 tax treatment of travel allowances in Argentina — AFIP's General Resolution 5616 updated the tax-free limits for travel allowances in Argentina. How to apply without falling into withholding.
• Spain's Modelo 145 and tax-free per-diems in 2026: what changes — Spain's AEAT published 2026 per-diem caps. How to adjust Modelo 145 and payroll.
• DIAN 2026: requirements to deduct mileage reimbursement in Colombia — Complete guide to DIAN requirements in 2026 to deduct mileage reimbursement in Colombia: Tax Statute, electronic invoice, accounting support and withholding.
• Mileage rates 2026 by Mexican state: benchmarks and methodology — Reference table by state, Magna gasoline price with IEPS and the formula to set the per-kilometer rate for 2026.
• Mexican income tax on per diems: when it is employee income and when it isn't — Article 93 fraction XVII of the LISR: requirements for per diems not to be taxable income for the employee and mistakes that lead the SAT to reclassify them as salary.
• 2026 reference mileage rates by Colombian city (Bogotá, Medellín, Cali, Barranquilla) — Reference mileage rates table for 2026 in the main Colombian cities, factoring in regular vs premium gasoline prices, ANI tolls and sector-specific recommendations.
• RESICO 2026: how Mexico's simplified tax regime affects mileage reimbursement — A practical guide to how Mexico's RESICO regime impacts vehicle expense deduction, income thresholds, and CFDI obligations in 2026.
• Creditable VAT on fuel and vehicle maintenance: 2026 guide for Mexican companies — How to correctly credit VAT on fuel and maintenance in 2026, including electronic wallets, withholdings, and proration rules.
• PFAE vs Asimilados a Salarios: how vehicle mileage deduction changes in Mexico — Practical comparison between Personas Físicas con Actividad Empresarial and Asimilados a Salarios to deduct a personal vehicle and mileage in Mexico.
• GST/HST on Canadian mileage allowances: the input tax credit most SMEs miss — Mileage reimbursements can generate a GST/HST Input Tax Credit. How to claim it correctly.
• IRS Publication 463 in plain English for US businesses in 2026 — Publication 463 is the IRS bible for business travel deductions. The actionable 2026 summary.
• Portugal's €0.40/km limit and the annual cap: what changes on the IRS return — How Portugal's €0.40/km limit and annual cap work — and how they affect the IRS return for people who use a personal vehicle for work.
• CFDI 4.0, fuel, and mileage reimbursement in Mexico: what changed in 2026 — SAT updated the CFDI 4.0 filling guide in 2026. How it affects fuel reimbursement.
• 2026 collective bargaining in Argentina: indexing per diems with AFIP/ARCA — How to index per diems for inflation in Argentina's 2026 collective bargaining without triggering AFIP reclassification.
• Brazilian IRPJ in Lucro Real regime and mileage deduction: how to structure in 2026 — Lucro Real companies face specific rules to deduct mileage reimbursement. The 2026 guide.
• Spain's 0.26 €/km in 2026: holding the rate or about to update? — Spain's tax-free mileage rate holds at 0.26 €/km in 2026. The update scenarios.
• T2200 for January-hired employees: the timing trap — Canadian employees hired in January need to request T2200 at the right year-end to avoid losing T777 deductions. Here's the timing.
• Self-employed shopkeepers in Brazil and fuel allowance: what counts as a deduction in 2026 — How Brazilian self-employed retailers can deduct fuel, maintenance, and vehicle tax in proportion to business use in 2026.
• Quebec TPQ vs federal CRA allowance: how to reconcile in 2026 — Quebec has its own tax regime. How to reconcile provincial TPQ with the federal CRA allowance for mileage.
• Advisory Electric Rate Q2 2026 update: what changes for UK electric fleets — HMRC updates the Advisory Electric Rate every quarter. Here's how to apply the Q2 2026 change without breaking your reimbursement flow.
• VAT on employee mileage in Spain (2026) — Can Spanish companies recover VAT on fuel for employee business trips? The AEAT requires detailed compliance — here's the playbook.
• Spain mileage 2026: the AEAT €0.26/km tax-free limit explained — Everything about the IRPF tax-free limit (€0.26/km) that AEAT applies in 2026: who can use it, how to document it and where Social Security comes in.
• Per diems and mileage in Argentina 2026: what AFIP requires — No mandatory single rate, but clear documentation rules. Practical 2026 summary for Argentine companies.
• Portugal's €0.40/km limit: what the AT accepts in 2026 — Practical summary of Portugal's tax-free per-km limit for own-vehicle reimbursement in 2026, with examples.
• HMRC AMAP rates 2026: 45p / 25p explained — How HMRC's tax-free Approved Mileage Allowance Payment rates work for UK business mileage in 2026.
• CRA reasonable per-kilometre allowance 2026: 72¢ / 66¢ explained — The Canada Revenue Agency reasonable per-kilometre rate for 2026, with the +4¢ northern uplift.
• Mileage Allowance Relief and Form P87: how to claim from HMRC — When your employer reimburses below the AMAP rate, you can claim the gap from HMRC. Here's how.
• Form T2200 and T777: deducting vehicle expenses in Canada — When your employer reimburses below the CRA rate, you can deduct the gap with T2200 + T777. Here's how.
• Per diems and mileage for Spanish self-employed taxpayers (direct assessment) — How a Spanish self-employed taxpayer in direct assessment should deduct mileage without AEAT recharacterising it as non-affected.
• IRS or IRC? Deducting mileage in Portugal by tax regime — Self-employed vs company: each case has its own rules. Practical guide.
• UK self-employed: simplified AMAP method vs actual costs — UK sole traders choose between flat-rate AMAPs and the actual-cost method. Comparison.
• Deductible mileage in Mexico 2025: SAT Guide — Complete guide on mileage deduction according to Mexican SAT (Tax Administration System) for 2025.
• How to declare mileage on 2026 Income Tax Return — Complete guide to declare mileage reimbursement on 2026 Tax Return without errors or issues with Federal Revenue.
• Social Security and mileage: what freelancers need to know — Understand how mileage reimbursement affects your Social Security contributions if you work as freelancer.
• Mileage for MEI: can I deduct? — Discover if MEI can deduct mileage expenses and how to do it correctly to maximize tax benefits.
• IRS standard mileage rate 2025: International comparison — Compare IRS standard mileage rate with rates from other countries and understand the differences.
• Tax deduction for business mileage — Learn how to correctly deduct mileage expenses on your company's income tax.