Mileage rates in Brazil for 2025
Learn about official mileage reimbursement rates in Brazil and how to apply them correctly.
How the Brazilian market prices a kilometer in 2025
Brazil has no federal table that sets a private-sector reimbursement rate, so the market self-regulates around three main references: the weekly average fuel price published by ANP, benchmarks from associations like ABRH and ABRACIO, and the collective bargaining agreements of certain professional categories. In 2025, the average rate paid by Brazilian companies sits between R$ 0.90 and R$ 1.40 per km for passenger vehicles, reaching R$ 1.80 for SUVs and R$ 2.20 for pickups. These numbers vary by region: Manaus, Cuiabá, and Porto Velho practice higher values because of fuel prices, while the Southeast usually stays close to the national average.
The real composition of a per-km rate
A rate that survives audit needs to cover five cost families. Fuel accounts for 40% to 55% of the total. Preventive and corrective maintenance weighs between 15% and 20%. Vehicle depreciation, calculated proportionally to business use, sits at another 15% to 20%. Third-party insurance and proportional vehicle tax add up to 8% to 12%, and tires, parking, and small expenses close the rest. When a company sets a rate without mapping each component, it becomes vulnerable to two scenarios: paying below real cost and losing credibility with the team, or paying too much and exposing part of the reimbursement to reclassification as indirect wages.
Differentiation by vehicle type
Applying the same rate for a compact car and a pickup is the most common mistake among Brazilian companies. Fuel consumption is radically different, and proportional depreciation is too. Good practice is to segment the table into at least four categories: motorcycles (R$ 0.40 to R$ 0.65/km), compact cars and small sedans (R$ 0.90 to R$ 1.15/km), SUVs and larger sedans (R$ 1.20 to R$ 1.60/km), and pickups/utility vehicles (R$ 1.50 to R$ 2.20/km). Electric and hybrid vehicles need their own table that reflects real electricity cost and accelerated battery depreciation.
Inflation, ANP, and a semestral review
Gasoline prices move up and down throughout the year because of international oil parity, Petrobras pricing decisions, and state ICMS taxes. ANP publishes weekly bulletins that serve as a reliable thermometer. Companies that freeze the per-km rate for two or three years almost always end up paying below real cost, and the wear shows up in internal surveys. The practical recommendation is to review the table every six months, comparing the practiced rate with the estimated real cost per vehicle category, and adjust transparently, communicating the rationale to the team.
Documentation that backs the amount paid
Regardless of the rate chosen, reimbursement only becomes a safe tax deduction when the company can demonstrate three things during an audit: the formal policy approved by leadership, the individual record of each trip with origin, destination, distance, rate applied, and business purpose, and the traceable payment proof via bank transfer or PIX. Digital receipts with integrity hashes are increasingly accepted by the Federal Revenue Service because they eliminate the possibility of post-hoc tampering.
How Quilometragem applies the Brazilian table
The platform comes with the Brazilian market average table preconfigured, segmented by vehicle category, and HR or finance can adjust values in seconds. When the employee logs a trip, the system identifies their vehicle, applies the correct rate, calculates the distance via GPS, and generates the standardized receipt ready for approval. Native integration with Clara exports receipts as CSV while preserving the vehicle category as metadata, which makes management analysis and expense segmentation easier.
Next steps to standardize your table
Start by auditing what your company pays today versus the estimated real cost by category, calculated with the average ANP fuel price and the average efficiency of your team's vehicles. Document the table in a policy signed by leadership and publish it in the employee handbook. Configure the values in your reimbursement tool, train approving managers on how to read the receipts, and schedule a mandatory review six months out. After three cycles you'll have a calibrated table, defensible in audit and accepted by the team.