Mileage reimbursement vs company car: Cost analysis

— Field Operations Editor

Published: 10/20/2025 • Last reviewed: 10/20/2025 • 7 min read

Detailed analysis comparing actual costs between reimbursing employee mileage and providing company car.

Mileage reimbursement vs company car: Cost analysis

Mileage Reimbursement vs Company Car: Cost Analysis

Deciding between mileage reimbursement or company car is strategic financial decision. Let's look at real numbers.

Company Car — Annual Costs - Acquisition: R$ 80,000 (20% year 1 depreciation = R$ 16,000) - Insurance: R$ 4,500/year - IPVA: R$ 2,400/year - Maintenance: R$ 3,000/year - Fuel (20,000km, R$ 6/L, 12km/L): R$ 10,000/year - Total: R$ 35,900/year for 1 vehicle

REIMBURSEMENT - Annual Costs: - 20,000km × R$ 1.50/km = R$ 30,000/year - Administrative management: R$ 2,400/year (app + HR time) - Total: R$ 32,400/year per employee

First Glance vs Full Analysis

Reimbursement seems R$ 3,500 cheaper/year at first glance. But consider:

1. FLEXIBILITY: - Company car: employee uses only when needed, company saves on low km - Reimbursement: pays only what's actually driven

2. SCALE: - 1 employee: reimbursement cheaper - 5+ employees driving a lot: fleet may be more economical - Fleet allows volume discounts, corporate contracts

3. TAXATION: - Company car: 100% deductible if exclusive for work - Reimbursement: deductible if well documented - Personal use of company car: becomes taxable benefit

4. RISK: - Company car: company assumes accident, theft risk - Reimbursement: employee assumes, company only reimburses km

Recommendation by Mileage Band

- Under 15,000km/year per person: REIMBURSEMENT - >25,000km/year: COMPANY CAR - 15-25,000km/year: ANALYZE CASE BY CASE

Use Quilometragem to track current km of each employee before deciding. Real data > estimates.