What is the official rate in 2026?

45p/mile, published by HM Revenue & Customs (HMRC) effective 2026-04-06.

Who pays the mileage rate?

Employers reimburse employees who use personal vehicles for business travel; the self-employed deduct it from income tax.

When does the rate change?

Typically January 1, with official publication between November and January.

United Kingdom mileage rate 2026

Official rate: 45p/mile effective 2026-04-06. HMRC — Travel, mileage and fuel allowances.

Headline rate; reduces to 25p/mile after 10,000 business miles per tax year.

How the rate is set

HMRC publishes Approved Mileage Allowance Payment (AMAP) rates that employers can pay tax-free for business mileage in personal cars and vans. The headline rate is 45p per mile for the first 10,000 business miles in a tax year, then 25p per mile thereafter. Motorcycles are 24p and bicycles 20p with no threshold.

10-year history

Year	Rate	Effective	Page
2026	45p/mile	2026-04-06	/rates/uk/2026
2025	45p/mile	2025-04-06 → 2026-04-05	/rates/uk/2025
2024	45p/mile	2024-04-06 → 2025-04-05	/rates/uk/2024

Calculation examples

50 mi × 45p/mile = 2250p/mile
250 mi × 45p/mile = 11250p/mile
1000 mi × 45p/mile = 45000p/mile

International comparison

United States (2026) — $0.67/mile
Brazil (2026) — R$ 1,30/km
Mexico (2026) — $0.93 MXN/km
Colombia (2026) — $1.850 COP/km
Portugal (2026) — 0,40 €/km
Canada (2026) — CA$0.72/km
Spain (2026) — 0,26 €/km
Argentina (2026) — $950 ARS/km

Frequently asked questions

What is the official rate in 2026?: 45p/mile, published by HM Revenue & Customs (HMRC) effective 2026-04-06.
Who pays the mileage rate?: Employers reimburse employees who use personal vehicles for business travel; the self-employed deduct it from income tax.
When does the rate change?: Typically January 1, with official publication between November and January.