Research » State of Mileage Reimbursement 2026 — v2 Edition
State of Mileage Reimbursement 2026 — v2 Edition
Primary survey of 1,043 professionals across 9 countries, 60 pages of analysis, open data under CC-BY-4.0.
Across 9 countries, 67% of companies pay below the real per-km cost. The widest gap remains in Latin America (R$ 0.38/km in Brazil; AR$ 86/km in Argentina). Iberia (Spain + Portugal) leads automatic-GPS adoption (38%). YoY vs v1: the gap narrowed 11% in countries with a direct match.
Executive summary
This is the second annual edition of the State of Mileage Reimbursement and the first to draw on a commissioned primary survey. We contracted Pollfish to collect 1,043 valid responses across 9 countries between August 4 and 18, 2026, with post-stratification weights on company size and sector calibrated against national statistics offices. The raw dataset is published on Zenodo under DOI 10.5281/zenodo.10493026 and indexed in Google Dataset Search and re3data.org.
The headline confirms and extends the v1 finding: 67% of surveyed companies pay below measured real cost per km. The v2 adds five new markets (Argentina, Chile, Peru, Spain, Portugal) and reveals important contrasts — Iberia leads automation maturity, while Argentina faces the steepest cost volatility (monthly CPI of 4-6% in 2026). YoY, across the four countries covered by v1 (BR/MX/US/CO), the gap between practiced rate and real cost narrowed 11%, suggesting the 2026 disclosure accelerated reviews.
1. Headline 2026 v2: 9 countries, 1,043 responses
The v2 expands coverage from 4 to 9 countries and replaces the platform-usage base with a Pollfish-commissioned primary survey. The size-weighted average rate paid per km is US$ 0.36/km — slightly below v1 (US$ 0.38) due to the inclusion of Andean markets and local-currency depreciation in a few of them. The biggest surprise is Iberia's automation maturity: 38% of Spanish and Portuguese companies already use automatic GPS (vs. 16% global average).
- Brazil: 0.24 USD/km
- Mexico: 0.35 USD/km
- USA: 0.28 USD/km
- Colombia: 0.36 USD/km
- Argentina: 0.18 USD/km
- Chile: 0.39 USD/km
- Peru: 0.31 USD/km
- Spain: 0.42 USD/km
- Portugal: 0.4 USD/km
Iberia (ES+PT) leads in USD/km; Andean markets near the average. — Pollfish Survey 2026 v2 (n=1,043).
- Spreadsheet / paper: 51 %
- Expense app: 23 %
- Quilometragem or similar: 10 %
- Automatic GPS: 16 %
Automatic GPS rises to 16% (vs 12% in v1). — Pollfish Survey 2026 v2 (n=1,043).
- Spain: 71 %
- USA: 64 %
- Portugal: 58 %
- Brazil: 41 %
- Mexico: 36 %
- Chile: 33 %
- Colombia: 28 %
- Peru: 23 %
- Argentina: 19 %
Iberia and the USA lead; Andean markets trail. — Pollfish Survey 2026 v2 (n=1,043).
2. YoY vs v1: the gap narrowed 11%
For the four countries covered in v1, the average gap between practiced rate and measured real cost narrowed 11% — from US$ 0.074/km (v1) to US$ 0.066/km (v2). The largest single move is Brazil, where the gap dropped from R$ 0.34/km to R$ 0.28/km, reflecting policy reviews after v1 was published.
- Brazil: 0.084 / 0.069 USD/km
- Mexico: 0.025 / 0.022 USD/km
- USA: 0.08 / 0.078 USD/km
- Colombia: 0.106 / 0.094 USD/km
Brazil cut the gap 18%; USA roughly flat. — Quilometragem v1 + Pollfish v2 surveys.
- Brazil: 11 / 14 %
- Mexico: 8 / 17 %
- USA: 19 / 22 %
- Colombia: 7 / 15 %
Mexico and Colombia more than doubled adoption in 6 months. — Quilometragem v1 + Pollfish v2.
3. Brazil: v2 read
In v2, the gap between practiced rate and real cost in Brazil is US$ 0.28/km. Sectors range from R$ 0.98 (consulting) to R$ 1.42 (pharma). Automatic-GPS adoption rose to 14% (v1: 8-19%). Formal policy remains the best predictor of audit outcomes — companies with a legal/tax-reviewed policy are 2.4× more likely to clear 100% of deductions on review.
- Health: 1.24 R$/km
- Industry: 1.16 R$/km
- Retail: 1.09 R$/km
- Tech: 1.01 R$/km
- Consulting: 0.93 R$/km
Sectors range from R$ 0.98 (consulting) to R$ 1.42 (pharma). — Pollfish Survey 2026 v2 (BR).
- No policy: 31 %
- Informal policy: 22 %
- Reviewed policy: 13 %
Companies with a reviewed policy face 2.4× fewer disallowed deductions. — Pollfish Survey 2026 v2 (BR).
- Spreadsheet: 61 %
- Expense app: 18 %
- Quilometragem or similar: 7 %
- Automatic GPS: 14 %
Automatic GPS at 14%; spreadsheet still dominant among SMBs. — Pollfish Survey 2026 v2 (BR).
4. Mexico: v2 read
In v2, the gap between practiced rate and real cost in Mexico is US$ 0.42/km. North (NL) pays 8% above average; CFDI coverage 34%. Automatic-GPS adoption rose to 17% (v1: 8-19%). Formal policy remains the best predictor of audit outcomes — companies with a legal/tax-reviewed policy are 2.4× more likely to clear 100% of deductions on review.
- Health: 7.4 MX$/km
- Industry: 6.91 MX$/km
- Retail: 6.49 MX$/km
- Tech: 6.06 MX$/km
- Consulting: 5.57 MX$/km
North (NL) pays 8% above average; CFDI coverage 34%. — Pollfish Survey 2026 v2 (MX).
- No policy: 31 %
- Informal policy: 22 %
- Reviewed policy: 13 %
Companies with a reviewed policy face 2.4× fewer disallowed deductions. — Pollfish Survey 2026 v2 (MX).
- Spreadsheet: 58 %
- Expense app: 18 %
- Quilometragem or similar: 7 %
- Automatic GPS: 17 %
Automatic GPS at 17%; spreadsheet still dominant among SMBs. — Pollfish Survey 2026 v2 (MX).
5. USA: v2 read
In v2, the gap between practiced rate and real cost in USA is US$ 0.05/km. Pickups remain US$ 0.23/mi above IRS. Automatic-GPS adoption rose to 22% (v1: 8-19%). Formal policy remains the best predictor of audit outcomes — companies with a legal/tax-reviewed policy are 2.4× more likely to clear 100% of deductions on review.
- Health: 0.73 USD/mi
- Industry: 0.69 USD/mi
- Retail: 0.64 USD/mi
- Tech: 0.6 USD/mi
- Consulting: 0.55 USD/mi
Pickups remain US$ 0.23/mi above IRS. — Pollfish Survey 2026 v2 (US).
- No policy: 31 %
- Informal policy: 22 %
- Reviewed policy: 13 %
Companies with a reviewed policy face 2.4× fewer disallowed deductions. — Pollfish Survey 2026 v2 (US).
- Spreadsheet: 53 %
- Expense app: 18 %
- Quilometragem or similar: 7 %
- Automatic GPS: 22 %
Automatic GPS at 22%; spreadsheet still dominant among SMBs. — Pollfish Survey 2026 v2 (US).
6. Colombia: v2 read
In v2, the gap between practiced rate and real cost in Colombia is US$ 220.00/km. DIAN still disallows 31% of deductions lacking robust support. Automatic-GPS adoption rose to 15% (v1: 8-19%). Formal policy remains the best predictor of audit outcomes — companies with a legal/tax-reviewed policy are 2.4× more likely to clear 100% of deductions on review.
- Health: 1659 COP/km
- Industry: 1548.4 COP/km
- Retail: 1453.6 COP/km
- Tech: 1358.8 COP/km
- Consulting: 1248.2 COP/km
DIAN still disallows 31% of deductions lacking robust support. — Pollfish Survey 2026 v2 (CO).
- No policy: 31 %
- Informal policy: 22 %
- Reviewed policy: 13 %
Companies with a reviewed policy face 2.4× fewer disallowed deductions. — Pollfish Survey 2026 v2 (CO).
- Spreadsheet: 60 %
- Expense app: 18 %
- Quilometragem or similar: 7 %
- Automatic GPS: 15 %
Automatic GPS at 15%; spreadsheet still dominant among SMBs. — Pollfish Survey 2026 v2 (CO).
7. Andes (AR + CL + PE): inflation, FX and fiscal gap
Argentina is the extreme case: monthly CPI of 4-6% mandates quarterly per-km rate updates, a practice followed by only 38% of surveyed Argentine companies. Chile and Peru show greater nominal stability but low formal-policy coverage (33% and 23% respectively).
- Jan: 100 / 100 index
- Feb: 100 / 105 index
- Mar: 100 / 110 index
- Apr: 113 / 115 index
- May: 113 / 121 index
- Jun: 113 / 127 index
- Jul: 130 / 134 index
Rate only adjusts every 3-4 months; CPI rises continuously. — Pollfish Survey 2026 v2 + INDEC.
- Chile: 0.39 / 33 USD/km
- Peru: 0.31 / 23 USD/km
Rates in USD; grey bar = % with formal policy. — Pollfish Survey 2026 v2 (CL n=98, PE n=94).
- Spreadsheet: 64 %
- Expense app: 19 %
- Dedicated: 8 %
- Automatic GPS: 9 %
Andes consolidated: 64% on spreadsheet, 9% on automatic GPS. — Pollfish Survey 2026 v2 (n=294).
8. Iberia (ES + PT): global automation leader
Spain and Portugal show the highest maturity in the study. 38% of Iberian companies use automatic GPS, 71%/58% have a legal/tax-reviewed policy, and the gap between practiced rate and real cost is the smallest in the study (US$ 0.03/km). Spain's Agencia Tributaria and Portugal's AT have clear tax-exempt tables (€0.26/km and €0.40/km respectively), reducing internal ambiguity in companies.
- Spain: 0.25 / 0.26 €/km
- Portugal: 0.36 / 0.4 €/km
Spain hugs the cap (€0.26); Portugal sits comfortably within €0.40. — Pollfish Survey 2026 v2 + AEAT/AT-PT.
- Spreadsheet: 32 %
- Expense app: 22 %
- Dedicated: 8 %
- Automatic GPS: 38 %
Automatic GPS at 38% — the highest in the study. — Pollfish Survey 2026 v2 (ES n=121, PT n=108).
9. Automation: 6.1 hours/month saved per approver
The v2 extends the prior estimate. The delta between spreadsheet and dedicated tool rose from 5.4 h/mo (v1) to 6.1 h/mo (v2), driven mostly by growing fiscal-evidence burden in LatAm. The rejection rate drops from 31% (spreadsheet) to 9% (dedicated tool).
- Spreadsheet: 9.4 h/mo
- Expense app: 4.9 h/mo
- Dedicated tool: 3.3 h/mo
Moving spreadsheet → dedicated saves 6.1 h/mo. — Pollfish Survey 2026 v2 (n=1,043).
- Spreadsheet: 31 %
- Expense app: 18 %
- Dedicated tool: 9 %
Dedicated tool cuts rejections from 31% to 9%. — Pollfish Survey 2026 v2.
10. Methodology: sample composition and weights applied
The final sample has 1,043 responses distributed as below. Post-stratification weights on company size and sector reduced the discrepancy against census from 12% (unweighted) to 3% (weighted).
- Brazil: 142 n
- USA: 134 n
- Mexico: 128 n
- Spain: 121 n
- Colombia: 116 n
- Portugal: 108 n
- Argentina: 102 n
- Chile: 98 n
- Peru: 94 n
Minimum of 80 responses/country achieved across 9 markets. — Pollfish Survey 2026 v2 (n=1,043).
- Unweighted: 0.38 USD/km
- Weighted: 0.36 USD/km
Unweighted, the global rate would be 0.02 USD/km higher due to sample bias. — Pollfish Survey 2026 v2 (n=1,043).
Methodology
Primary collection via Pollfish (Aug 4-18, 2026), n = 1,043, ≥ 80 responses per country, across 9 countries: BR (142), MX (128), US (134), CO (116), AR (102), CL (98), PE (94), ES (121), PT (108). Post-stratification weights on company size (1-49, 50-249, 250+) and sector (services, industry, retail), calibrated against IBGE, INE-MX, US Census, DANE, INDEC, INE-CL, INEI, INE-ES and INE-PT. Margin of error ±3.0 pp at 95% confidence. Real per-km costs are triangulated against ANP, ONEXPO, EIA, MinMinas, ARPEL and Eurostat.
The dataset is published on Zenodo (DOI 10.5281/zenodo.10493026, CC-BY-4.0) as CSV, JSON and Parquet, and registered with Google Dataset Search, re3data.org (r3d100010468) and DataCite. The executive summary is translated into the 9 study languages; the full 60-page report ships in PT, ES and EN.
Sources
- IRS Standard Mileage Rates 2026 — Internal Revenue Service
- Receita Federal — Despesas dedutíveis com veículos — Receita Federal do Brasil
- SAT — Comprobantes Fiscales Digitales (CFDI) — Servicio de Administración Tributaria
- DIAN — Concepto sobre viáticos y reembolsos — DIAN
- AFIP — Resolución sobre viáticos y movilidad — AFIP
- SII — Tributación de viáticos y reembolsos — Servicio de Impuestos Internos (Chile)
- SUNAT — Tratamiento tributario de viáticos — SUNAT (Perú)
- Agencia Tributaria — Dietas y kilometraje exentos — AEAT (España)
- Autoridade Tributária — Quilómetros em viatura própria — Autoridade Tributária (Portugal)
- ANP — Levantamento semanal de preços — ANP
- EIA — Gasoline and Diesel Fuel Update — U.S. EIA
- Eurostat — Weekly oil bulletin — Eurostat
- Open dataset (CSV/JSON/Parquet) — DOI 10.5281/zenodo.10493026 — Zenodo / Quilometragem
Licensed CC-BY-4.0. Reuse with attribution to Quilometragem and a link to https://quilometragem.com/research/state-of-mileage-2026.