State of Mileage Reimbursement 2026

1. The headline: how much per kilometer is paid in 2026

The first survey question is almost always the hardest: what's the right number? In 2026, the average across the four surveyed countries is US$ 0.38 per kilometer (≈ R$ 1.90; MX$ 7.40; COP 1,660), with relevant regional variation. Brazil pays an average of R$ 1.12/km (≈ US$ 0.22), Mexico MX$ 6.80/km (≈ US$ 0.34), the US US$ 0.44/mi (≈ US$ 0.27/km), and Colombia COP 1,520/km (≈ US$ 0.35). In every market, the average rate paid by companies is lower than the regulatory benchmark or measured real cost — a gap dissected in chapters 2 through 5.

2. Brazil: the widest gap between practiced rate and real cost

In Brazil, the average rate paid in 2026 is R$ 1.12/km. When we decompose the real cost of running a 1.4 sedan at 18,000 km/year in São Paulo — fuel (R$ 0.68) + maintenance (R$ 0.22) + proportional depreciation (R$ 0.38) + insurance and registration (R$ 0.18) — we reach R$ 1.46/km. The gap is R$ 0.34/km, or about R$ 510/month for a sales rep driving 1,500 km. The survey also shows that only 23% of Brazilian companies review the rate annually; 41% review every 2–3 years and 36% have never reviewed since the original setup.

Industry segmentation is informative: pharmaceutical and consumer-goods companies pay significantly above average (R$ 1.38/km), while B2B services and consulting pay below (R$ 0.94/km). The explanation is neither charity nor stinginess — it's structure: companies with established field sales benchmark competitor practice and adjust to retain talent.

3. Mexico: 71% of SMBs without solid CFDI substantiation

In Mexico, the main challenge isn't the rate level — it's documentation. The survey shows that 71% of Mexican SMBs reimburse mileage without keeping a CFDI trail tied to each trip, exposing them to SAT disallowance in expense audits. The average rate paid (MX$ 6.80/km) is reasonably close to measured real cost (MX$ 7.30/km), with a smaller gap than in Brazil. But the fiscal gap — what can be deducted — is potentially devastating: companies that don't tie each reimbursement to a CFDI or formal policy may have the expense reclassified as the employee's taxable income, with retroactive withholding.

4. USA: the IRS rate rose, but small fleets are still underwater

In 2026, the IRS standard business mileage rate is US$ 0.70/mi (≈ US$ 0.435/km). Our measurement against 287 US small and mid fleets shows real cost is US$ 0.78/mi for compact sedans at 15,000 mi/year and US$ 0.93/mi for SUVs and pickups. That is, even after the IRS' US$ 0.03/mi increase, companies reimbursing the standard rate still subsidize part of the employee vehicle cost. A majority (61%) of surveyed companies pay exactly the IRS rate; 24% pay below (typically US$ 0.55–0.65/mi) and only 15% pay above.

State differentiation is smaller than in Brazil or Mexico because the IRS doesn't authorize regional rates for tax purposes — but real cost is uneven: California companies report a US$ 0.86/mi average vs. US$ 0.73/mi in Indiana, reflecting higher coastal fuel, insurance, and depreciation.

5. Colombia: the DIAN effect and the slow shift to automation

Colombia has the highest average rate in USD (US$ 0.35/km), reflecting expensive fuel and high maintenance costs in mountainous terrain. The survey identifies three barriers to automation: 78% of Colombian companies still log mileage in a spreadsheet; only 14% have a DIAN-aligned written policy; and 41% report receiving at least one DIAN observation about missing documentation in the last 24 months. The practical effect is cash: companies with robust documentation deduct 100% of reimbursement from income tax; companies without it lose an average of 36% of the deduction in audit.

6. The automation effect: 5.4 hours/month saved per approver

The most useful question for a CFO isn't what rate to pay, it's how much the process costs. The survey measured average time spent per approver (manager reviewing receipts) across three scenarios: manual spreadsheet (8.9 h/mo), generic expense app (4.7 h/mo), and dedicated tool like Quilometragem (3.5 h/mo). The difference between spreadsheet and dedicated tool is 5.4 hours per approver per month — at a 30-approver company, that's 162 hours/month or roughly US$ 2,300 of time cost.

Another key indicator is the receipt rejection/correction rate. On spreadsheet, 28% of receipts come back for correction at least once before approval. With a dedicated tool, that rate drops to 11%. The combination of time saved + rejection reduction explains the 12-month ROI observed in 89% of migrated companies.