Mileage allowance calculator
Work out what you can claim for business driving in your own vehicle: HMRC's approved mileage rates for 2026/27 in the UK, or the IRS standard mileage rate for 2026 in the US.
UK: HMRC approved mileage rates
US: IRS standard mileage rates
General guidance, not tax advice. Keep a log of the date, purpose and miles of each business journey.
HMRC approved mileage rates 2026/27
| Vehicle | First 10,000 miles | Over 10,000 miles |
|---|---|---|
| Car or van | 55p | 25p |
| Motorcycle | 24p | 24p |
| Bicycle | 20p | 20p |
| Passenger supplement | 5p | 5p |
For 2025/26 and earlier years the car and van rate was 45p. Use the rate for the tax year the journey happened in.
IRS standard mileage rates 2026
| Period | Business | Medical or moving | Charity |
|---|---|---|---|
| Jan 1 to Jun 30 | 72.5¢ | 20.5¢ | 14¢ |
| Jul 1 to Dec 31 | 76¢ | 23.5¢ | 14¢ |
Frequently asked questions
What is the HMRC mileage rate for 2026/27?
55p per mile for the first 10,000 business miles in the tax year by car or van, then 25p. HMRC raised the rate from 45p on 6 April 2026, the first change since 2011. Motorcycles are 24p and bicycles 20p per mile.
What if my employer pays less than the HMRC rate?
You can claim Mileage Allowance Relief on the difference through HMRC, which reduces your income tax.
What is the IRS mileage rate for 2026?
76 cents per mile for business driving from 1 July 2026, up from 72.5 cents for January to June. The IRS made a rare mid-year increase because of high fuel prices.
Does commuting count as business mileage?
No. In both the UK and US, ordinary travel between home and your permanent workplace isn't business mileage.