United Kingdom · Approved mileage allowance payments
Mileage rates in the UK
The 55p rate applies from 6 April 2026, replacing the 45p that had stood since 2011.
What applies now
| Band | Rate |
|---|---|
| The first 10,000 miles | 55p |
| Everything past 10,000 miles | 25p |
| Each passenger carried | 5p |
How a claim is worked out
Take 12,000 miles of business travel in the UK. The bands apply in order, so each one is charged at its own rate rather than the whole distance at the top rate.
| Band | Distance | Rate | Amount |
|---|---|---|---|
| The first 10,000 miles | 10,000 | 55p | £5,500.00 |
| Everything past 10,000 miles | 2,000 | 25p | £500.00 |
| Total | £6,000.00 | ||
What it used to be
Rates in the UK, newest first. Use the row that covers the date you drove, not the one in force today: an amended return is worked out at the rate that applied at the time.
| Period | Applies | Rate |
|---|---|---|
| 2026/27 Now | Since 6 Apr 2026 | 55p (10,000) · 25p · 5p a passenger |
| 2011/12 to 2025/26 | 6 Apr 2011 to 5 Apr 2026 | 45p (10,000) · 25p · 5p a passenger |
- 2026/27 The first change to the approved rates in fifteen years.
- 2011/12 to 2025/26 Set by the Approved Mileage Allowance Payments (Rates) Regulations 2011, and untouched for fifteen tax years.
Quick answers
What is the mileage rate in the UK?
55p per business mile, banded to 25p past 10,000. Published by: HMRC. The 55p rate applies from 6 April 2026, replacing the 45p that had stood since 2011. Checked against the source on 27 September 2026.
When did the rate in the UK last change?
The current figures apply from 6 Apr 2026. Before that: 45p per business mile, for the first 10,000 mi (6 Apr 2011 to 5 Apr 2026).
What does 12,000 miles of business travel come to in the UK?
£6,000.00 at the rates above. It is an estimate, and not tax advice.
Who publishes the rate for the UK?
HMRC. Travel: mileage and fuel rates and allowances; Expenses and benefits: business travel mileage, rules for tax; Claim tax relief for your job expenses: vehicles you use for work; Claim tax relief for your job expenses; Ordinary commuting and private travel (490: Chapter 3); Advisory fuel rates; Keeping your pay and tax records: how long to keep your records; Business records if you are self-employed: how long to keep your records; Increasing mileage rates.
Where these figures come from
- Travel: mileage and fuel rates and allowancesThe approved rates, the 10,000-mile threshold, and the 5p passenger rate.
- Expenses and benefits: business travel mileage, rules for taxHow approved mileage allowance payments work.
- Claim tax relief for your job expenses: vehicles you use for workMileage Allowance Relief when an employer pays less than the approved rate, and the records to send with a claim.
- Claim tax relief for your job expensesHow to claim, and why Self Assessment filers claim on their return instead.
- Ordinary commuting and private travel (490: Chapter 3)What counts as a business journey, and why the commute does not.
- Advisory fuel ratesThe separate, quarterly rates that apply to company cars.
- Keeping your pay and tax records: how long to keep your recordsHow long employees must keep records.
- Business records if you are self-employed: how long to keep your recordsHow long the self-employed must keep records.
- Increasing mileage ratesThe 2026 increase to 55p, announced on 21 May 2026 and backdated to 6 April.
Rates move. If yours has and this page has not, the other countries are here.
Other countries
- IrelandThe civil service motor travel rates, by engine size and distance
- United States76 cents per business mile, with no threshold
- Canada73 cents per business kilometre, then 67 cents past 5,000
- Australia91 cents per business kilometre, capped at 5,000
- New Zealand$1.20 per business kilometre, then 37 cents past 14,000
- Deutschland30 cents per business kilometre, from the first one
- Österreich50 cents per business kilometre, capped at 30,000 km
- België0.4452 euro per business kilometre for 1 October to 31 December 2026, reindexed quarterly
- España26 cents per business kilometre, tax free
- Nederland25 cents per business kilometre, untaxed
- FranceThe barème kilométrique, by fiscal horsepower and distance
- 日本Whatever rate your employer sets, as there is no national one