How the UK mileage allowance is calculated
For 2026/27, HMRC's approved amount for an employee's own car or van is 55p per business mile for the first 10,000 business miles in the tax year, then 25p per mile. For 2025/26, the first-band rate was 45p and the later rate was 25p. Motorcycle miles use 24p and bicycle miles use 20p in either supported year. Ordinary commuting and private travel are excluded.
The calculator counts how many miles of this journey remain below the 10,000-mile threshold after your earlier business miles, multiplies those by the first-band rate, then multiplies the rest by the later rate. If you enter a payment already received, it separately shows any difference below the approved mileage amount. That difference is not the amount of tax you would receive back: eligibility for Mileage Allowance Relief depends on your circumstances and HMRC rules.
Worked example crossing the 10,000-mile boundary
Suppose you drove 9,900 business miles earlier in 2026/27 and now drive another 200 business miles in your own car. The first 100 miles of this journey use 55p and the next 100 use 25p, so the approved mileage amount is £80.00. If one qualifying fellow employee travels with you, the separate maximum passenger payment is £10.00 (200 miles × 5p). The passenger amount is not added to the headline mileage result.
Passenger payments and important limits
For car and van journeys, HMRC permits a separate payment of up to 5p per qualifying fellow employee per business mile. Passenger payments count only when they are specifically made for carrying those passengers. HMRC says there is no relief when the employer pays less than 5p or nothing for passengers, so the passenger maximum must not be treated as an automatic tax claim.
Use these rates only for your privately owned vehicle and the selected UK tax year. Company cars use different advisory fuel rates. The 2026/27 first-band change was backdated to 6 April 2026. Keep a dated mileage log and check your employer's policy and HMRC guidance before making a claim. Rates last checked 26 October 2026.
The distance controls also accept kilometres using 1 mile = 1.609344 km. The inline converter rounds the entered miles to one decimal place, so keep your original mileage log if you need greater precision.
To estimate fuel spend rather than an HMRC allowance, use the fuel cost calculator.
For a vehicle supplied by an employer, see the company car tax calculator.
Inputs for the UK mileage calculator
UK tax year
Choose 2026/27 or 2025/26 based on the date of the journey. The UK tax year begins on 6 April.
Your own vehicle
Select the privately owned car, van, motorcycle or bicycle used for the work journey.
Business miles already travelled
Enter business miles already driven in the selected tax year. This matters for the car and van 10,000-mile band.
This journey's business miles
Count qualifying business miles for the journey; leave out ordinary commuting and private detours.
Qualifying fellow employees
For a car or van, enter fellow employees carried on the same work journey. This only estimates the separate passenger-payment maximum.
Employer mileage payment
Enter the mileage payment already received for this journey, excluding any separately identified passenger payment.
CALCULATOR QUESTIONS
UK mileage calculator questions
What is the HMRC mileage rate for 2026/27?
For your own car or van, it is 55p for the first 10,000 business miles in the UK tax year and 25p after that. Motorcycles use 24p and bicycles 20p per business mile.
Does the result show my tax refund?
No. It shows the approved mileage amount. Any Mileage Allowance Relief and resulting tax saving depend on your eligibility, payments already received and tax position.
Can I include commuting?
Ordinary home-to-regular-workplace commuting and private miles are not qualifying business mileage for this calculation.
Are passenger payments automatic?
No. The separate 5p amount applies only to qualifying car or van journeys with fellow employees, and HMRC says there is no relief for underpaid passenger amounts.