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HMRC AMAP · 2025-26

HMRC Mileage Allowance Calculator

Tax-free business mileage. 45p per mile for the first 10,000, 25p after. Plug in your annual business miles and we'll show the exact tax-free claim.

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Common questions

What are the HMRC approved mileage rates?
For cars and vans: 45p per mile for the first 10,000 business miles in the tax year, 25p per mile after. Motorcycles 24p flat. Bicycles 20p flat. These are the AMAP (Approved Mileage Allowance Payment) rates and they're tax-free reimbursement.
What counts as a business mile?
Travel between work locations or to a client site / supplier. Commuting from home to your normal workplace doesn't count — that's private mileage. Mixed trips need to be apportioned: only the business segment qualifies.
Can a Ltd company pay me this on top of salary?
Yes — and it's better than salary because it's tax-free in your hands and corp-tax-deductible for the company. Just keep a mileage log (date, route, miles, business purpose). HMRC checks these in enquiries.
What if my employer pays less than 45p?
You can claim the difference yourself via Mileage Allowance Relief on your tax return — it reduces your income tax. So if your boss pays 25p and HMRC approve 45p, you can claim relief on the 20p shortfall × the bands you're in.
Does this apply to electric cars?
Yes — same 45p / 25p rates if it's your own EV. If it's a company car, different rules (advisory electric rate of 7p/mile for fuel, currently). The calc here is for personally-owned vehicles used for business.