Mileage Reimbursement Calculator (IRS, HMRC, CRA, ATO Rates)
Trips × the official rate: the deduction, the tax-free allowance and what is taxable.
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Breakdown
| Rate period or band | Distance | Rate | Amount |
|---|
Rules that apply
Rates used and official sources
- IRS — Standard mileage rates
- IRS — Topic no. 510, Business use of car
- IRS — Publication 463, Travel, Gift, and Car Expenses
- IRS — Publication 502, Medical and Dental Expenses (transportation)
- IRS — Publication 526, Charitable Contributions (car expenses)
- IRS — Topic no. 455, Moving expenses for members of the Armed Forces
- HMRC — Travel: mileage and fuel rates and allowances
- GOV.UK — Business travel mileage for employees’ own vehicles
- GOV.UK — Tax relief for vehicles you use for work
- GOV.UK — Simplified expenses: vehicles
- CRA — Automobile and motor vehicle allowances
- Federal Register of Legislation — Cents per kilometre deduction rate for car expenses (2026-27)
- Federal Register of Legislation — Cents per kilometre deduction rate (from 2024-25 until replaced)
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Sources
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About the Mileage Reimbursement Calculator (IRS, HMRC, CRA, ATO Rates)
Work out a mileage deduction or reimbursement from your trips and the official rate. Choose the IRS standard mileage rates (business, medical, Armed Forces moving and charity, with both rates of a year in which the IRS changes them on 1 July), the HMRC approved mileage rates (cars and vans with the 10,000-mile band, motorcycles, bicycles and passengers, for employees and the self-employed), the CRA per-kilometre allowance rates (with the 5,000 km step and the territories’ extra) or the ATO cents per kilometre method (with its 5,000 km limit per car) — or a rate of your own in any currency.
Add each kind of trip once — the one-way distance, there and back or not, how many times — in miles or kilometres; the page converts between them. Enter what your employer pays to see the part that is taxable, the Mileage Allowance Relief you can claim in the UK, or the National Insurance side. Without a pass, the free preview shows the mileage amount for your trips in full, with the rules that apply and the first rows of the breakdown; a Pro pass unlocks every figure, the summary and the CSV. For a year-long record of every trip, the Mileage Log Book uses the same rates.
How to use it
- Choose whose rates apply: the IRS, HMRC, the CRA, the ATO, or your own rate and currency.
- Pick the tax year and what the miles were for (IRS), whether you are an employee or self-employed and the vehicle (HMRC), the year (CRA) or the income year (ATO).
- Add your trips: the one-way distance, whether you drove there and back, and how many times. In a year with two IRS rates, say whether each trip was before or after 1 July.
- Optionally enter what your employer pays a mile or kilometre, and the business miles or kilometres earlier in the year (they count toward the 10,000-mile and 5,000 km bands).
- Read the amount, the breakdown by rate and the rules. Copy the summary or download the CSV — with a pass, or after unlocking this result.
Examples
23 × 72.5 cents = $16.68 and 100 × 76 cents = $76.00: $92.68.
Approved amount 10,000 × 55p + 50 × 25p = £5,512.50; paid £3,015, so Mileage Allowance Relief on £2,497.50.
10,000 × 55p + 1,000 × 25p = £5,750 of allowable vehicle expenses.
5,000 × 73 cents + 1,000 × 67 cents = $4,320 ($4,560 in the territories).
5,000 × 91 cents = $4,550; the 500 km over the limit do not count by this method.
Common uses
- A self-employed driver working out the business mileage deduction for the year.
- An employee checking whether the employer’s mileage allowance is taxable, or how much relief to claim.
- An employer setting a mileage policy that stays within the tax-free rate.
- A contractor billing a client at an agreed rate per mile or kilometre.
United States: the IRS standard mileage rates
- Business: 72.5 cents a mile for January to June 2026 and 76 cents from 1 July 2026; 70 cents in 2025, 67 in 2024, 65.5 in 2023, and 58.5 and 62.5 cents in the two halves of 2022 (IRS rates).
- Medical and moving for the Armed Forces: 20.5 cents for January to June 2026 and 23.5 cents from 1 July; 21 cents in 2025 and 2024, 22 in 2023, 18 and 22 in 2022.
- Charity: 14 cents in every year.
The rate replaces the car’s actual running costs; business parking fees and tolls are deductible besides it, and to use the rate for a car you own you choose it in the first year the car is available for your business (Topic no. 510). Parking fees and tolls count besides the medical and charity rates too (Publication 502, Publication 526). Most employees cannot deduct unreimbursed car expenses: for them the rate is what an employer can reimburse without tax. An allowance above the federal rate is split on Form W-2 — the part up to the rate in box 12 with code L, not taxable, and the excess as wages in box 1 (Publication 463).
United Kingdom: HMRC approved mileage rates
- Cars and vans: 55p a mile for the first 10,000 business miles of the 2026-27 tax year (45p from 2011-12 to 2025-26), then 25p; an employee’s cars and vans count together. Motorcycles 24p, bicycles 20p, passengers 5p a mile for each fellow employee carried (HMRC rates).
- Employees: the rate × business miles is the approved amount. An employer may pay up to it without tax; above it, the excess is taxable pay (rules for tax). Paid less, or nothing, you can claim tax relief on the difference — Mileage Allowance Relief — online or in your Self Assessment return, for the current tax year and the 4 before (claim relief). Journeys between home and your usual workplace do not count.
- National Insurance: payments up to 55p a mile in 2026-27 (45p up to 2025-26) on every business mile of the pay period carry no Class 1 National Insurance — there is no 25p band — and anything above goes through payroll (rules for National Insurance).
- Self-employed: the same 55p and 25p in 2026-27 (45p and 25p up to 2025-26) for cars and goods vehicles and 24p for motorcycles, as simplified expenses instead of the vehicle’s actual costs; parking and other travel can be added. There is no flat rate for bicycles (simplified expenses).
Canada: the CRA allowance rates
For 2026, 73 cents a km for the first 5,000 km driven for work and 67 cents after (72 and 66 cents for 2025), 4 cents more in the Northwest Territories, Nunavut and the Yukon. An allowance based only on kilometres driven for work, at a reasonable rate, and not paid besides a reimbursement for the same use, is generally not taxable for the employee; a flat-rate allowance, or one with no record kept, generally is (CRA).
Australia: the cents per kilometre method
91 cents a km for the 2026-27 income year (determination) and 88 cents for 2025-26 and 2024-25 (determination), for up to 5,000 business kilometres per car in an income year (1 July to 30 June). The rate covers the car’s running costs, so they are not claimed again; you need no receipts, but you must be able to show how you worked out the kilometres. A car here carries less than 1 tonne and fewer than 9 passengers.
Limitations
- Only the years listed are built in; for another year, or another country, use your own rate.
- The page works out amounts from your distances: it does not decide which journeys count as business travel, which depends on your situation and the authority’s rules.
- Kilometres and miles are converted at exactly 1.609344 km to a mile; the totals are rounded to the cent or penny.
- An estimate, not tax advice.
Privacy
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Frequently asked questions
What do I get without a pass?
Without a pass, Mileage Reimbursement Calculator (IRS, HMRC, CRA, ATO Rates) shows the mileage amount for your trips in full, with the rules that apply and the first rows of the breakdown; every other figure is hidden. Until you unlock it, the result can’t be downloaded or copied. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
What is the IRS mileage rate for 2026?
For business, 72.5 cents a mile for January to June 2026 and 76 cents from 1 July 2026, when the IRS raised it. For medical care and Armed Forces moving, 20.5 cents and then 23.5 cents; for charity, 14 cents all year. Miles before 1 July use the first rate.
Is the UK mileage rate 45p or 55p?
From the 2026-27 tax year, 55p a mile for the first 10,000 business miles by car or van, then 25p. It was 45p (and 25p) from 2011-12 to 2025-26. Motorcycles stay at 24p and bicycles at 20p.
My employer pays less than the HMRC rate. What can I claim?
Mileage Allowance Relief on the difference between the approved amount and what you were paid. With 10,050 business miles in 2026-27 paid at 30p, the approved amount is £5,512.50, you were paid £3,015, and you claim relief on £2,497.50 — online, or in your Self Assessment return if you send one (GOV.UK).
Is a mileage allowance above the rate taxable?
Yes, the excess. In the US the part up to the IRS rate goes in box 12 of Form W-2 with code L and the excess is wages in box 1. In the UK the excess over the approved amount is taxable pay, and payments above 55p a mile (on all miles) also carry Class 1 National Insurance through payroll.
How many kilometres can I claim with the ATO cents per kilometre method?
Up to 5,000 business kilometres per car in an income year. If you drive more for work, the extra kilometres do not count by this method; the logbook method has no such limit.