Mileage Allowance Calculator (HMRC)
Calculate HMRC approved mileage allowance payments for car, motorcycle or bicycle. 45p/25p per mile rates.
Last updated: April 2026 · Source: HMRC - Travel Mileage and Fuel Rates
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
How It Works
Approved Mileage Allowance Payments cover four vehicle categories, each with a fixed per-mile rate set by HMRC. Cars and vans receive 45p per mile up to 10,000 miles and 25p thereafter. Motorcycles are paid at a flat 24p per mile regardless of distance. Bicycles attract 20p per mile with no tiered threshold. These rates apply for the entire 2025/26 tax year.
Passenger payments add a further 5p per mile for each fellow employee carried on a qualifying business journey. This passenger supplement applies to car and van journeys only and is received tax-free by the driver. The passenger does not need to claim separately provided they travel in the same vehicle on the same qualifying trip.
Self-employed individuals cannot use AMAP rates for tax deductions. Instead, they must choose between claiming actual vehicle running costs (fuel, insurance, repairs, depreciation) with appropriate business-use proportion, or using HMRC's simplified flat-rate mileage expenses. Once a method is chosen for a particular vehicle, it must be used for the vehicle's lifetime in the business.
Mixed vehicle mileage allowance for a tax year
- Car journeys: 8,500 business miles at 45p = £3,825
- Passenger supplement: colleague carried for 3,200 of those miles at 5p = £160
- Motorcycle journeys: 1,200 miles at 24p = £288
- Bicycle journeys: 400 miles at 20p = £80
- Total tax-free mileage allowance: £3,825 + £160 + £288 + £80 = £4,353
Frequently Asked Questions
- What does the Mileage Allowance Calculator (HMRC) do?
- Calculate HMRC approved mileage allowance payments for car, motorcycle or bicycle. 45p/25p per mile rates. All calculations are performed in your browser using official UK rates and thresholds.
- Is this calculator based on 2025/26 rates?
- Yes. This calculator uses the current 2025/26 UK tax year rates for income tax, National Insurance and other deductions, effective from 6 April 2025.
- Does this include pension contributions?
- This calculator can factor in workplace pension contributions. Under auto-enrolment, the minimum is 8% total (5% employee + 3% employer) of qualifying earnings.