Updated November 2026
HMRC mileage rates for 2025/26 and earlier years
For business miles driven before 6 April 2026, the HMRC approved rate for cars and vans is 45p a mile for the first 10,000 miles in the tax year, then 25p. That rate applied from 2011 until 5 April 2026, so it covers every year you can still back-claim.
Approved mileage rates 2025/26
| Vehicle | First 10,000 business miles | Over 10,000 miles |
|---|---|---|
| Cars and vans | 45p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |
| Each passenger on the same business trip | 5p | 5p |
Source: GOV.UK travel — mileage and fuel rates and allowances, which lists these as the approved mileage rates "from tax year 2011 to 2026". The same figures apply to 2024/25, 2023/24 and 2022/23.
Which rate applies to a trip in 2025 or 2026?
HMRC rates follow the tax year (6 April to 5 April), not the calendar year:
| Trip date | Tax year | Car or van rate |
|---|---|---|
| 1 January 2025 – 5 April 2025 | 2024/25 | 45p then 25p |
| 6 April 2025 – 5 April 2026 | 2025/26 | 45p then 25p |
| From 6 April 2026 | 2026/27 | 55p then 25p — see 2026/27 rates |
The 10,000-mile threshold resets each tax year, so miles from 2025/26 don't count towards the threshold in 2026/27.
What a back-claim at 45p is worth
If your employer paid nothing for business miles in your own car, the full approved amount is what you claim relief on. Relief is given at your tax rate, so the money you get back is a fraction of the claim:
| Business miles in the year | Approved amount at 45p/25p | Relief at 20% | Relief at 40% |
|---|---|---|---|
| 2,000 | £900.00 | £180.00 | £360.00 |
| 5,000 | £2,250.00 | £450.00 | £900.00 |
| 10,000 | £4,500.00 | £900.00 | £1,800.00 |
| 12,000 | £5,000.00 | £1,000.00 | £2,000.00 |
If your employer paid you something per mile, subtract it first — the claim is only on the shortfall (mileage allowance relief). GOV.UK also notes that relief can't be more than the tax you actually paid in that year.
Which years can I still claim?
You can claim for the current tax year and the four before it. In 2026/27 that means:
- 2025/26 — 45p then 25p
- 2024/25 — 45p then 25p
- 2023/24 — 45p then 25p
- 2022/23 — 45p then 25p
- 2026/27 (current year) — 55p then 25p
Work each year out separately and claim it as its own year. Employees who don't file Self Assessment use HMRC's online claim or the P87; HMRC asks for mileage logs showing the reason for each journey and its start and end postcodes. If you never kept a log for an earlier year, HMRC expects records rather than an estimate, so that year may be hard to evidence — check with HMRC or an accountant before you claim.
Claiming for trips since 6 April 2026
For the current year, this calculator uses the 2026/27 rate of 55p. For earlier years, use the 45p table above.
Work out your mileage claim
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Uses the HMRC approved mileage allowance payment (AMAP) rates for 2026/27: 55p per mile for the first 10,000 business miles, then 25p.
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