Expenses · 2026/27 tax year
Business mileage claim calculator UK 2026/27
Calculate HMRC’s Approved Mileage Allowance Payments rates for cars: 45p per mile for the first 10,000 business miles in the tax year, then 25p per mile.
First 10,000 miles @ 45p, then @ 25p (HMRC MAP cars).
Miles in first tier: 10,000
Miles above tier: 2,000
£5,000
Understanding your results
The forty-five pence first tier exists because cars depreciate and insurers care about business use — it is not a profit mark-up on your time.
Once you pass ten thousand miles in a tax year, each extra mile is still worth claiming at the lower rate — skipping the section above the cap leaves money in HMRC’s pocket.
Electric vehicles currently share the same MAP car rates unless you are using company-car electricity advisory rates — confirm before blending policies.
Passenger payments have their own small rate if you carry colleagues for work; this page focuses on solo car travel only.
If clients reimburse you below MAP, you can often claim the shortfall on Self Assessment; above MAP creates a taxable benefit risk.
Disclaimer: This is a guidance estimate based on the 2026/27 tax year. It is not personal tax advice — consult an accountant or HMRC for your specific circumstances.
About this calculator
These are the rates most employees and sole traders use when claiming business travel in their own car. Motorcycles and vans have different rates on GOV.UK.
Commuting from home to a permanent workplace is usually not business mileage. Ad-hoc site visits and client meetings typically are.
If your employer pays above MAP, the excess can be taxable as a benefit; below MAP you may claim the shortfall on Self Assessment.