Mileage Allowance Calculator

Irish Civil Service mileage rates: Up to 1200cc — 41c/km (first 6,437 km), 25c/km thereafter. 1201-1500cc — 49c/30c. 1501-2000cc — 55c/35c. Over 2000cc — 65c/40c. Motorcycles: 24c/km. Bicycles: 8c/km.

If your employer pays less than the Civil Service rates, claim tax relief on the difference through Revenue Payroll, Form 12 (PAYE), or Form 11 (self-employed). The relief is at your marginal tax rate (20% or 40%).

Revenue advisory fuel rates for company cars: Petrol ≤1200cc ~12c/km, 1201-1500cc ~14c/km, 1501-2000cc ~17c/km, >2000cc ~25c/km. Diesel: slightly lower. Electric: ~9c/km flat rate.

Yes. Self-employed individuals in Ireland can claim mileage expenses at Civil Service rates. Alternatively, you can claim actual vehicle expenses (fuel, insurance, tax, maintenance, depreciation) apportioned for business use.

Revenue requires a mileage logbook showing: date, journey start/end, business purpose, kilometres travelled, and vehicle details. Electronic logs (apps, spreadsheets) are accepted. Keep records for 6 years.

Employer mileage payments up to Civil Service rates are tax-free. Payments above these rates are treated as taxable BIK (Benefit in Kind). If your employer pays less, you can claim tax relief on the shortfall.

Revenue allows 8c per kilometre for business cycling. You can claim tax relief if your employer pays less. Cycling to work does not qualify — only business travel (e.g. cycling between client sites) is eligible.

Payments up to the Civil Service rates are tax-free and not reported. Any excess over these rates is taxable as BIK and must be reported to Revenue through your employer's payroll or your annual tax return.

No. Ordinary commuting between home and your permanent workplace is not allowable. Only business travel — journeys undertaken in the course of your employment — qualifies for mileage allowance.

The threshold is 6,437 km (approximately 4,000 miles) per year. Below this, the higher first-band rate applies. Above this, the lower second-band rate applies for all additional kilometres.

Electric cars use the same Civil Service mileage rates as petrol/diesel cars. For company car drivers, Revenue publishes a separate advisory fuel rate for electric vehicles (approximately 9c/km).

Motorcycles have a flat rate of 24c/km with no threshold, while cars have higher initial rates (41c-65c/km) but drop after 6,437 km. For low annual mileage, cars are better. For high mileage, motorcycles are simpler and predictable.