If you use your own car or van for business journeys, HMRC lets you claim a flat amount per mile tax-free under the Approved Mileage Allowance Payments (AMAP) scheme. For 2026/27 the rate is 55p per mile for the first 10,000 business miles and 25p per mile after that. The calculator above multiplies your business miles by the right rate so you can see your claim instantly.
The car and van rate rose from 45p to 55p on 6 April 2026, the first increase since 2011. Motorcycles are 24p and bicycles 20p per mile.
How much can I claim per mile in 2026/27?
The AMAP rate depends on the vehicle and, for cars and vans, on how many business miles you have already done that year, as published by HMRC.
| Vehicle | First 10,000 business miles | Over 10,000 miles |
|---|---|---|
| Cars and vans | 55p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |
How does the rise from 45p to 55p work?
From 6 April 2026 the first-10,000-mile rate for cars and vans increased from 45p to 55p per mile, the first change in over a decade. The 25p rate above 10,000 miles is unchanged. Read more in our guide to the mileage rate rising to 55p.
How much can I claim for 12,000 business miles?
For 12,000 business miles in a car, you claim 55p for the first 10,000 miles (£5,500) and 25p for the next 2,000 miles (£500), a total tax-free claim of £6,000. If your employer pays you less than these rates, you can claim the difference as Mileage Allowance Relief through your tax return.
Can the self-employed claim mileage?
Yes. If you are self-employed you can use the same flat AMAP rates as simplified expenses, instead of working out the actual running costs of your vehicle. Our guides to mileage for the self-employed and company car versus mileage explain which approach works best. For tailored advice, see our tax advisory service.
Related guides and calculators
- The mileage allowance rising to 55p for 2026/27
- Mileage allowance for the self-employed
- Company car versus mileage
- Self-employed tax calculator
Frequently asked questions
What is the HMRC mileage rate for 2026/27?
For 2026/27 the approved mileage rate for cars and vans is 55p per mile for the first 10,000 business miles and 25p per mile after that. Motorcycles are 24p and bicycles 20p per mile.
When did the mileage rate change to 55p?
The first-10,000-mile rate for cars and vans rose from 45p to 55p on 6 April 2026, the first increase since 2011. The 25p rate for miles above 10,000 stayed the same.
How many miles can I claim at 55p?
You can claim 55p per mile for the first 10,000 business miles in a tax year. Every business mile after 10,000 is claimed at 25p per mile for cars and vans.
Can I claim mileage if my employer pays less than 55p?
Yes. If your employer reimburses you below the approved rates, you can claim the difference as Mileage Allowance Relief through your Self Assessment or a P87 claim, reducing your tax bill.
Can the self-employed claim the 55p mileage rate?
Yes. Self-employed people can use the flat AMAP rates as simplified expenses instead of working out the actual running costs of their vehicle. You must use the same method for a vehicle for as long as you own it.