HMRC mileage rates · Mileage allowance · 2026/27
HMRC mileage calculator 2026/27 – own car or company EV
Calculate qualifying business mileage using the correct HMRC framework: 55p/25p for your own car or van, or 7p home / 15p public for a fully electric company car.
HMRC mileage calculator
Which vehicle are you claiming for?
Choose the ownership first. That determines which HMRC mileage system applies.
1. Enter your business mileage
Use qualifying business miles in tax year 2026/27. Ordinary commuting to a permanent workplace normally does not count.
2. HMRC own-car rules
55p/mile for the first 10,000 qualifying business miles, then 25p/mile. The same rates apply to an employee-owned electric or hybrid car.
1. Enter company EV business mileage
HMRC allows home and public charging to be apportioned on a fair and reasonable basis when a company EV is charged in both places.
2. Current Advisory Electric Rates
7p/mile home charging and 15p/mile public charging. HMRC lists these rates for 1 June–31 August 2026 and has published the same rates from 1 September 2026.
Rates checked 28 August 2026.
Quick answer · 2026/27
Electric car mileage rate: ownership changes the answer
If you use your own car or van for qualifying business travel, including an electric car, the 2026/27 HMRC approved rates are 55p per mile for the first 10,000 business miles and 25p after 10,000. If you drive a fully electric company car, HMRC's Advisory Electric Rates are 7p/mile for home charging and 15p/mile for public charging.
HMRC mileage rates for 2026/27: 55p then 25p
For an employee using their own car or van for qualifying business travel, HMRC's Approved Mileage Allowance Payment rate for tax year 2026/27 is 55p per mile for the first 10,000 business miles and 25p per mile after 10,000. Electric and hybrid cars are included in the same car-and-van category.
| 2026/27 business mileage | HMRC approved rate |
|---|---|
| First 10,000 miles | 55p/mile |
| Above 10,000 miles | 25p/mile |
| Qualifying passenger payment | 5p/mile per passenger |
The 10,000-mile threshold follows qualifying business mileage for the tax year. Changing from one car to another does not normally restart the band because HMRC combines mileage for vehicles of the same kind.
Electric car mileage rate: own EV vs company EV
There is no single HMRC electric-car mileage rate. The correct rate depends on who owns the vehicle.
| Vehicle | HMRC framework | 2026/27 rate |
|---|---|---|
| Your own electric car | Approved Mileage Allowance Payments (AMAP) | 55p first 10,000 miles, then 25p |
| Fully electric company car · home charging | Advisory Electric Rate | 7p/mile |
| Fully electric company car · public charging | Advisory Electric Rate | 15p/mile |
For a company EV charged at both home and public locations, HMRC says mileage can be apportioned based on how much charging happens at each location, provided the method is fair and reasonable.
What changed in the HMRC mileage rates for 2026/27?
The first car-and-van rate increased from 45p to 55p per mile from 6 April 2026. The rate for business mileage above 10,000 miles remains 25p. This makes the 2026/27 mileage allowance materially higher for employees who use their own car for business travel.
| Car or van mileage | 2025/26 | 2026/27 |
|---|---|---|
| First 10,000 business miles | 45p/mile | 55p/mile |
| Above 10,000 business miles | 25p/mile | 25p/mile |
| Qualifying passenger payment | 5p/mile | 5p/mile |
Example: 12,000 business miles
10,000 miles × £0.55 = £5,500
2,000 miles × £0.25 = £500
Total approved amount = £6,000
What if your employer pays less?
If your employer's qualifying mileage payments are lower than the HMRC approved amount, you may be able to claim Mileage Allowance Relief on the unused balance. The calculator shows that unused balance as the potential relief basis.
It is important not to confuse the relief basis with the amount of money you receive. Your actual tax saving depends on your tax position. See the Mileage Allowance Relief guide for the detailed explanation.
What if your employer pays more than the approved amount?
The calculator also shows the amount by which a flat employer mileage payment would exceed the HMRC approved amount. Amounts above the approved limit can have tax and reporting consequences. Employer payroll treatment can depend on the facts, so use HMRC guidance or payroll advice for the actual reporting.
Which miles should go into the calculator?
The hard part is usually not multiplying miles by a rate — it is deciding which miles are actually qualifying business travel.
HMRC asks employees claiming tax relief for mileage logs that include the reason for each journey and the start and end postcodes. That makes a continuously maintained mileage log much more useful than rebuilding the year from calendar entries later.
Tesla + mileage log
Collect the miles before you calculate the claim.
DriveQuery is being built to collect available journey data continuously through the Tesla connection, suggest Business, Commute or Private categories and leave uncertain journeys for review.
Frequently asked questions
What is the HMRC mileage rate for 2026/27?
For an employee using their own car or van, HMRC approves 55p per qualifying business mile for the first 10,000 miles and 25p per mile after that.
What is the HMRC mileage rate for an electric car?
If the electric car is yours, the normal 55p/25p car-and-van rates apply. If it is a fully electric company car, HMRC uses Advisory Electric Rates: currently 7p/mile for home charging and 15p/mile for public charging.
Can I claim 55p per mile for a company Tesla?
No. The 55p/25p AMAP rates apply to qualifying business travel in an employee-owned car or van. A company Tesla follows the company-car reimbursement framework.
What are the 2026 Advisory Electric Rates?
HMRC lists 7p per mile for home charging and 15p per mile for public charging for fully electric company cars from 1 June 2026, with the same rates published from 1 September 2026.
Does commuting to my normal office count?
Normally no. Travel between home and a permanent workplace is ordinary commuting and is normally private travel for HMRC mileage purposes.
Is the Mileage Allowance Relief basis the tax refund?
No. It is the qualifying shortfall on which relief may be available. The actual tax reduction depends on your tax position.
Official sources
- HMRC – Mileage Allowance Payments 2026/27
- HMRC – Tax relief for vehicles used for work
- HMRC – Business travel mileage: rules for tax
- HMRC – Advisory fuel and electric rates for company cars
Calculate the allowance. Let DriveQuery collect the journeys.
DriveQuery is being built to turn Tesla trip history into a continuously maintained business-mileage record, so mileage claims become a review task instead of a reconstruction task.