--- title: "HMRC Mileage Calculator 2026/27 – EV Rates | DriveQuery" description: "Calculate HMRC mileage for 2026/27. Own car: 55p then 25p. Company EV: 7p home, 15p public. Compare employer payments and mileage relief." canonical: "https://drivequery.com/en/mileage-allowance-calculator/" language: "en-GB" content_signal: "search=yes, ai-input=yes, ai-train=yes, use=full" last_modified: "2026-08-30" ai_priority: "tier-1" primary_intent: "commercial-hmrc-mileage-calculator" commercial_stage: "consideration" query_targets: "HMRC mileage calculator; HMRC mileage claim calculator; mileage calculator; electric car mileage rate; HMRC electric car mileage rate; HMRC mileage rates 2026; mileage allowance calculator; company electric car mileage rate" image: "https://drivequery.com/assets/trip-journal.webp" publisher: "DriveQuery" --- [Home](https://drivequery.com/en/) / [Guides](https://drivequery.com/en/guides/) / HMRC Mileage Calculator 2026/27 HMRC mileage calculator · Electric car mileage rate · 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**. ## Quick answer: what is the HMRC electric car mileage rate in 2026/27? There is **no single HMRC electric-car mileage rate**. The correct rate depends on who owns the car. - **Your own car or van, including an EV:** 55p per qualifying business mile for the first 10,000 business miles in tax year 2026/27, then 25p per mile. - **Fully electric company car:** HMRC Advisory Electric Rates are 7p/mile for home charging and 15p/mile for public charging. HMRC lists these rates for 1 June–31 August 2026 and has published the same 7p/15p rates from 1 September 2026. Do not use the 55p own-car rate for a company EV. The two systems serve different purposes. ## Questions this page answers - What is the HMRC mileage rate for 2026/27? - What is the HMRC mileage rate for an electric car? - Can I claim 55p per mile for a company Tesla? - How much mileage allowance can I claim for my own car? - What are the company EV Advisory Electric Rates? ## Use the calculator Choose the vehicle ownership first. ### My own car or van For qualifying business mileage in an employee-owned car or van: - First 10,000 business miles: **55p/mile** - Business miles above 10,000: **25p/mile** - Qualifying passenger payment: **5p per passenger per business mile** The interactive calculator also compares the HMRC approved amount with the mileage rate paid by your employer and estimates the **potential Mileage Allowance Relief basis** if the employer pays less. The relief basis is not the same as the cash tax refund; the actual tax reduction depends on the user's tax position. ### Company electric car For a fully electric company car, HMRC's current Advisory Electric Rates are: - Home charging: **7p/mile** - Public charging: **15p/mile** If the company EV is charged at both home and public locations, HMRC says business mileage can be apportioned based on how much charging happens at each place, provided the method is fair and reasonable. The interactive calculator lets the user enter business miles and the estimated public-charging share, then calculates the corresponding HMRC advisory amount. ## Own EV vs company EV | Vehicle | HMRC framework | 2026/27 headline rate | | --- | --- | --- | | Your own electric car | Approved Mileage Allowance Payments (AMAP) | **55p first 10,000 business 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** | Electric and hybrid cars owned by the employee are included in HMRC's normal car-and-van AMAP category. The first-band rate increased from 45p to 55p from 6 April 2026; the rate above 10,000 miles remains 25p. ## Example: 12,000 business miles in your own car 10,000 miles × £0.55 = **£5,500** 2,000 miles × £0.25 = **£500** **HMRC approved amount = £6,000** ## What if your employer pays less? If qualifying mileage payments from the employer are lower than the HMRC approved amount for an employee-owned car, Mileage Allowance Relief may be available on the qualifying shortfall. The shortfall is the relief basis, not the cash refund itself. [Read the Mileage Allowance Relief guide](https://drivequery.com/en/mileage-allowance-relief/). ## Which miles count? The difficult part is usually not multiplying miles by a rate. It is deciding which journeys are qualifying business travel. - Home → permanent office: normally **ordinary commuting / private** - Office → client: potentially **business travel** - Home → temporary workplace: potentially **business travel**, depending on HMRC workplace rules A continuously maintained mileage log is therefore more useful than reconstructing the year from memory. ## Tesla + mileage log DriveQuery is being built to collect available Tesla journey data continuously, suggest Business, Commute or Private categories and leave uncertain journeys for review. [Explore the Tesla mileage log](https://drivequery.com/en/tesla-mileage-log/). ## 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. ## Official sources - [HMRC — Travel mileage rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances) - [HMRC — Mileage Allowance Payments 2026/27](https://www.gov.uk/guidance/mileage-allowance-payments-480-appendix-3) - [HMRC — Advisory fuel and electric rates](https://www.gov.uk/guidance/advisory-fuel-rates) - [HMRC — Business travel mileage: rules for tax](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax) This calculator provides a general estimate, not tax or payroll advice. Check current HMRC guidance for your own circumstances before making a claim or payment.