HMRC mileage rates 2026-27
Quick answer
For 2026-27, HMRC approved mileage rates are 55p per mile for the first 10,000 business miles in a car, 25p per mile thereafter. Motorcycles: 24p per mile. Bicycles: 20p per mile. These rates have been unchanged since 2011 (cars) and 2002 (motorcycles/bicycles).1
Current rates (2026-27)
| Vehicle | First 10,000 miles | Over 10,000 miles |
|---|---|---|
| Cars and vans | 55p | 25p |
| Motorcycles | 24p | 24p |
| Bicycles | 20p | 20p |
How rates are set
HMRC reviews AMAP rates periodically based on AA and RAC running cost data. Rates are designed to cover fuel, insurance, servicing, tyres, depreciation and VED. The last change was April 2011 when car rates increased from 40p/25p to 45p/25p. They were increased again to 55p/25p in 2023.1
Historic rates
- 2011-2023: 45p (first 10k), 25p thereafter
- 2002-2011: 40p (first 10k), 25p thereafter
- 2023-present: 55p (first 10k), 25p thereafter
Sources
- HMRC (2026). Approved mileage rates. gov.uk (accessed 10 July 2026)