Ireland Mileage ToolsRevenue's civil service motor travel rates, the four cumulative distance bands behind them, and a calculator that prices a year's kilometres across the bands.
41.8 cents per kilometre
for the first 1,500 kilometres, then 72.64 cents per kilometre
Source: Revenue civil service motor travel rates (from 1 September 2022)
Revenue's civil service table in force for 2027, by vehicle. The four distance bands are cumulative: each rate prices only the kilometres that fall inside its band.
Up to 1,500 km (Band 1)
1,501-5,500 km (Band 2)
5,501-25,000 km (Band 3)
25,001 km and over (Band 4)
| Distance band | Car up to 1,200cc | Car 1,201-1,500cc | Car 1,501cc and over |
|---|---|---|---|
| Up to 1,500 km (Band 1) | 41.8 cents per kilometre | 43.4 cents per kilometre | 51.82 cents per kilometre |
| 1,501-5,500 km (Band 2) | 72.64 cents per kilometre | 79.18 cents per kilometre | 90.63 cents per kilometre |
| 5,501-25,000 km (Band 3) | 31.78 cents per kilometre | 31.79 cents per kilometre | 39.22 cents per kilometre |
| 25,001 km and over (Band 4) | 20.56 cents per kilometre | 23.85 cents per kilometre | 25.87 cents per kilometre |
The bands are cumulative: each rate prices only the kilometres inside its band. A 6,000 km year is priced in three of them: 1,500 km at the Band 1 rate, the next 4,000 km at Band 2, and the remaining 500 km at Band 3.
A fully electric car claims the Car 1,201-1,500cc column: Revenue directs journeys made in fully electric vehicles to the rates for engine capacity 1,201cc to 1,500cc. A hybrid claims the band matching its petrol or diesel engine's capacity.
| Engine capacity | Reduced rate per kilometre |
|---|---|
| Car up to 1,200cc | 21.23 cents per kilometre |
| Car 1,201-1,500cc | 23.8 cents per kilometre |
| Car 1,501cc and over | 25.96 cents per kilometre |
Reduced rates apply to journeys connected with the job but not solely related to those duties. Revenue names attendance at confirmed promotion competitions, and at approved courses of education or conferences.
Up to 6,437 km
6,438 km and over
| Distance travelled | Motorcycle up to 150cc | Motorcycle 151-250cc | Motorcycle 251-600cc | Motorcycle 601cc and over |
|---|---|---|---|---|
| Up to 6,437 km | 14.48 cents per kilometre | 20.1 cents per kilometre | 23.72 cents per kilometre | 28.59 cents per kilometre |
| 6,438 km and over | 9.37 cents per kilometre | 13.31 cents per kilometre | 15.29 cents per kilometre | 17.6 cents per kilometre |
Motorcycle rates have not changed since 5 March 2009, and they are banded by the distance travelled in the year rather than by the car bands above.
Bicycles pay 8 cents per kilometre, flat, with no engine or distance bands.
Rates since 1 September 2022. Source: Revenue civil service motor travel rates (from 1 September 2022)
The table by calendar year. The 2022 revision took effect on 1 September 2022, so that year has two tables. Every year from 2023 to 2027 pays the same figures, because Revenue has not replaced the table.
Car up to 1,200cc · 41.8 cents per kilometre -> 72.64 cents per kilometre -> 31.78 cents per kilometre -> 20.56 cents per kilometre
Car up to 1,200cc · 41.8 cents per kilometre -> 72.64 cents per kilometre -> 31.78 cents per kilometre -> 20.56 cents per kilometre
Car up to 1,200cc · 37.95 cents per kilometre -> 70 cents per kilometre -> 27.55 cents per kilometre -> 21.36 cents per kilometre
The same table answers a reimbursement question, a tax question and a records question, and which one you have decides the paperwork.
Paid at or below the civil service rate, on kilometres actually driven for business, the reimbursement is not taxed. An employer that pays more has to treat the excess as pay.
Revenue mileage rates 2027Enter the year's business kilometres and the vehicle, and the calculator applies every cumulative band your distance reaches, the reduced rates, and the column a fully electric car uses.
Irish mileage calculatorTravel from January to August 2022 is claimed at the table Revenue replaced on 1 September 2022, and both halves of that year count towards the same cumulative bands.
Revenue mileage rates 2022 (Jan-Aug)The band a claim lands in turns on the kilometres accumulated across the year, so the record has to carry every business trip rather than a monthly total.
Mileage log templatesThe rate is decided by the business kilometres accumulated across the calendar year, so the record has to show where the year's total came from: the trip entries, and the engine capacity the claim is priced at.
How long to keep it
Revenue requires the records behind a reimbursement to be kept for six years after the end of the tax year they refer to, and an employee claim through myAccount reaches back four years, so keep the log for the longer of the two.
The six-year retention rule for the records behind travel and subsistence repayments.
Source: Revenue: records to be kept
Revenue's civil service table pays a car up to 1,200cc 41.8 cents per kilometre for the first 1,500 kilometres, then 72.64 cents per kilometre. Motorcycles pay 14.48 cents per kilometre for the first 6,437 km and bicycles 8 cents per kilometre, with no engine column, and the car table has not changed since 1 September 2022.
They are cumulative. Band 1 prices the first 1,500 km of business travel in the year, Band 2 the next 4,000 km, Band 3 the kilometres up to 25,000 and Band 4 everything after that. A 6,000 km year is therefore priced across Bands 1, 2 and 3 rather than at a single rate.
A fully electric car uses the Car 1,201-1,500cc column: Revenue directs journeys made in fully electric vehicles to the rates for engine capacity 1,201cc to 1,500cc. A hybrid claims the band matching its petrol or diesel engine's capacity. A 1.6-litre hybrid therefore claims the Car 1,501cc and over column.
Reduced rates cover journeys connected with the job but not solely related to those duties. Revenue's examples are attendance at confirmed promotion competitions and at approved courses of education or conferences, and the figures themselves are lower than the standard table for the same engine column.
Yes. The schedule is a tax-free ceiling, not a minimum: an employer can repay at these rates, at a lower schedule, or at the vouched actual cost of the travel. Where it repays less or nothing, the employee can claim the business share of the car's running costs on Revenue's Car expenses and capital allowances claim form; Revenue states there is no further relief where the employer already paid at the civil service rates.
The current table took effect on 1 September 2022 and Revenue has not replaced it since. Travel from 1 January to 31 August 2022 is claimed at the earlier table, which paid 37.95 cents per kilometre in Band 1 for a car up to 1,200cc, and those kilometres still count towards the same cumulative bands.
No. Revenue treats travel between home and the normal place of work as private travel, so it cannot be reimbursed tax free. Business travel starts with a trip to a temporary work location, a client or another site.
The motor travel table, the electric-car mapping, the motorcycle and bicycle rates, and the historic tables.
What an employer may repay tax free, and the employee's route to a deduction where less is repaid.
The September 2022 revision, its effective date, the three-year fix, and the hybrid rule.
Every Revenue page on the site: the rates in force, the calculators that price them, and the templates that support a claim.