Revenue civil service guide
Revenue Mileage Rates 2027 (Irish Civil Service Rates)
Revenue has not published a separate 2027 table: the civil service rates in force since 1 September 2022 govern 2027 driving, so a car up to 1,200cc pays 41.80 cent per kilometre for the first 1,500 km, then 72.64 cent for the next 4,000 km, 31.78 cent up to 25,000 km and 20.56 cent after that.
This is Revenue's civil service motor travel table for 2027, the schedule Irish employers use as the tax-free ceiling for business kilometres. The table has two dimensions: the engine column decides the rate, and the business kilometres accumulated across the calendar year decide which of the four bands applies.
At a glance
Country: Ireland
Tax year: 2027
Scenarios covered: 11
Primary rates
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 1,201-1,500cc: 43.4 cents per kilometre -> 79.18 cents per kilometre -> 31.79 cents per kilometre -> 23.85 cents per kilometre
Car 1,501cc and over: 51.82 cents per kilometre -> 90.63 cents per kilometre -> 39.22 cents per kilometre -> 25.87 cents per kilometre
Official sources
2027 Revenue civil service rates
Cars: rate per kilometre by engine capacity
Up to 1,500 km (Band 1)
- Car up to 1,200cc
- 41.8 cents per kilometre
- Car 1,201-1,500cc
- 43.4 cents per kilometre
- Car 1,501cc and over
- 51.82 cents per kilometre
1,501-5,500 km (Band 2)
- Car up to 1,200cc
- 72.64 cents per kilometre
- Car 1,201-1,500cc
- 79.18 cents per kilometre
- Car 1,501cc and over
- 90.63 cents per kilometre
5,501-25,000 km (Band 3)
- Car up to 1,200cc
- 31.78 cents per kilometre
- Car 1,201-1,500cc
- 31.79 cents per kilometre
- Car 1,501cc and over
- 39.22 cents per kilometre
25,001 km and over (Band 4)
- Car up to 1,200cc
- 20.56 cents per kilometre
- Car 1,201-1,500cc
- 23.85 cents per kilometre
- Car 1,501cc and over
- 25.87 cents per kilometre
| 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.
Reduced rates per kilometre
| 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.
Motorcycles: rate per kilometre by engine capacity
Up to 6,437 km
- Motorcycle up to 150cc
- 14.48 cents per kilometre
- Motorcycle 151-250cc
- 20.1 cents per kilometre
- Motorcycle 251-600cc
- 23.72 cents per kilometre
- Motorcycle 601cc and over
- 28.59 cents per kilometre
6,438 km and over
- Motorcycle up to 150cc
- 9.37 cents per kilometre
- Motorcycle 151-250cc
- 13.31 cents per kilometre
- Motorcycle 251-600cc
- 15.29 cents per kilometre
- Motorcycle 601cc and over
- 17.6 cents per kilometre
| 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
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)
Claim and record deadlines by tax year
Revenue has not published a new table since 1 September 2022, so every year from 2022 to 2027 is priced at the same four bands. What changes with the year is how long a claim stays open and how long the records behind it have to be kept.
| Tax year | Claim it by | Keep records until |
|---|---|---|
| 2027 | 31 December 2031 | 31 December 2033 |
| 2026 | 31 December 2030 | 31 December 2032 |
| 2025 | 31 December 2029 | 31 December 2031 |
| 2024 | 31 December 2028 | 31 December 2030 |
| 2023 | 31 December 2027 | 31 December 2029 |
| 2022 | 31 December 2026 | 31 December 2028 |
Each tax year links to the calculator for a claim in that year.
2022 is the one year two tables priced: 1 April 2017, then 1 September 2022. Kilometres driven before the change still count towards the same bands.
A repayment claim cannot be made more than four years after the end of the tax year it relates to, and the records behind a repayment have to be kept for six years. Sources: Revenue: claiming employment expenses and Revenue: records to be kept.
Year-over-year comparison
Car up to 1,200cc
No rate change versus the previous year.
Car 1,201-1,500cc
No rate change versus the previous year.
Car 1,501cc and over
No rate change versus the previous year.
Motorcycle up to 150cc
No rate change versus the previous year.
Motorcycle 151-250cc
No rate change versus the previous year.
Motorcycle 251-600cc
No rate change versus the previous year.
Motorcycle 601cc and over
No rate change versus the previous year.
Bicycle
No rate change versus the previous year.
Car up to 1,200cc, reduced rate
No rate change versus the previous year.
Car 1,201-1,500cc, reduced rate
No rate change versus the previous year.
Car 1,501cc and over, reduced rate
No rate change versus the previous year.
Use this rate for your next step
- Find the engine column first. A fully electric car uses the Car 1,201-1,500cc column. A hybrid claims the band matching its petrol or diesel engine's capacity.
- Add up the calendar year's business kilometres: the bands are cumulative, and each rate prices only the kilometres inside its band.
- Use the calculator when a claim crosses a band boundary, and the reduced rates for a journey connected with the job but not solely related to it.
Practical notes
These figures have applied since 1 September 2022, and Revenue has not replaced them since.
Revenue states that an employer may repay at these rates, at any schedule no higher than them, or at the actual vouched cost of the travel, and that no further relief is due where the employer already paid at the civil service rates. Keep the records behind a 2027 repayment until 31 December 2033.
Rate guide FAQ
What does the 2027 rate cover on this page?
This page covers the Car up to 1,200cc, Car 1,201-1,500cc, Car 1,501cc and over, Motorcycle up to 150cc, Motorcycle 151-250cc, Motorcycle 251-600cc, Motorcycle 601cc and over, Bicycle, Car up to 1,200cc, reduced rate, Car 1,201-1,500cc, reduced rate, Car 1,501cc and over, reduced rate for Ireland, based on the Revenue source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2027 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2027 compare with 2026?
Use the previous year comparison section on this page to see whether the rate changed from 2026 and whether the tier structure stayed the same.
Can I still claim for 2027 travel?
Travel your employer did not reimburse, or repaid below the civil service rates, can be claimed through myAccount until 31 December 2031. A repayment claim cannot be made more than four years after the end of the tax year it relates to (Revenue, Tax and Duty Manual Part 05-02-20).
How do the four Irish distance bands work?
They are cumulative: Band 1 prices the first 1,500 km of business travel in the calendar 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 priced across Bands 1, 2 and 3 rather than at a single rate.
Which column does a fully electric or hybrid car use?
A fully electric car claims the Car 1,201-1,500cc column, because Revenue directs fully electric journeys to the rates for engine capacity 1,201cc to 1,500cc. A hybrid claims the band matching its petrol or diesel engine's capacity.
When do the reduced rates apply?
The 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.
Do motorcycles and bicycles use the same bands?
No. Motorcycles have two distance bands of their own, up to 6,437 km and 6,438 km and over, against four engine capacities, and bicycles pay 8 cents per kilometre, flat.