HMRC motorcycle guide
HMRC Motorcycle Mileage Rate 2026-27
For 2026-27, the HMRC approved motorcycle mileage rate is 24p per eligible business mile.
Guide by MileagePilotUpdated May 2, 2026
Short answer
For 2026-27, the HMRC approved motorcycle mileage rate is 24p per eligible business mile.
At a glance
- The motorcycle AMAP rate is not tiered like the car and van rate.
- Use eligible business miles only, not ordinary commuting.
- Compare employer payments with the approved amount before estimating relief.
Motorcycle example
For 1,500 eligible business motorcycle miles, the approved amount is 1,500 x 24p, or GBP 360. Compare that with what the employer paid before checking any relief shortfall.
Official references
Common questions
What is the 2026-27 HMRC motorcycle mileage rate?
The approved motorcycle rate is 24p per eligible business mile.
Continue with tools
Calculate estimated reimbursement, review official rate tables, or download log templates.