HMRC Mileage Rates 2026-27 for Personal Car
For 2026-27, the HMRC AMAP rate for a personal car is 45p per mile for the first 10,000 business miles and 25p per mile after that.
Short answer
For a personal car in the 2026-27 tax year, the HMRC approved mileage rate is 45p per business mile for the first 10,000 miles and 25p per business mile after that. These are AMAP rates for using your own car, not advisory fuel rates for a company car.
At a glance
- Use 45p per mile until the employee reaches 10,000 business miles in the tax year.
- Use 25p per mile for business miles above the 10,000-mile threshold.
- If the employer pays less than the approved amount, the shortfall can feed into mileage allowance relief.
Personal car rate example
If an employee drives 12,000 eligible business miles in their own car during 2026-27, the approved amount is 10,000 miles at 45p plus 2,000 miles at 25p. That gives an approved amount of GBP 5,000 before comparing it with what the employer already paid.
The important step is keeping personal car AMAP separate from motorcycle, bicycle, passenger payment, and company-car fuel workflows. They answer different reimbursement questions.
When relief becomes relevant
Mileage allowance relief starts with the gap between HMRC's approved amount and the employer's reimbursement. If the employer paid the full approved amount, there is no shortfall. If the employer paid less, the tax relief estimate depends on the employee's tax band.
- Track business miles by tax year, not calendar year.
- Record employer reimbursement per mile or total reimbursement by period.
- Use the relief calculator when the employer rate is below 45p or 25p.
Official references
Rate table for cars, motorcycles, bicycles, and threshold treatment.
Use this after comparing employer reimbursement with the approved amount.
Official HMRC employer guidance for mileage and fuel rate tables.
Common questions
Is the 2026 personal car mileage rate 45p or 25p?
It is both, depending on mileage. The 45p rate applies to the first 10,000 eligible business miles in the tax year, then 25p applies after that.
Are HMRC personal car rates the same as advisory fuel rates?
No. AMAP rates apply when an employee uses their own vehicle. Advisory fuel rates are for company-car fuel reimbursement.
Continue with tools
Move from policy guidance into the calculator, rate page, or template that fits the same workflow.