TAX AND EXPENSES

Revenue mileage rates in Ireland (2026): the civil service rates explained

If you use your own car for work, the civil service motor travel rates set the most your employer can pay you per kilometre without it being taxed. Here are the current rates, how the distance bands actually work, and a calculator for what a year on the road is worth.
Last checked against official sources: 13 September 2026 (Revenue)
The short version
The current rates took effect on 1 September 2022. They depend on your engine size and how many business kilometres you have driven so far this year. A rep in a 1.2–1.5 litre or fully electric car doing 10,000 business km a year can be reimbursed up to €5,248.75 tax-free.

Civil service mileage rates table

Business km in the year
Up to 1,200cc
1,201cc – 1,500cc
1,501cc and over
Band 1: up to 1,500 km
41.80c
43.40c
51.82c
Band 2: 1,501 – 5,500 km
72.64c
79.18c
90.63c
Band 3: 5,501 – 25,000 km
31.78c
31.79c
39.22c
Band 4: 25,001 km and over
20.56c
23.85c
25.87c
Cent per kilometre, in effect from 1 September 2022. Source: Revenue.

How the distance bands work

The bands work like tax brackets. Your first 1,500 business kilometres in the year are paid at the Band 1 rate, the next 4,000 at the Band 2 rate, the next 19,500 at Band 3, and anything over 25,000 at Band 4. You do not jump to a new rate for all your kilometres when you cross a band.
Here is the 10,000 km example worked through for a 1,201–1,500cc car:
  • Band 1: up to 1,500 km: 1,500 km × 43.40c = €651.00
  • Band 2: 1,501 – 5,500 km: 4,000 km × 79.18c = €3,167.20
  • Band 3: 5,501 – 25,000 km: 4,500 km × 31.79c = €1,430.55
  • Total: €5,248.75

Work out your own figure

Mileage calculator
Business kilometres this year
Engine size
Band 1: up to 1,500 km 1,500 km × 43.40c
€651.00
Band 2: 1,501 – 5,500 km 4,000 km × 79.18c
€3,167.20
Band 3: 5,501 – 25,000 km 4,500 km × 31.79c
€1,430.55
Band 4: 25,001 km and over 0 km × 23.85c
€0.00
Maximum tax-free reimbursement
€5,248.75

Electric cars, hybrids and reduced rates

  • Fully electric cars use the 1,201cc – 1,500cc rates.
  • Hybrids use the rate for the size of their petrol or diesel engine.
  • Reduced rates — 21.23c, 23.80c and 25.96c per km by engine size — apply to travel linked to a job but not part of doing it, such as going on an approved course. A normal sales round is not reduced-rate travel.

What counts as business mileage for a sales rep

Driving between customers, from your base to an appointment, or out to a new patch for the day is business travel. Your normal commute from home to your usual place of work generally is not. If you are a field rep whose work is on the road rather than at an office, talk to your employer about how they treat your first and last journeys of the day.

Keep a log, every trip

Tax-free mileage has to be backed up. The simplest protection is a record of each business journey made at the time, not reconstructed at the end of the month:
  • The date of the journey
  • Where you started and where you went
  • Who you visited or why — the business reason
  • The business kilometres driven
If you are already logging every visit against a lead, you have most of this. Our free lead tracker template keeps the date, county and notes for each lead in one place.

Frequently asked questions

Have the Revenue mileage rates changed for 2026?

No. The rates in force when this page was checked (13 September 2026) are the ones that took effect on 1 September 2022. Revenue publishes the civil service rates on its website, and those are the ones to follow if they change.

What mileage rate applies to an electric car in Ireland?

Journeys in a fully electric car are claimed at the 1,201cc – 1,500cc rates. Hybrids are claimed at the rate for their petrol or diesel engine size.

Why is the Band 2 rate higher than Band 1?

That is simply how the published civil service rates are structured. It looks odd, but it means the kilometres between 1,501 and 5,500 are worth the most, which is why you should work out a full year band by band rather than applying one rate to everything.

Can my employer pay more than the civil service rates?

Revenue allows employers to reimburse business mileage tax-free using the civil service rates, lower rates, or the actual vouched cost. Anything paid above what those allow should be treated as taxable pay — check with Revenue or your payroll provider before agreeing a higher rate.

I am self-employed. Can I use these rates?

These rates are for employers reimbursing employees. If you are self-employed, motor expenses are claimed differently through your own tax return, so check with your accountant rather than applying these rates.
This guide is general information, not tax advice. Rates and rules can change — always confirm against Revenue before you submit or pay a claim.
Sources
Revenue — Civil service rates (motor travel)Revenue — Reimbursement ratesgov.ie — Motor travel rates circulars

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