Company car mileage rates calculator
- Business mileage at the advisory rate, pounds
- £212.50
- Computed on this page from the inputs below
- Advisory fuel rate that applies, pence per mile
- 17
- Computed on this page from the inputs below
- What the employer pays at its own rate, pounds
- £212.50
- Computed on this page from the inputs below
- Paid above the advisory rate: taxable unless the true cost is shown
- £0
- Computed on this page from the inputs below
Each figure on this page is HMRC's own method applied to the inputs you typed, with the rate and the page it was read from cited beside it and the date it was read. Carbikly publishes no dealer price, no lease quote and no advice on which car to take: the worked example is there to be overwritten with your own list price and band, and the rates are gov.uk's on the date cited.
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The figures above start from a worked example (£212.50). Change the list price, the band or the rate and the sheet reworks as you type, the way it will when the new rates land each April.
Download the Company car mileage rates calculator worked example (CSV)
Company car mileage rates are HMRC's advisory fuel rates: the pence per mile an employer can pay a company car driver for business miles, or a driver can repay for private miles, without any tax or fuel benefit arising.
They are set by fuel type and engine size, petrol in three bands, diesel in three, LPG in three, with separate electricity rates for a company electric car charged at home and at a public charger, and HMRC reviews them four times a year.
Pay the advisory rate or less and the reimbursement is not taxable; pay more and the excess is taxable earnings unless the employer can show the true cost per mile was higher.
This worksheet applies the rate that fits the car to the business miles in the period, shows what the employer's own rate pays against it, flags anything paid above the advisory rate, and works what a driver repaying private miles owes at the same rate.
The rate depends on what the car burns and how big the engine is: from 1 September 2026 a petrol car up to 1400cc is 14p a mile, 1401 to 2000cc is 17p and over 2000cc is 27p; diesel is 15p, 16p and 22p across its three bands; LPG 11p, 13p and 20p; and a company electric car is 7p a mile charged at home or 15p at a public charger.
Hybrids are treated as petrol or diesel.
The rates change on 1 March, 1 June, 1 September and 1 December, and for the first month of a new quarter an employer may use either the old or the new rate. None of this applies to a driver's own car, which uses the approved mileage allowance instead; that sheet is the electric company car mileage rates worksheet on this site for an electric car, and the mileage claim answer for the rest.
What a fleet manager asks before trusting the Company car mileage rates calculator
Can the employer pay more than the advisory rate? Yes, but the excess is taxable earnings unless the employer can show that the actual fuel cost per mile for that car was higher, for example with fuel receipts and a mileage log. Paying the advisory rate or less needs no evidence beyond the miles.
What about a company electric car charged at home? HMRC publishes an advisory electricity rate for home charging and a higher one for public charging; the sheet applies whichever you select. Electricity for a company car is not fuel for the fuel benefit charge, so there is no fuel benefit on it.
Does Carbikly keep the mileage against the car? No: the sheet runs in your browser and nothing leaves it. Carbikly Pro keeps each mileage claim against the car and the driver, so the year's business and private miles are there when the P11D is worked and the private-fuel repayment has to be shown.