Company car mileage calculator, including electric

Who it's for

Employees and directors with a company car, and the employers who reimburse them

Scope

Journeys from 1 September 2024 to 30 November 2026, the advisory fuel rates we've verified against GOV.UK. Company cars only.

Facts checked

13 October 2026

Who this calculator is for

Advisory fuel rates only apply to company cars: cars your employer owns or leases and lets you use. GOV.UK says the rates are for two things only:

• reimbursing employees for business travel in their company cars, and
• working out what employees repay for fuel used on private journeys.

If you use your own car, the approved mileage rates apply instead: use the business mileage calculator. Company vans and motorcycles have no advisory fuel rate.

Electric company cars: home and public charging

Until 31 August 2025 there was a single advisory electric rate. From 1 September 2025 there are two: one for charging at home and a higher one for public chargers. GOV.UK says that when a car is charged in both places, the mileage can be apportioned by how much charging happens at each, as long as the split is fair and reasonable.

The calculator does that apportioning for you: enter the share of charging done at public chargers, and it splits each journey's miles by that share. An employer can pay more than the public rate only if it can show the public charging it paid for cost more per mile.

Petrol, diesel and LPG

The rate depends on the fuel and engine size, in three bands: petrol and LPG split at 1400cc and 2000cc, diesel at 1600cc and 2000cc. Hybrids use the petrol or diesel rates.

What the result means

The result is what an employer can usually pay for the fuel or electricity used on those business miles without creating a taxable benefit or Class 1A National Insurance. Rates are a guide: an employer can use its own lower rates, or higher ones if it can show the cost per mile is higher. Anything paid above the rate without that evidence is taxable.

If your employer doesn't reimburse you, the advisory rates don't set your tax relief. GOV.UK says you can claim tax relief on the money you actually spent on fuel and electricity for business trips, so keep the receipts.

Assumptions and limits

• Each journey uses the rates in force on its date. HMRC lets employers keep using the previous rates for up to one month after a change; the calculator doesn't apply that grace period.
• Rates change on 1 March, 1 June, 1 September and 1 December. We add each new quarter after checking it against GOV.UK, so journeys after 30 November 2026 can't be calculated yet.
• Miles are rounded to 0.1 mile, electric home and public miles are rounded to 0.1 mile when split, and each rate band is rounded once to the penny.

All the advisory fuel rates we use