Self-employed mileage allowance 2026/27
Short answer: For 2026/27 self-employed people can claim 55p a mile for the first 10,000 business miles in a car or van and 25p after that (motorcycles 24p). The first-10,000-miles rate was 45p before 6 April 2026.
Last updated: · Last checked against GOV.UK: · Markdown version
General information, not tax or financial advice. Check GOV.UK or speak to a qualified adviser about your own situation.
| Vehicle | 2026/27 | Before 6 April 2026 |
|---|---|---|
| Car or goods vehicle, first 10,000 miles | 55p | 45p |
| Car or goods vehicle, after 10,000 miles | 25p | 25p |
| Motorcycle | 24p | 24p |
Example from GOV.UK: 11,000 business miles = 10,000 × 55p (£5,500) + 1,000 × 25p (£250) = £5,750.
The flat rate covers all running costs. You cannot also claim fuel or repairs, or use it for a vehicle you have claimed capital allowances on.
Frequently asked questions
What is the mileage rate for self-employed people in 2026/27?
55p per mile for the first 10,000 business miles in a car or goods vehicle, then 25p. Motorcycles are 24p. Before 6 April 2026 the first-10,000-miles rate was 45p.
Can I claim the mileage rate and fuel costs too?
No. The flat rate replaces actual vehicle costs such as fuel, insurance and repairs, and you cannot use it for a vehicle you have already claimed capital allowances on.
Is commuting allowed?
No. Normal commuting is not a business journey.
What records do I need?
A log of your business miles: date, journey, purpose and miles.