Calculator
Pick your vehicle category (engine size or EV), enter total business km for the tax year so far, and pick standard vs reduced rates. The calculator splits the total across all four bands automatically and shows the breakdown.
How the cumulative bands work
Civil service mileage is cumulative across the tax year — not per-trip and not per-month. The first 1,500 km of business travel each tax year attract Band 1 rates; the next 4,000 km attract Band 2; the next 19,500 km attract Band 3; anything above 25,001 km attracts Band 4.
- Band 1: cumulative km 0 to 1,500 — moderate rate
- Band 2: cumulative km 1,501 to 5,500 — the highest rate (deliberately so)
- Band 3: cumulative km 5,501 to 25,000 — sharply lower
- Band 4: cumulative km 25,001+ — lowest of all
Bands reset each tax year on 1 January. So if you've done 7,000 km of business travel by 31 December, you start the new year back at Band 1 from km 0 again. Revenue's logic: rewarding mid-mileage business drivers while discouraging exaggerated very-high-mileage claims.
Revenue specifically structured Band 2 (1,501–5,500 km) as the highest-rate band because drivers crossing 1,500 km of business travel are clearly doing significant work-related driving and incurring real fuel + wear costs. Below 1,500 km a moderate rate is fair; above 5,500 km the per-km cost on the car is lower (fixed costs amortise) so the rate steps down. The shape is deliberately progressive against exaggerated claims.
Full 2026 rate tables
Rates from 1 September 2022, unchanged through May 2026:
| Distance band | Up to 1,200cc | 1,201–1,500cc (and EVs) | 1,501cc+ |
|---|---|---|---|
| Band 1: 0–1,500 km | 41.80¢ | 43.40¢ | 51.82¢ |
| Band 2: 1,501–5,500 km | 72.64¢ | 79.18¢ | 90.63¢ |
| Band 3: 5,501–25,000 km | 31.78¢ | 31.79¢ | 39.22¢ |
| Band 4: 25,001+ km | 20.56¢ | 23.85¢ | 25.87¢ |
All figures are in cents per kilometre. The figures are tax-free maxima — employers can reimburse at lower rates (and many do) without tax consequence, but anything paid above is taxable as additional income.
EV mileage — the 1,201–1,500cc rate
A common question: which band applies to an EV that has no engine capacity in cc? Revenue's official guidance is explicit — EVs claim at the 1,201–1,500ccrate (the middle column of the table above):
| Distance band | EV rate (cent per km) |
|---|---|
| Band 1: 0–1,500 km | 43.40¢ |
| Band 2: 1,501–5,500 km | 79.18¢ |
| Band 3: 5,501–25,000 km | 31.79¢ |
| Band 4: 25,001+ km | 23.85¢ |
Real-world EV drivers running 17,000 km/year of business travel can claim ~€7,000 tax-free reimbursement (see worked examples below) — significantly more than the actual electricity cost (€500/year at home night-rate). The civil service rates compensate for fuel, wear-and-tear, maintenance and depreciation in one number; for EVs that spend less on fuel and maintenance, the gap between reimbursement and actual cost is unusually wide.
Reduced rates — training and conference travel
A separate flat-rate scale applies to journeys associated with the role but not solely in the performance of duties — primarily travel to training courses or conferences where the employer pays the course fees. These rates don't band by distance:
| Engine | Reduced rate (flat) |
|---|---|
| Up to 1,200cc | 21.23¢/km |
| 1,201–1,500cc + EVs | 23.80¢/km |
| 1,501cc+ | 25.96¢/km |
Reduced rates are roughly half the standard Band 1 rate for a reason — they compensate for the journey cost but not the full "business travel" premium. Many employees don't realise these are the applicable rate for training travel; check your employer's expense policy before filing.
Who can claim civil service rates
- Employees — full applicability. The reimbursement is the employer's choice; the rate above is the maximum tax-free amount.
- Directors of Irish companies — can use civil service rates on the same basis as employees, provided journeys are for legitimate business purposes and proper records are kept. Common path for director-owners of small companies.
- Public sector workers — civil and public service, healthcare, education. The rates are literally derived from the civil service motor travel scheme.
- Sole traders and partnerships: NO. Civil service rates do not apply. Sole traders must claim actual business expenses (apportioned fuel, insurance, motor tax, servicing, capital allowances). See the section below.
Records Revenue requires
Civil service rate claims are tax-free only when backed by proper records. Revenue can audit, and undocumented claims are routinely disallowed. The required record per business journey is:
- Date of the journey
- Start point (typically the workplace, not home)
- End point (specific address — not "various clients")
- Distance in kilometres
- Business purpose — specific (e.g. "Site visit ABC Ltd Cork — quarterly review meeting")
The log must be contemporaneous — maintained as journeys happen, not reconstructed at year-end. Revenue's audit teams cross-check log entries against calendar appointments, customer invoices, fuel receipts at relevant locations, and other evidence. A perfectly reconstructed log that doesn't match observable evidence is a problem.
odo.ie Pro's Logbook captures exactly what Revenue requires: contemporaneous, specific, exportable as PDF or CSV for ROS or your accountant. Available on Pro (€8/month).
Worked examples — three 2026 scenarios
1. Sales rep with a 1.6 turbo petrol — 22,000 km/year business
Engine 1,501cc+. Cumulative breakdown:
| Band 1: 1,500 km × 51.82¢ | €777.30 |
| Band 2: 4,000 km × 90.63¢ | €3,625.20 |
| Band 3: 16,500 km × 39.22¢ | €6,471.30 |
| Total tax-free reimbursement | €10,873.80 |
2. EV driver — 17,000 km/year business
Use 1,201–1,500cc column. Cumulative:
| Band 1: 1,500 km × 43.40¢ | €651.00 |
| Band 2: 4,000 km × 79.18¢ | €3,167.20 |
| Band 3: 11,500 km × 31.79¢ | €3,655.85 |
| Total tax-free reimbursement | €7,474.05 |
For comparison, the actual electricity cost on this 17k km is around €500/year at home night-rate. The civil service rate covers fuel + wear + maintenance + depreciation — for an EV that genuinely uses less on the first three, the reimbursement is unusually generous relative to actual operating cost.
3. Mid-mileage with a small petrol — 4,000 km/year business
Engine ≤1,200cc. Cumulative:
| Band 1: 1,500 km × 41.80¢ | €627.00 |
| Band 2: 2,500 km × 72.64¢ | €1,816.00 |
| Total tax-free reimbursement | €2,443.00 |
Notice how Band 2 does most of the work — the deliberate shape rewards mid-mileage business drivers.
Sole traders — actual expenses instead
Sole traders and partners cannot use civil service rates. They must claim actual business expenses on a personally-owned car:
- Fuel — apportioned by business-use percentage
- Insurance, motor tax — apportioned
- Servicing, repairs, tyres — apportioned
- Capital allowances on the vehicle (12.5%/year for cars; CO₂-band-restricted for high-emission cars)
- Finance interest if applicable — apportioned
The business-use percentage is calculated from a mileage log: total business km / total km. Receipts for every cost are mandatory. More paperwork than civil service rates, but for high-mileage / older / paid-off cars the actual-expenses route often produces a legitimately higher tax-deductible figure. See our mileage rates guide for the full sole-trader walkthrough.
Revenue-ready trip logbook for €8/month.
Civil service rate claims live and die on contemporaneous records. odo.ie Pro's Logbook captures date, from/to, distance and purpose for every business journey — auto-tagged business or private, exportable as PDF or CSV for ROS. €8/month with the family-share tier included. Free Solo tier still gives you tax / NCT / insurance reminders.
Sources
- Revenue.ie — Civil Service Rates page (link) — authoritative source for current rates.
- Department of Public Expenditure — civil service motor travel circular, source of the underlying rates.
- Revenue Tax and Duty Manual Part 05-01-06 — administrative practice on civil service rates.
- Enhanced Reporting Requirements (ERR) — employer reporting since 2024.
- citizensinformation.ie — overview of mileage and travel reimbursement.