Clear answer
For 2026/27, HMRC’s approved mileage rates are 55p (first 10,000 car/van miles) then 25p; 24p motorcycles; 20p bicycles; passenger payments +5p per passenger per business mile (cars/vans only).
AMAP rate table (2026/27)
| Vehicle | First 10,000 business miles | After 10,000 |
|---|---|---|
| Cars and vans | 55p | 25p |
| Motorcycles | 24p (all miles) | |
| Bicycles | 20p (all miles) | |
| Passenger (cars/vans) | +5p per passenger per business mile | |
Before 6 April 2026 the car/van first band was 45p. Motorcycle, bicycle and passenger rates were unchanged at 24p / 20p / 5p.
Worked example
12,000 business miles in a car in 2026/27:
- 10,000 × 55p = £5,500
- 2,000 × 25p = £500
- Total approved amount = £6,000
If you also carried one work passenger for 1,000 of those miles, passenger payments at 5p would be an extra £50 (employer reimbursement rules) — passenger shortfalls do not feed MAR.
Free calculator
Open the free HMRC mileage calculator
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GOV.UK sources
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