Civil Service Mileage Rates Ireland 2026: Complete Guide
Every Irish civil service mileage rate for 2026 in one page — car rates by engine size with all 4 progressive bands, electric vehicle rates, motorcycle rates, bicycle rate, reduced rates for conferences, and worked examples showing exactly how to calculate your claim. Rates effective 29 January 2025, still current as of April 2026.
Car Mileage Rates by Engine Size
Irish Revenue mileage rates use 4 progressive distance bands. The rate you receive depends on your vehicle's engine size and your cumulative business kilometres driven so far this year. Bands are based on your year-to-date total, not per trip.
| Distance Band | Up to 1,200cc | 1,201–1,500cc | Over 1,500cc | Electric |
|---|---|---|---|---|
| Band 1: 0 – 1,500 km | €0.4180 | €0.4340 | €0.5182 | €0.4340 |
| Band 2: 1,501 – 5,500 km | €0.7264 | €0.7918 | €0.9063 | €0.7918 |
| Band 3: 5,501 – 25,000 km | €0.3178 | €0.3179 | €0.3922 | €0.3179 |
| Band 4: 25,001 km + | €0.2056 | €0.2385 | €0.2587 | €0.2385 |
Rates per kilometre. Effective 29 January 2025, governed by Circular 16/2022 and Revenue eBrief No. 058/25. For the complete rate tables including subsistence allowances, international overnight rates, and foreign assignment rules, see our full Travel & Subsistence Rates reference.
Understanding Cumulative Annual Distance
The single biggest mistake people make with Irish mileage rates is treating each trip independently. The bands are not per-trip — they are based on your year-to-date cumulative business distance.
This means your first 1,500 business kilometres of the year are always at Band 1 (the lowest rate). Once you pass 1,500 km, every additional kilometre is at Band 2 (the highest rate) until you reach 5,500 km. After that, Band 3 applies, and so on.
Visual: How the bands progress through the year
Band 2 (1,501–5,500 km) is the highest rate band. This is deliberately structured to compensate for the initial outlay of running a vehicle for business use.
Worked Examples
These examples use the Over 1,500cc rate column (the most common for Irish company cars). The same logic applies to all engine categories — just swap the rates.
Simple: First trip of the year
Scenario: Aoife drives her 1.6L diesel from Dublin to Athlone and back for a client meeting — 200 km round trip. It's January, so her year-to-date is 0 km.
All 200 km fall within Band 1 (0–1,500 km):
200 km × €0.5182 = €103.64
Band crossing: Moving from Band 1 into Band 2
Scenario: Aoife has now driven 1,200 km year-to-date. Her next trip is Dublin to Cork and back — 528 km round trip. This trip crosses the Band 1/Band 2 boundary at 1,500 km.
She has 300 km remaining in Band 1 (1,500 − 1,200 = 300). The remaining 228 km are at Band 2:
Band 1: 300 km × €0.5182 = €155.46
Band 2: 228 km × €0.9063 = €206.64
Total claim: €155.46 + €206.64 = €362.10
If Aoife's employer used a flat Band 1 rate for the whole trip, she'd only receive €272.57 — underpaying her by €89.53. Getting the band split right matters.
High mileage: Crossing from Band 2 into Band 3
Scenario: By May, Aoife has driven 5,300 km year-to-date. She takes a trip from Dublin to Limerick and back — 400 km. This crosses into Band 3 at 5,500 km.
She has 200 km remaining in Band 2 (5,500 − 5,300 = 200). The remaining 200 km are at Band 3:
Band 2: 200 km × €0.9063 = €181.26
Band 3: 200 km × €0.3922 = €78.44
Total claim: €181.26 + €78.44 = €259.70
Note the sharp drop from Band 2 (€0.9063) to Band 3 (€0.3922). For high-mileage employees, tracking the exact crossover point is critical to accurate reimbursement.
Electric & Hybrid Vehicle Rates
EVs use the 1201–1500cc rate band
Revenue does not have a separate rate for electric or plug-in hybrid vehicles. All battery electric vehicles (BEV) and plug-in hybrid electric vehicles (PHEV) are mapped to the 1201–1500cc engine category. The same 4 progressive bands apply.
Because EV running costs are typically lower than petrol or diesel, the civil service rate often over-compensates relative to actual cost. This is a net benefit to the employee. Revenue hasn't introduced EV-specific rates — these have been unchanged since September 2022.
Reduced Mileage Rates (Conferences, Courses, Training)
When travel is associated with your job but not solely related to performing your duties — such as attending a conference, approved course of education, promotion competition, or returning home at weekends during a temporary transfer — reduced flat rates apply. There are no progressive bands; the same rate applies per km regardless of annual distance.
Motorcycle Rates
Motorcycles use 4 engine categories and 2 distance bands (split at 6,437 km). These rates have been effective since 5 March 2009.
| Engine Size | Up to 6,437 km | Over 6,437 km |
|---|---|---|
| Up to 150cc | €0.1448 | €0.0937 |
| 151cc – 250cc | €0.2010 | €0.1331 |
| 251cc – 600cc | €0.2372 | €0.1529 |
| Over 601cc | €0.2859 | €0.1760 |
Bicycle Rate
Flat rate — no distance bands, no engine categories. Effective since 1 February 2007.
The "Lesser Of" Rule
When you travel to a temporary work location (e.g. a client site), Revenue requires that you claim the lesser of:
Distance from your home to the temporary workplace
Distance from your normal place of work (office) to the temporary workplace
You claim whichever is shorter. If you live 30 km from the client but your office is only 15 km from the client, you claim 15 km each way.
Commute deduction: if your journey passes your normal place of work, you must also deduct the commuting distance — since commuting is never claimable.
What Doesn't Qualify
Travel between your home and your normal place of work is never claimable, regardless of distance.
Any detour or trip for personal purposes, even if it starts from a business location.
Revenue can disallow claims retroactively if the 6 mandatory log fields are incomplete.
Record-Keeping: The 6 Mandatory Fields
Revenue requires that every mileage claim is supported by a log containing these 6 fields. Missing any one of them can result in the entire claim being disallowed on audit.
Frequently Asked Questions
Related Resources
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