Revenue Travel & Subsistence Update Tracker
Irish travel-expense rules change with Budgets, Finance Acts, Department of Public Expenditure circulars, and Revenue eBriefs — and a single out-of-date figure can undo a compliant process. This is a dated, reverse-chronological log of every change to mileage, subsistence, foreign rates, company car BIK, and Enhanced Reporting Requirements, with a one-line summary and a link for each. Bookmark it as your current-rates reference. Last reviewed June 2026.
What's In Force Now
The current position at a glance — what applies today, and the instrument that set it.
Mileage (motor travel)
Circular 16/2022, effective 1 Sep 2022Four-band progressive civil service rates by engine size
Domestic subsistence
Circular 04/2025, effective 29 Jan 2025€205.53 overnight, €46.17 (10+ hrs), €19.25 (5–10 hrs)
Foreign subsistence
Circular 07/2017, effective 1 Apr 2017Per-country rates in local currency
Company car BIK
Finance Act 2025 / Budget 2026, from 1 Jan 2026OMV × CO2/mileage %; Category A1 + €10,000 OMV reduction
ERR
Finance Act 2022, since 1 Jan 2024Report T&S, remote-working allowance & small benefits via ROS
Figures are verified against Revenue as of June 2026. BIK rates in particular change with each Budget/Finance Act — always confirm the current position on Revenue.ie before relying on a figure.
Change Log (Most Recent First)
Company car BIK: new Category A1 for zero-emission cars; the temporary OMV reduction is extended and tapered (€10,000 for 2026, €5,000 for 2027, €2,500 for 2028, categories A1–D and vans); electric vehicles get an additional €20,000 OMV reduction for 2026. The lower limit of the highest business-mileage band stays at 48,001 km.
Company Car BIK guideRevenue eBrief 058/25 referenced Circular 07/2017 (Subsistence Allowances Abroad) in the Tax and Duty Manual for temporary assignees working abroad on assignments of six months or less. Foreign subsistence rates themselves were unchanged.
International Subsistence guideRevised domestic subsistence rates took effect under Circular 04/2025: overnight €205.53 (first 14 nights), reduced €184.98 (nights 15–28), detention €102.76 (nights 29–56); day rates €46.17 (10+ hours) and €19.25 (5–10 hours).
Subsistence rates guideEnd of the ERR "service for compliance" period. From this date Revenue began compliance interventions in relation to Enhanced Reporting Requirements; during the prior period (from 1 January 2024) no penalties were applied for non-compliance.
ERR deadlines guideEnhanced Reporting Requirements commenced (introduced by Finance Act 2022, section 897C). Employers must report reimbursed travel and subsistence, the remote-working daily allowance, and small benefit exemption payments to Revenue through ROS on or before the date of payment.
ERR compliance guideRevised civil service motor travel (mileage) rates took effect under Circular 16/2022 — the current four-band progressive system based on engine size and cumulative annual business kilometres. These rates remain unchanged.
Mileage rates guideCircular 07/2017 (Subsistence Allowances Abroad) set the per-country foreign subsistence schedule — overnight and day rates per country, in each country's own currency, with the Vouched Accommodation (VA) basis. This remains the operative foreign schedule.
International Subsistence guideHow This Tracker Is Maintained
- Every entry is tied to the instrument that made the change — a circular, Finance Act, or Revenue eBrief — and dated to when it took effect.
- Figures are pulled from Revenue and the source circulars — not from memory — and the page is date-stamped at the last review.
- It's updated when a new circular or eBrief issues, so the linked guides and the calculator reflect the current position.
- This is general information, not tax advice. For a specific situation, confirm with Revenue.ie or your accountant.
Jump to the Rates & Tools
Never Apply an Out-of-Date Rate
Expense.ie applies the current Revenue civil service rates automatically and updates them when they change — so every claim uses the right figure without anyone checking a circular. Track this page for the changes; let the software apply them.
Free calculator, no sign-up. Full tracker from €29/month.