Complete guide to the current Irish civil service rates for mileage and subsistence, as approved by Revenue. Mileage rates effective from 1 September 2022 (Circular 16/2022). Subsistence rates updated 29 January 2025 (Circular 04/2025).
For 2026, the Irish civil service subsistence rates are €19.25 for absences of 5–10 hours, €46.17 for absences over 10 hours, and €205.53 per night for the overnight allowance (first 14 nights). Mileage rates run from €0.4180/km to €0.5182/km for the first 1,500 km, depending on engine size. These rates were set by Circular 04/2025 (subsistence) and Circular 16/2022 (mileage) and were last checked against Revenue on 9 October 2026.
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Civil service rates are the official mileage and subsistence allowances set by the Department of Public Expenditure, NDP Delivery and Reform. They define the maximum amounts that Irish employers can reimburse employees tax-free when travelling on business. Revenue accepts reimbursements at or below these rates without the need for prior approval, provided proper records are maintained.
Although the rates originate from the civil service, they are not limited to public sector employees. Any Irish employer — public or private — can use civil service rates as the benchmark for tax-free mileage and subsistence reimbursements under Section 114 TCA 1997.
All rates are officially approved by Irish Revenue and updated when new circulars are issued
Expenses claimed at these rates are fully tax-deductible for businesses
Use our free calculator to automatically apply the correct rates and bands
Proper documentation and distance verification required for all claims
Revenue approved mileage rates vary by engine size and cumulative annual distance. Rates are per kilometre and apply to business travel only.
Flat reduced rates for travel linked to the job but not part of doing it, a two-band motorcycle table, and one flat bicycle rate.
Reduced flat rates apply for travel that is associated with an employee's job but not solely related to the performance of their duties: attendance at confined promotion competitions, approved courses of education, courses or conferences, and return visits home at weekends during temporary transfer. These are flat rates per kilometre with no distance bands, effective since 1 September 2022.
Based on engine capacity and cumulative annual distance. Effective since 5 March 2009.
Per kilometre for all business journeys by bicycle. A flat rate with no distance bands or categories, effective since 1 February 2007.
Courses, conferences, promotion competitions and weekend trips home: see reduced mileage rates.
Tax-free allowances for meals and incidental expenses when travelling for business. Rates vary by duration away from the normal workplace. Special arrangements apply for Dublin destinations.
When travelling to Dublin and suitable accommodation cannot be found within the standard overnight rate, a special Vouched Accommodation (VA) arrangement applies. It requires proper documentation of accommodation costs and applies only when standard-rate accommodation is not available in Dublin.
Each night allowance covers 24 hours from departure. A day allowance is added only when the absence runs 5 hours or more past the last full 24-hour period: 5–10 extra hours pays the 5-hour rate, 10+ the 10-hour rate. One night and 31 hours away is 7 extra hours, so the 5-hour rate.
The detention rate applies for nights 29 to 56 at the same location. Beyond 56 nights, an application to Revenue is required to confirm that subsistence payments can continue.
When employees are temporarily working abroad, subsistence rates are gradually reduced over time. Different rules apply based on whether the assignment is up to or over 6 months.
The employee must be actually performing the duties of their employment abroad for a temporary period.
Month 1 is at the overnight rate, then reasonable accommodation plus 50% of the 10-hour rate (TDM 05-01-06, 4.11.3).
Country-specific civil service overnight rates set by Circular 07/2017, quoted in each country's own currency, not euro.
Important conditions and requirements for claiming travel and subsistence expenses.
Paying staff mileage or subsistence?
expense.ie applies the bands per employee and builds the ERR file for ROS. Every payment has to be reported on or before the day you pay it. Team: €29/month for up to 5 people.
Start 7-day trialJust your own car?
Keep the trip log Revenue asks for on odo.ie: business, commute and private km, with a PDF for your accountant.
See odo.ieSole trader? These rates don't apply to you. You claim actual motor costs at your business-use %, and a trip log proves the %.
Stop calculating manually. Expense.ie applies the correct Irish Revenue rates, manages your records, and helps keep every claim compliant.
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