AMAP Mileage Allowance Calculator 2025-26
HMRC Approved Mileage Allowance Payments (AMAP) let you claim a tax-free allowance for using your own vehicle for business travel. If your employer pays less than the AMAP rate, you can claim Mileage Allowance Relief (MAR) through Self Assessment.
AMAP rates 2025-26 (HMRC approved)
AMAP allowances by annual business miles (cars)
| Business miles | AMAP allowance | Monthly (avg) | MAR basic (20%) | MAR higher (40%) | |
|---|---|---|---|---|---|
| 1,000 | £450 | £38 | £90 | £180 | View details → |
| 2,000 | £900 | £75 | £180 | £360 | View details → |
| 3,000 | £1,350 | £113 | £270 | £540 | View details → |
| 5,000 | £2,250 | £188 | £450 | £900 | View details → |
| 7,000 | £3,150 | £263 | £630 | £1,260 | View details → |
| 8,000 | £3,600 | £300 | £720 | £1,440 | View details → |
| 10,000 | £4,500 | £375 | £900 | £1,800 | View details → |
| 12,000 | £5,000 | £417 | £1,000 | £2,000 | View details → |
| 15,000 | £5,750 | £479 | £1,150 | £2,300 | View details → |
| 18,000 | £6,500 | £542 | £1,300 | £2,600 | View details → |
| 20,000 | £7,000 | £583 | £1,400 | £2,800 | View details → |
| 25,000 | £8,250 | £688 | £1,650 | £3,300 | View details → |
| 30,000 | £9,500 | £792 | £1,900 | £3,800 | View details → |
MAR = Mileage Allowance Relief assuming employer pays £0. Tax relief at 20% (basic rate) or 40% (higher rate taxpayer).
Mileage allowance by journey amount
What is the AMAP mileage allowance?
The Approved Mileage Allowance Payment (AMAP) is the HMRC-approved rate at which employers can reimburse employees for using their own vehicle on business journeys — free of Income Tax and National Insurance. For cars and vans, the rate is 45p per mile for the first 10,000 business miles in the tax year, dropping to 25p per mile for every mile above 10,000.
The AMAP rates cover all running costs for the vehicle: fuel, servicing, insurance, and depreciation. You do not need to keep separate fuel receipts — HMRC accepts these flat rates as a complete reimbursement for business travel.
Who can claim Mileage Allowance Relief (MAR)?
If your employer pays you less than the AMAP rate (or pays nothing at all), you can claim Mileage Allowance Relief for the shortfall. MAR is a tax deduction, not a direct payment — it reduces your taxable income, giving you a refund equivalent to your marginal tax rate on the unclaimed amount.
For example, if you drove 5,000 business miles and your employer paid 20p/mile, your AMAP allowance is £2,250 (5,000 × 45p). Your employer paid £1,000 (5,000 × 20p). You can claim MAR on the £1,250 difference. At the 20% basic rate, that is a £250 tax refund. At the 40% higher rate, it would be £500.
How to claim mileage allowance relief
MAR is claimed through a Self Assessment tax return. If you do not normally file Self Assessment, you can also claim via a P87 form (Employment expenses) submitted directly to HMRC — either online or by post. You must keep a mileage log recording the date, destination, purpose, and miles of each business journey. HMRC can request this evidence.
You must make your claim within 4 years of the end of the relevant tax year. For 2025-26, the deadline is 5 April 2030.
AMAP rates 2025-26 — all vehicle types
The AMAP rates apply per tax year (6 April to 5 April). For 2025-26, the rates are: cars and vans at 45p/mile (first 10,000 miles) then 25p/mile; motorcycles at 24p/mile for all miles; bicycles at 20p/mile for all miles. These rates have been unchanged since 2011-12.
If you carry fellow employees as passengers on the same business trip, you can claim an additional 5p per passenger per mile on top of the standard AMAP rate.