What are the civil service mileage rates?

For a 1,201cc to 1,500cc or electric car: 43.40c a km for the first 1,500 km in the year, 79.18c to 5,500 km, 31.79c to 25,000 km and 23.85c beyond. Smaller and larger engines have their own rates.

Not if your employer pays at or below civil service rates for genuine business journeys. Anything above is taxed as pay. Commuting to your normal place of work is never business travel.

What are the subsistence rates?

Since 29 January 2025: €46.17 for 10 hours or more away, €19.25 for 5 to 10 hours, and €205.53 a night for the first 14 nights at one location.

Expenses

Mileage and subsistence: what's tax-free

See the tax-free mileage and subsistence your employer can pay at civil service rates, and keep a log of your trips.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

What are the civil service mileage rates?: For a 1,201cc to 1,500cc or electric car: 43.40c a km for the first 1,500 km in the year, 79.18c to 5,500 km, 31.79c to 25,000 km and 23.85c beyond. Smaller and larger engines have their own rates.
Is mileage taxable?: Not if your employer pays at or below civil service rates for genuine business journeys. Anything above is taxed as pay. Commuting to your normal place of work is never business travel.
What are the subsistence rates?: Since 29 January 2025: €46.17 for 10 hours or more away, €19.25 for 5 to 10 hours, and €205.53 a night for the first 14 nights at one location.

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