Irish mileage calculator - Revenue rates.

No. Revenue does not allow sole traders or self-employed people to use the civil service flat rates. You must use the actual vehicle expenses method: total all vehicle costs (fuel, insurance, servicing, NCT, road tax, depreciation) and claim the business use percentage.

Revenue civil service rates effective 1 September 2022 are tiered by engine size and annual business km. For a 1,201cc - 1,500cc car or electric vehicle: up to 1,500 km = 43.40¢/km, 1,501-5,500 km = 79.18¢/km (the highest band), 5,501-25,000 km = 31.79¢/km, above 25,000 km = 23.85¢/km. Rates vary by engine size - verify current rates at Revenue.ie before filing.

Fuel, motor insurance, annual service and repairs, NCT, road tax, breakdown cover, and depreciation (capital allowances at 12.5% per year). You claim the proportion that matches your business use percentage. Parking and tolls on business journeys can be claimed separately at 100%.

No. Revenue does not allow the daily commute between home and your regular place of work to be counted as a business journey. Journeys from a fixed base to job sites count as business km; the trip from home to that base does not.

In ROS, go to the Trade, Profession or Vocation section of your Form 11. Enter total motor expenses under Motor expenses and your business use percentage. Revenue calculates the deductible amount. Keep your mileage log and receipts for 6 years in case of a Revenue audit.

Revenue expects a mileage log recording: date, start location, destination, purpose of journey, and km. Records should be contemporaneous (written at the time, not reconstructed later) and kept for 6 years. A spreadsheet or mileage log app is acceptable as long as it can be produced on request.

No. In Ireland, sole traders must use the actual expenses method. The civil service flat rate is only available to employees and company directors. You cannot combine the two methods or switch between them year to year for the same vehicle.