Revenue rates

Revenue mileage rates and subsistence allowances.

The civil service rates most Irish employers use as the tax-free reference for travel and subsistence, with the date each took effect and a link to Revenue for the latest.

Rates checked against Revenue on 20 October 2026. Always confirm on the official page before you pay.

Motor travel: cars

From 1 September 2022

Cent per kilometre for a car used on business. The rate depends on the engine size and on how many kilometres have been driven so far in the year.

Motor travel rates, cent per km
Distance in the year	Up to 1200cc	1201cc to 1500cc	1501cc and over
Band 1: up to 1,500 km	41.80	43.40	51.82
Band 2: 1,501 to 5,500 km	72.64	79.18	90.63
Band 3: 5,501 to 25,000 km	31.78	31.79	39.22
Band 4: 25,001 km and over	20.56	23.85	25.87

Fully electric cars use the 1201cc to 1500cc rates. Hybrids use the rates for the equivalent petrol or diesel engine size.
Set out in Circular 16/2022.

Source: Revenue: civil service rates

Reduced motor travel rates

Current rates

For journeys linked to the job but not only about doing it, such as an approved course or conference.

Reduced motor travel rates, cent per km
Up to 1200cc	1201cc to 1500cc	1501cc and over
21.23	23.80	25.96

Source: Revenue: civil service rates

Motorcycles

From 5 March 2009

Cent per kilometre, by engine size and by how far the motorcycle has been used in the year.

Motorcycle rates, cent per km
Distance in the year	Up to 150cc	151cc to 250cc	251cc to 600cc	601cc and over
Up to 6,437 km	14.48	20.10	23.72	28.59
6,438 km and over	9.37	13.31	15.29	17.60

Source: Revenue: civil service rates

Bicycles

From 1 February 2007

One flat rate for each kilometre cycled on business.

Bicycle rate
Rate per km
8 cent

Source: Revenue: civil service rates

Subsistence: day

From 29 January 2025

A flat amount for a working day away from home and the normal place of work, with no overnight stay.

Domestic day subsistence
Time away	Rate
Ten hours or more	€46.17
Between five and ten hours	€19.25

The work must be more than 8 km from home and from the normal place of work.
For an absence of over 29 hours, both the day and the overnight rate can be claimed.
Set out in Circular 04/2025.

Source: Revenue: civil service rates

Subsistence: overnight

From 29 January 2025

A flat amount for each night away, for work at least 100 km from home and the normal place of work.

Domestic overnight subsistence, per night
Rate	Amount
Normal rate (up to 14 nights)	€205.53
Reduced rate (next 14 nights)	€184.98
Detention rate (each of the next 28 nights)	€102.76

Vouched accommodation, Dublin only
Accommodation, vouched cost up to	Meals	What is paid
€205.53	€46.17	Accommodation cost plus €46.17

Subsistence at one location is limited to six months. Beyond 56 nights the employer applies to Revenue to confirm it is still available.
Rates for travel abroad are set per country and by length of assignment. See the Revenue page.

Source: Revenue: civil service rates

Check the latest on the official pages

Rates change. These pages are the ones to trust, and the ones to check before a payment run.

Many Irish employers reimburse business travel at these civil service rates because Revenue accepts them as tax-free. Your organisation decides which scheme applies, and your administrators stay responsible for choosing and checking it.

This page is a guide, not tax advice. MileageSheet applies the rates your organisation configures. See the Terms of Use.

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