Calculate tax-free Irish motor travel and subsistence expenses under official Revenue Civil Service rates: 4 annual mileage bands, EV rates, and day / overnight subsistence. Calculate exact, penny-accurate projections compliant with 2026 Revenue Commissioners • DSP • Central Bank of Ireland standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Civil Service Mileage & Subsistence Rates Calculator Ireland (Tax-Free Expenses): Calculate tax-free Irish motor travel and subsistence expenses under official Revenue Civil Service rates: 4 annual mileage bands, EV rates,...Temel formül: \text{Mileage Reimbursement} = \sum_{b=1}^{4} \left( \text{Km in Band}_b \times \text{Rate}_b \right) \\
\text{Subsistence} = (D_{5\text{--}10} \times €17.92) + (D_{10+} \times €42.99) + (N \times €195.00) \\
\text{Total Tax-Free Payment} = \text{Mileage} + \text{Subsistence}.
Revenue statutory expense schedule
\text{Mileage Reimbursement} = \sum_{b=1}^{4} \left( \text{Km in Band}_b \times \text{Rate}_b \right) \\
\text{Subsistence} = (D_{5\text{--}10} \times €17.92) + (D_{10+} \times €42.99) + (N \times €195.00) \\
\text{Total Tax-Free Payment} = \text{Mileage} + \text{Subsistence}Revenue Ireland accepts Department of Public Expenditure Civil Service Mileage & Subsistence rates as the universal benchmark for tax-free travel expenses across both public and private sectors. Motor travel uses a 4-band cumulative annual mileage system (EVs qualify for Band 2 rates up to 79.18c/km). Domestic subsistence covers day meals (€17.92 / €42.99) and overnight accommodation (€195.00/night) completely free of PAYE, PRSI, and USC.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
Yes. Revenue specifically allows private employers to reimburse employees for genuine business travel and subsistence expenses up to the official Civil Service rates entirely free of Income Tax, USC, and PRSI, without needing prior Revenue approval.
Under statutory regulations, pure battery electric vehicles (EVs) are placed into the 1,201cc to 1,500cc engine category, qualifying for up to 79.18 cent per kilometer for business driving between 1,501 and 5,500 km per year.
For domestic day subsistence, absences between 5 and 10 hours qualify for €17.92, while absences of 10 hours or more qualify for €42.99. The assignment location must be at least 8 km from both the employee's normal base and residence.
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