Tax year 2026 · EUR · kilometres
Car logbook rules and business car tax in Ireland
What a car logbook needs to contain
Under the rules recorded for Ireland, each trip entry should show:
- Date
- Start odometer
- End odometer
- Kilometres
- Destination
- Business purpose
Keep your records for 6 years.
- Keep records for 6 years from the end of the tax year they relate to (Revenue Tax and Duty Manual 38-03-17).
- Rates have applied since 1 September 2022; no later revision found.
Ways to claim and current rates
Civil service motor travel rates (employees and directors)
The maximum an employer can reimburse tax-free for business km in your own car, banded by annual business km and engine size. Fully electric cars use the 1,201–1,500cc rates; hybrids use their equivalent engine size. Not for sole traders or partners.
| Vehicle | Rate | Status | Applies |
|---|---|---|---|
| Up to 1,200cc | €0.418/km up to 1,500 km, €0.726/km up to 5,500 km, €0.318/km up to 25,000 km, €0.206/km after that | Confirmed | 2022-09-01 |
| 1,201–1,500cc (and electric) | €0.434/km up to 1,500 km, €0.792/km up to 5,500 km, €0.318/km up to 25,000 km, €0.239/km after that | Confirmed | 2022-09-01 |
| 1,501cc and over | €0.518/km up to 1,500 km, €0.906/km up to 5,500 km, €0.392/km up to 25,000 km, €0.259/km after that | Confirmed | 2022-09-01 |
Actual costs (sole traders)
Sole traders and partners claim the business-use % of actual motor costs plus capital allowances, not civil service rates.
Worked example (estimate)
Say you drove 5,000 km for work in a year, your car costs came to €8,000 and your logbook shows 60% business use. With the figures on this page the estimates are:
- Civil service motor travel rates (employees and directors) (Up to 1,200cc)€3,169.40
- Actual costs (sole traders) (60% of €8,000)€4,800.00
These are estimates only. A real claim depends on your situation and on conditions this example does not check.
Fuel schemes
Marked gas oil (green diesel)
Marked gas oil carries a much lower Mineral Oil Tax than road diesel and is used for agricultural machinery and other non-road purposes; it must not be used in ordinary road vehicles. The saving shown is the tax difference per litre against road diesel.
Who: Farmers and other permitted non-road users · Claimed: No claim: bought marked from licensed traders; keep records of permitted use (year) Confirmed
Other driving-related savings
Commuting Confirmed
Travel between home and your normal place of work is not a business journey and is not covered by civil service rates or deductible.
Electric company cars: BIK relief Confirmed
For company EVs the benefit-in-kind is worked out on the list price less €20,000 EV relief plus a €10,000 general reduction in 2026, falling to €10,000 + €5,000 in 2027. Figures from Revenue.
Questions
Which ways of claiming a car does Ireland allow?
Civil service motor travel rates (employees and directors) and Actual costs (sole traders). The table above shows the rates for each.
How long do I need to log trips?
Keep your records for 6 years.
Is the calculator result what I can claim?
No. It is an estimate based on the rates on this page and the numbers you enter. The tax authority decides what is allowed.
Where does Clocked keep my trips?
On your phone. You can export them as a file for your accountant.
How Clocked handles this
Clocked records your trips, works out your business percentage and compares the ways of claiming that Ireland allows, using the same rules shown on this page. It makes an export for your accountant. It does not file anything for you.
Sources
Main authority and source: Revenue civil service motor travel rates
Other countries: /clocked/tax/au/ · /clocked/tax/nz/ · /clocked/tax/gb/ · /clocked/tax/ca/ · Car tax by country
Let Clocked keep the logbook
Clocked records your trips and compares the ways you can claim in Ireland, then exports a logbook your accountant can work with.