Ireland · Tax basics

Ireland: mileage, vehicle expenses and tax records

Allowable business motor expenses

How the local rules work

Revenue allows deductions for eligible business expenses. If a cost serves business and private purposes, only the business portion may be claimed.

What to keep

Keep motor expense receipts and journey records that explain the business portion. Separate phone costs, vehicle costs and private use.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period

Business distance12,000

Total distance15,000

Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

Employee reimbursement rates are not automatically the correct deduction for a self-employed driver. Confirm your treatment before applying a rate.

Prepare your records in Free Mile Tracker

Select your country and the correct reporting period.
Review each trip and distinguish business from personal driving.
Add dated odometer readings and keep supporting expense documents.
Export your records and compare them with platform statements before filing.

A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on Ireland’s rules and your filing method.

Official guidance

Revenue: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.