Mileage allowance for business trips. How to account for it, step by step?

Mileage reimbursement determines the amount payable for using a private vehicle on a business trip. In its simplest form, it is calculated by multiplying the number of kilometres travelled by the rate adopted by the employer. In 2026, the maximum rates for passenger cars are 0,89 zł or 1,15 zł per kilometre, depending on engine capacity. The rules for claiming mileage reimbursement require careful attention. These include obtaining the employer's prior approval, applying the correct rate, providing vehicle details, describing the route and accounting for additional expenses. 

What is mileage reimbursement?

Mileage reimbursement is the common term for reimbursing the cost of using a passenger car, motorcycle or moped that does not belong to the employer for business purposes. In this guide, we focus on employees using such vehicles on business trips.

“Mileage reimbursement for a business trip is calculated by multiplying the number of kilometres by the company's rate per 1 km. The employee should agree on the use of the vehicle with their employer in advance and provide the information needed for the expense claim after returning. Fuel costs are generally included in mileage reimbursement, while parking and motorway tolls may be claimed separately as documented expenses.”

Wioletta Jaworska, Sales Consultant at WorkTrips, explains.

When can an employee claim for using a private vehicle?

Put simply, the employer determines the appropriate means of transport for a business trip. Flights and trains are often chosen. At the employee's request, the employer may authorise travel by a passenger car, motorcycle or moped that does not belong to the company. Three elements are needed:

Travel instruction	Vehicle approval	Expense claim details
The employee carries out a task outside the town or city where the employer is based or outside their usual place of work	The company approves the use of a private vehicle	After returning, the employee provides the route, distance, vehicle details and applicable rate

A domestic or international business trip does not in itself give the employee complete freedom to choose their transport. It is best to agree on the journey before setting off. Better still, the company should have an organised approach to business travel, with all the rules set out in its travel policy. This helps avoid situations where an employee submits a mileage claim for a car whose use the company did not approve in advance. 

Mileage reimbursement in 2026: current rates

Vehicle type	Parameter	Maximum rate per 1 km
Passenger car	Engine capacity up to 900 cm³	0,89 zł
Passenger car	Engine capacity above 900 cm³	1,15 zł
Motorcycle	No distinction by engine capacity	0,69 zł
Moped	No distinction by engine capacity	0,42 zł

Can the employer apply a lower rate?

The Ministry of Infrastructure sets maximum rates, but this does not mean that every company must pay the highest amount. The prescribed mileage rates set the upper limit for standard reimbursement, while the employer may adopt a lower rate. This should follow the organisation's internal rules. In a private company, payment terms may be set out in remuneration rules, a collective agreement, an employment contract or a business travel procedure. Where no such provisions exist, the rules under the business travel regulation apply.

Mileage reimbursement: how do you calculate the amount payable?

The basic formula is simple:

Mileage reimbursement = number of kilometres travelled × rate per 1 km

Example 1: engine capacity above 900 cm³:

The employee travelled 450 km, and the company applies a rate of 1,15 zł.

450 km × 1,15 zł = 517,50 zł

Example 2: engine capacity up to 900 cm³:

The route covered 180 km. The passenger car has an engine capacity of 898 cm³, so the company applies a rate of 0,89 zł. 

180 km × 0,89 zł = 160,20 zł

If you also want to calculate the daily allowance and other costs, use the worktrips.com business travel calculator. This online tool helps estimate the amounts payable, but remember that the final car mileage claim should take the employer's rules into account.

How do you claim mileage reimbursement step by step?

Step 1. Agree on the means of transport

Before the business trip, check whether your employer approves travel in a private vehicle. Approval of the trip itself does not always mean approval to use your own car.

Step 2. Check the rate

Find out which mileage reimbursement rates your company applies. Do not assume that you will receive the highest permitted amount.

Step 3. Record the vehicle details

These may include the make, registration number, vehicle type and engine capacity. 

Step 4. Record the actual route

The description should show where the journey started and ended. If the employee visits several locations, include each leg of the journey.

Step 5. Enter the number of kilometres

The calculation is based on the actual number of kilometres travelled, rather than an estimate written down several weeks later. The mileage of the private vehicle should match the route taken to carry out the work task. In practice, it is best to record the private vehicle's mileage as soon as the journey ends.

Step 6. Calculate the amount payable

Multiply the number of kilometres by the company's applicable rate. This gives the amount payable for the journey.

Step 7. Add the remaining costs

Parking and motorway tolls do not increase the number of kilometres. They may be listed as separate, documented expenses.

Step 8. Submit the business travel expense claim

The trip must be accounted for no later than 14 days after it ends. You can find a full list of supporting documents in our guide: What documents are needed for a business travel expense claim?

What information should a vehicle mileage log contain?

A vehicle mileage log records who used the vehicle, for what purpose, on which route and the resulting reimbursement amount. A properly maintained detailed mileage log reduces follow-up questions from HR, finance and the person managing travel on behalf of the company.

Personal and vehicle details	Journey details	Financial details
First name, surname and address of the person using the vehicle	Date and sequential entry number	Rate per 1 km
Registration number	Route description: from–to	Calculated amount
Engine capacity	Purpose of the trip	Employer's confirmation
Vehicle type	Actual number of kilometres travelled	Expense claim notes

A vehicle mileage log does not have to follow the same layout in every company. It may be a form, an electronic record or part of a business travel management system. What matters is that it contains the information needed to verify the expense claim. Keeping a mileage log also matters to the employer. Without the relevant information, the company may struggle to demonstrate that the expense is tax-deductible. The mileage record should be linked to a specific business trip. The total distance alone, without the date, route and purpose, does not explain why the cost was incurred.

Do you need to attach a fuel invoice to a mileage claim?

Generally, no. Reimbursement for the journey is not a reimbursement of the price of the fuel purchased. The amount is based on the distance and rate, rather than the value of a petrol station receipt. The cost of using private vehicles is understood to cover running costs more broadly, including fuel, wear on parts, servicing and depreciation. You should therefore not automatically pay mileage reimbursement and then add the full refuelling cost a second time.

Expense	Is it covered by mileage reimbursement?	How to account for it
Fuel for a private car	Generally, yes	Do not add it again unless the company's rules provide a basis for doing so
Vehicle running costs and wear	Yes	Do not list as a separate item
Motorway or toll road	No	Add as a separate, documented expense
Parking or a paid parking zone	No	Attach a supporting document and explain the connection to the business trip
Fine	No	Not reimbursable as a business travel expense

Parking and motorway tolls versus mileage reimbursement

Business travel regulations classify parking, paid parking zones and motorway tolls as other necessary expenses. They may be reimbursed separately from mileage if the employer has specified or accepted them and the employee can provide supporting documents. When using a private car, it is therefore worth keeping proof of road tolls and parking charges.

Mileage reimbursement for international business travel

International business trips may be made in a private car if the employer approves this means of transport. The basic calculation remains the same: the number of kilometres is multiplied by the agreed rate. However, the expense claim must distinguish between:

International business trips also require consideration of the rules on flat-rate local transport allowances. If an employee travels abroad in a private or company motor vehicle, they are not entitled to the flat-rate allowances specified in the regulation for transfers from stations or airports and for local transport abroad.

Private, company and rental cars

This reimbursement method applies to vehicles not owned by the employer. It does not apply in the same way to a company-owned car, a car leased by the company or a vehicle rented for the trip.

Vehicle type	Reimbursement method	Key point
Private passenger car	Kilometres × rate	Employer approval and mileage details required
Company car	Documents for fuel and other expenses	No employee mileage reimbursement
Rental car	Rental invoice and accepted running costs	Terms follow the rental agreement and company rules

How do you claim mileage reimbursement on worktrips.com?

On worktrips.com, mileage reimbursement can form part of the complete expense claim for a specific business trip. After the trip, the employee starts the expense claim for that same journey. If a private car was used during the trip, a mileage reimbursement step appears.

The employee enters the information required for the claim, including the number of kilometres, in accordance with their company's rules. The calculated amount appears in the summary alongside the daily allowance, other expenses and the advance. This ensures that vehicle travel expense claims remain linked to a specific trip.

Daily allowance and mileage reimbursement	Expenses and documents	Advance and balance
Amounts payable linked to a specific business trip	Attachments and other costs linked to the correct trip	The amount paid before the trip and the final balance
A single cost summary	Fewer documents sent in separate messages	The amount to be repaid to the employee or employer
Information ready for approval	The ability to check the basis for an expense	The expense claim sent to the right person

The business travel module on worktrips.com organises requests, approvals, bookings and expense claims. Mileage reimbursement then becomes part of the trip rather than a separate, unconnected file. This makes it easier to manage travel expense claims, as the daily allowance, journey reimbursement, expenses and advance remain linked to the same trip. A paper form, a spreadsheet or a business travel module? Which is best for your company? We have prepared a comparison below.

Paper form	Spreadsheet	Business travel module
The document must be handed over manually	Formulas make calculations easier	Mileage reimbursement forms part of a specific business trip
Attachments may be stored in several places	Multiple versions of the file can easily be created	Documents and expenses remain linked to the trip
Checking approval status requires additional contact	Approval often takes place outside the spreadsheet	The expense claim reaches the right person

With a larger number of trips, managing car mileage claims for multiple employees using private vehicles, allocating expenses to projects and checking who approved a given amount can become challenging. Organising this area significantly reduces the need for manual work. If you are looking for a modern solution for your company, read our guide: How do you choose a business travel expense management system? Or would you like an informal conversation with our experts about organising the financial side of business travel? Book a meeting today!

 

Frequently asked questions about mileage reimbursement

What are the mileage reimbursement rates in 2026?

The maximum mileage reimbursement is 0,89 zł per kilometre for a car with an engine capacity of up to 900 cm³ and 1,15 zł for a car above 900 cm³. The limit is 0,69 zł for motorcycles and 0,42 zł for mopeds.

How is mileage reimbursement calculated?

Mileage reimbursement is the number of kilometres multiplied by the employer's applicable rate. It is based on the actual distance travelled for the business trip.

Does the car's mileage need to be documented?

A vehicle mileage log documents the route, purpose, distance and applicable rate. The information recorded should match the type of expense claim and the employer's rules.

Is a fuel invoice enough to claim mileage reimbursement?

No. A fuel invoice does not replace the information used to calculate mileage reimbursement.

Can parking and motorway tolls be claimed separately?

Yes. Reimbursement for using a vehicle does not prevent separate reimbursement of parking and toll roads, provided the expenses were connected to the business trip, accepted by the employer and supported by documents.

Is mileage reimbursement payable for a company car?

No. Company vehicles are subject to the rules for accounting for the costs of cars owned or used by the company.

Can an electric car be included in an expense claim?

Yes, but the absence of a separate generally applicable rate means that the company must establish its own rules. Mileage reimbursement for such a vehicle should not automatically be assigned to one of the rates based on engine capacity.

Does worktrips.com support mileage reimbursement?

Yes. Mileage reimbursement can be handled as part of the expense claim for a specific business trip. The employee provides the required information, and the amount is included alongside the daily allowance, expenses and advance.

When must the expense claim be submitted?

The employee submits the travel expense claim within 14 days of the trip ending. The deadline also applies to the information needed for mileage reimbursement and documents supporting additional expenses.