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Statistics • Updated 8 Oct 2026
Mileage Deduction Statistics 2026
Driver-paid commission on ride-hailing, delivery and courier platforms has a median of 20%, within a range of 11% to 25%.
What driving platforms charge, and what self-employed drivers can claim for the vehicle, by country.
Cite this page
PlatformTaxHub. "Mileage Deduction Statistics 2026." 4042 Solutions Group LLC, 2026. platformtaxhub.com/statistics/mileage-deduction-2026
The charts and figures on this page may be reused with credit to PlatformTaxHub and a link to this page.
Key Statistics
01
What commission do driving platforms charge?
Driver-paid commission has a median of 20%, within a range of 11% to 25%; 94.3% of these platforms pay drivers within 7 days.
02
What can a self-employed driver claim for the vehicle?
The United States, the United Kingdom, Germany, Australia and New Zealand publish a flat rate per mile or kilometre; Canada, Ireland, India, Nigeria and South Africa direct the self-employed to actual vehicle costs.
| Hub | Country | Authority | Basis | What applies | Tax year |
|---|---|---|---|---|---|
| Americas | United States | IRS | Flat rate per mile | Standard mileage rate for business use: 72.5 cents a mile from 1 January to 30 June 2026, 76 cents from 1 July 2026. Actual costs are the alternative. | 2026 |
| Americas | Canada | Canada Revenue Agency | Actual costs | Actual vehicle expenses (fuel, insurance, licence, maintenance, interest, leasing), apportioned by business kilometres over total kilometres, plus capital cost allowance on the same business-use share. | 2026 |
| Europe | United Kingdom | HMRC | Flat rate per mile | Simplified expenses for sole traders and partnerships: 55p a mile for the first 10,000 business miles in a car or goods vehicle (45p before 6 April 2026), then 25p. Motorcycles 24p. | 2026–27 |
| Europe | Germany | Federal Ministry of Finance (EStG, EStR) | Flat rate per kilometre | A car held as a private asset: €0.30 per kilometre driven on business journeys. Trips between home and business premises: €0.38 per kilometre of one-way distance from 2026. | 2026 |
| Europe | Ireland | Revenue | Actual costs | Running costs and wear and tear apportioned by business kilometres over total kilometres. Wear and tear on a car is 12.5% a year over 8 years, on a cost capped by reference to the car’s CO2 emissions. | 2026 |
| Asia | Australia | Australian Taxation Office | Flat rate per kilometre | Sole traders and partnerships with an individual partner: 91 cents a kilometre (88 cents for 2025–26), capped at 5,000 business kilometres per car. The logbook method is the alternative. | 2026–27 |
| Asia | New Zealand | Inland Revenue | Flat rate per kilometre | Tiered by fuel type. Petrol: $1.20 a kilometre for the business portion of the first 14,000 kilometres the vehicle travels in the year, then 37 cents. | 2025–26 |
| Asia | India | Income Tax Department (Income-tax Act, 2025) | Actual costs | Expenses and depreciation on a vehicle partly used for the business are restricted to a fair proportionate part. Motor cars depreciate at 15% a year on the written-down value. | 2026–27 |
| Africa | South Africa | SARS | Actual costs | Actual expenses apportioned to business use, with a wear-and-tear allowance writing a passenger car off over five years. The prescribed rate per kilometre applies to employees who receive a travel allowance. | 2026–27 |
| Africa | Nigeria | Nigeria Revenue Service (Nigeria Tax Act, 2025) | Actual costs | Expenses wholly and exclusively incurred in producing the income; private expenses are not deductible. Capital allowance on a motor vehicle is 25% a year, apportioned where the vehicle is partly used for the business. | 2026 |
Sources
- Commission: each platform’s own published fee terms, checked September–October 2026.
- Deduction rules: each tax authority’s own published guidance, for the tax year shown.
- IRS — Standard mileage rates
- Canada Revenue Agency — Calculating motor vehicle expenses
- GOV.UK (HMRC) — Simplified expenses if you're self-employed: Vehicles
- Federal Ministry of Finance — Einkommensteuer-Handbuch 2025, § 4 EStG (R 4.12 Reisekosten)
- Federal Ministry of Finance — Lohnsteuer-Handbuch 2026, § 9 EStG (Entfernungspauschale)
- Bundesreisekostengesetz — § 5 Wegstreckenentschädigung
- Revenue — Tax and Duty Manual Part 11-00-01: Cars, capital allowances and lease/hire payments
- Australian Taxation Office — Cents per kilometre method (business)
- Inland Revenue (NZ) — Kilometre rates 2025–2026
- Income Tax Department (India) — Income-tax Act, 2025, section 33
- Income Tax Department (India) — Depreciation rates
- SARS — Interpretation Note 47: Wear-and-tear or depreciation allowance
- SARS — Rates per kilometre
- National Assembly of Nigeria — Nigeria Tax Act, 2025 (sections 20–21, First Schedule)
Research methods and reuse: Terms of Service, section 11.