Mileage reimbursement calculator
The trip
Total kilometres: 200 km
Fuel
Price not available
The ACI table
It is the per-kilometre cost of your exact model: fuel, wear, servicing, road tax, insurance and depreciation. Pick the vehicle and we read it from the tables published in the Italian official gazette.
or type it by hand
Fuel only
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Reimbursement from ACI table
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How it holds up for tax
The reimbursement stays out of the employee's taxable income when it is worked out from the ACI tables — since 2025 this also covers trips inside the municipality, as long as the expense note shows the route, the vehicle, the per-kilometre cost applied and the business reason. Anything above the table is taxed. For the company, the deduction stops at the cost of a car up to 17 fiscal horsepower on petrol or 20 on diesel.
D.Lgs. 192/2024 (art. 51 c. 5 TUIR) · circolare AdE 15/E del 22 dicembre 2025 · art. 95 c. 3 TUIR
Indicative estimate, it does not replace your payroll adviser.
Frequently asked questions
Mileage reimbursement, ACI tables and pump prices
How is mileage reimbursement calculated?
You multiply the kilometres driven by the vehicle cost per kilometre taken from the ACI tables. A round trip doubles the kilometres, and several trips multiply it further. The ACI cost is not the fuel price: it also covers wear, servicing, road tax, insurance and depreciation.
Are the ACI tables inside the tool, or do I have to look them up?
They are inside. The fuel type, make and model menus read the 2026 ACI tables published in the Italian official gazette no. 297 of 23 December 2025: 5,130 vehicles across cars in and out of production, motorcycles and motorhomes. Pick yours and the cost per kilometre fills itself in. The files are the official ones from aci.gov.it, released under a CC BY 4.0 licence, and they stay inside the page: choosing a model sends nothing anywhere.
My model is missing, or I drive far more or far less than 15,000 km
The per-kilometre cost ACI publishes in the gazette is the one worked out on 15,000 km a year, and it is the figure normally quoted on an expense note. The real cost changes with the kilometres you drive: below 15,000 it goes up, because road tax, insurance and depreciation spread over less road, and above it goes down. The other mileage bands live on the costikm.aci.it service, which cannot be automated. If you have that figure, or if your exact trim is not listed, the cost per kilometre field stays editable by hand.
Where does the fuel price shown here come from?
From the open data of the Italian ministry price observatory, where every station is required to report the price it charges. Every morning we recompute the average across all active stations, keeping self service and attended apart, ordinary roads and motorways apart, and leaving out premium products such as Blue Diesel or HVO, which cost up to forty cents more and would skew the average. The date of the data is printed under the price.
Is mileage reimbursement taxed?
No, when it is worked out from the ACI tables. Since 2025 legislative decree 192/2024 has rewritten article 51(5) of the Italian income tax code, and the exemption now also covers trips inside the municipality, which used to be taxable unless backed by a carrier ticket. Circular 15/E of 22 December 2025 does require the paperwork to show the route, the vehicle, the per-kilometre cost applied and the business reason. Anything paid above the table is taxable income.
Does mileage reimbursement have to be paid traceably?
No. The traceable payment requirement introduced by the 2025 budget law applies to meals, lodging, travel and taxi or private hire transport. Mileage allowances stay outside it, because there is no employee outlay to pay by card: there is their own car that covered some kilometres. The Italian revenue agency confirmed this in circular 15/E of 2025.
Why is the ACI reimbursement higher than what I spend on fuel?
Because a car costs more than the fuel in it. The ACI table folds tyres, servicing, repairs, road tax, insurance and depreciation into the per-kilometre cost: real costs that someone putting their own car to work actually bears. The gap between the two figures above is exactly that share.
Does it also apply to the self-employed?
The article 51 mechanism is about employees. A freelancer travelling to a client does not receive a tax-free reimbursement: they bill the trip, and that amount is fee income, with VAT and withholding where applicable. The ACI tables are still the most defensible way to quantify it, which is why this page keeps them at the centre.
How is mileage reimbursement worked out?
You multiply the kilometres driven by the cost per kilometre for that vehicle from the ACI tables. A return trip doubles the distance. The ACI figure is not the fuel price: it also covers wear, servicing and depreciation.
Where does the fuel price come from?
From the open data of the Italian ministry price observatory, where every filling station has to report what it charges. Every morning the average across all active stations is worked out again.
Does my data stay private?
Yes, and not because we promise it: this tool runs entirely inside your browser. What you type or upload never leaves your device, so it never reaches a server of ours and there is nothing we could keep, read or lose. You can check it yourself: open the page, disconnect from the internet, and the tool keeps working.
Do you store what I enter?
No. There is no database behind this tool: we do not store your files, your text or your results. When you close the tab nothing is left — not here with us, because it never arrived, and not anywhere else.
Do you profile me? Are you GDPR compliant?
We do not profile you: there is no account to create, we never ask for your email to use a tool, and we keep no profile of what you do. We are an Italian company and we work under the GDPR and the other European rules, with the privacy notice and the consent request in plain sight. One thing we say in full rather than hiding it behind a slogan: the ads on the page are Google's, and Google may use cookies to personalise them. You decide from the consent banner: if you say no the ads stay, but they are not personalised, and the tool works exactly the same.
If it is free, how do you make money?
From the ads on the page, and that is all. We do not sell your data, there is no hidden paid plan, there is no limit that eventually asks for your card, and you do not have to sign up. The ads pay for the servers and for the time we spend writing the tools: that is how we can keep them open to everyone.