Mileage rules by country
What a mileage log has to contain where you file, and the rate that applies — taken from each tax authority's own rules rather than from a summary of them.
Country
Australia Austria Canada Croatia Denmark Estonia Finland Germany Malta Netherlands Norway Poland Portugal Slovenia South Africa Spain Sweden Switzerland Thailand United Kingdom United States
Longer reads
A country page answers "what must I record here". These answer the question people actually type, which is usually a situation rather than a rule.
Fahrtenbuch or the 1% rule — and why a half-kept logbook is worse than none Germany lets you value private use of a company car two ways. The logbook usually wins on arithmetic and loses on form — a single break in the chain invalidates it for the whole year. Being paid for your own car in Estonia — the 64 € a month that no longer exists Estonia used to allow a flat monthly allowance with no records. It does not any more. Without a logbook the entire payment is salary — and the employer's written decision has to come first. Spain prescribes no form for mileage records — and puts the burden on your employer, not on you The 0,26 €/km exemption depends on proving la realidad del desplazamiento. There is no prescribed format, and for exempted travel expenses the party who must prove it is the employer. Using your own car for work in Finland — what you can claim, and what you have to write down Finland runs three separate mileage regimes and they ask for different records. Which one you are in, what each requires, and the 2026 rate — sourced from Verohallinto. Driving a company car privately in the Netherlands — the 500 kilometre line, and what crossing it costs The Dutch rittenregistratie exists to prove one thing: no more than 500 private kilometres in a calendar year. What it must contain, and why the penalty lands on the whole year rather than the trip. Poland has two vehicle registers, they are not interchangeable, and one of them halves your VAT For a car used partly privately, the register that matters is the VAT one under art. 86a ust. 7. What it must contain, including the counter reading nobody remembers, and the 100% to 50% drop. The 0,40 € per kilometre figure exists in Portugal — and a sole trader may not pay it to themselves CIRS art. 33.º blocks recipients of category B income from deducting the use of their own vehicle in the activity. Who the 0,40 figure is for, who it is not for, and what the alternative is. Sweden asks for two odometer readings and audits you on nine fields The hard requirement for a Swedish körjournal is the odometer at the start and end of the year. The bör-list is what an audit actually asks for — and a journal that cannot answer it loses.