Employers can reimburse employees for using personal vehicles for business travel, commuting, or company-owned cars.

While the Philippines does not impose a statutory mileage rate, companies should ensure that reimbursement policies are reasonable, consistent, and well-documented.

Reimbursement methods include:

  • A fixed rate per kilometre
  • Actual fuel and maintenance cost reimbursements

For more information, visit the Bureau of Internal Revenue (BIR).

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