Two units that run in opposite directions
Miles per gallon measures distance per fuel; litres per 100 km measures fuel per distance. So they are reciprocals, not multiples: doubling mpg halves L/100km. With the US gallon of 3.785411784 L and the mile of 1.609344 km, the conversion is L/100km = 235.2146 ÷ mpg, and the same formula runs backwards. The imperial gallon is 4.54609 L, so UK mpg figures are 20% higher for the same car: 30 mpg US is 36 mpg UK.
Why the reciprocal matters
Because the scale is curved, equal mpg gains are not equal fuel savings. Going from 15 to 20 mpg saves 3.9 L per 100 km; going from 40 to 45 saves only 0.65. Per-distance units make that obvious, which is why Europe, Canada, Australia and most fleet managers prefer L/100km, and why US window stickers now also show gallons per 100 miles. Japan and parts of Asia quote km/L instead, which is simply 100 ÷ L/100km.
Reference points
A large SUV at 18 mpg US uses 13.1 L/100km; a typical sedan at 30 mpg, 7.8; an efficient hybrid at 50 mpg, 4.7. The fuel cost calculator turns any of these into money for a trip.