17 on my read out. 17.8 hand calc with correction.
I have 255/80 St Maxx, 2/1 lift, sliders, full steel skids, and 3rd row.
I drive 90% City but I'm fairly conservative. I time the lights and use cruise. Gotta love AZ grid system.
Round trip up to Prescott AZ and back I get 19.5 on the read out, 20.28 hand calc with correction.
I'm certain it depends alot of driving behavior. My wife always got 35mpg in her tdi Jetta, I would usually got about 45mpg on the same Prescott trip.
So on a trip to Colorado I used gps, my speedo, my trip milage and the physical mile markers to test how far off milage/ speed was. I got 4% difference. Over a 100mi stretch, my trip guage read 96mi. My hand held gps read 100 mi, mile markers read 100 mi, but my speedo is only off 1mph at 75, 1.3% difference. So Im guessing the speedometer just reads fast. But I'm no engineer or rocket scientist.