Let be the time since the two sampled mitochondrial genomes shared their ancestor. Under the stipulated one-change-per-difference approximation, both descendant lineages contribute, giving a total evolutionary duration . Therefore the per-site, per-lineage mutation rate estimate is
This is not a whole-genome event rate; multiplying by the number of usable sites would give that rate. Without equal lineage rates, the pairwise data identify their sum rather than either rate separately.
The calculation assumes an accurate sequence alignment of corresponding ancestral sites, negligible errors in DNA sequencing, and an appropriate divergence-time calibration for the sampled mitochondrial genomes. It assumes a constant molecular clock on each lineage, comparable rates across sites for this simple average, and no extra differences introduced by incorrectly aligned insertions or deletions. It treats observed nucleotide substitutions as a record of mutations; interpreting a substitution-based rate as the underlying mutation rate additionally requires a suitable neutral model rather than strong filtering by natural selection. Independence between sites is useful for a simple sampling model and uncertainty calculation. The supplied time must refer to the common ancestor of these sequences: a species split need not coincide exactly with a sampled gene's ancestral split.

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