91c per km for 2026-27 Cap: 5,000 km

Cents Per Kilometre Calculator

One of the two ways to claim car expenses for work: a fixed rate for every work-related kilometre, up to 5,000 kilometres a year, with no need to keep fuel or servicing receipts.

1 Enter your work kilometres2 See your deduction

Step 2 · your result

Your deduction

$0

off your taxable income


Kilometres claimed
0
Rate applied
-
Maximum possible
$0
Tax saved at 30%
$0

Rates from the Australian Taxation Office, checked 12 October 2026. General information only - not tax advice.

The rate for each year

Income yearRate per kilometre
2026-2791c
2024-25 and 2025-2688c
2023-2485c
2022-2378c
2020-21 and 2021-2272c

The rate moves most years. The same 2,514 km is worth $2,287.74 at 91 cents and $2,212.32 at 88 cents.

How the calculation works

work kilometres (max 5,000) × the rate for the year

Example: 2,514 km × 91c = $2,287.74. A deduction reduces your taxable income, so the tax you save is that amount times your marginal rate - not the full amount.

Frequently asked questions

What is the cents per kilometre rate for 2026-27?

91 cents per kilometre for 2026-27, up from 88 cents in 2025-26. It is set by the ATO each year and does not depend on what your car actually costs to run.

How many kilometres can I claim?

A maximum of 5,000 work-related kilometres a year. That caps the kilometres, not the dollars - so the most you can claim at 91 cents is $4,550.

Do I need receipts?

Not for fuel or servicing - the rate is meant to cover the running costs. You do need to be able to show how you worked out the kilometres if the ATO asks.

Is it better than the logbook method?

Usually, the logbook method wins for a heavy work driver with an expensive car, because it claims your actual running costs at your work-use percentage. Cents per kilometre caps at 5,000 km but needs far less paperwork - it is the right method for a modest number of work trips.

Can I change method each year?

Yes, you choose each year. But the logbook method needs a valid logbook covering a continuous 12 week period, and you cannot create one retrospectively for a year that has already finished.

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