Figures · AU · mileage
ATO cents per kilometre method
Australian income years, 1 July to 30 June. Capped at 5 000 business kilometres per car per year; beyond that the logbook method applies instead.
- Id
- au-ato-cents-per-km
- Dated periods
- 5
- Re-read by
- 2027-06-30
| From | To | Published | Class | Figure | Tier |
|---|---|---|---|---|---|
| 2026-07-01 | 2027-06-30 | — | Car | 0.91 AUD/km | needs a key |
| 2024-07-01 | 2026-06-30 | — | Car | 0.88 AUD/km | open |
| 2023-07-01 | 2024-06-30 | — | Car | 0.85 AUD/km | open |
| 2022-07-01 | 2023-06-30 | — | Car | 0.78 AUD/km | open |
| 2020-07-01 | 2022-06-30 | — | Car | 0.72 AUD/km | open |
Published beside the figure, and never applied for you.
Only the owner or lessee of the car may claim at this rate
The rate covers depreciation, registration, insurance, maintenance, repairs and fuel, so it presupposes bearing those costs. Whether the caller owns or leases the car is a fact about them, not about the figures, so it is published and not applied. Joint owners each claim up to the cap where each uses the car to earn income separately.
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease/cents-per-kilometre-methodNothing may be added to the rate
The rate is inclusive: "You can’t add these, or any other car expenses, on top of the rate when calculating your deduction." A caller adding tolls or parking to this answer is over-claiming.
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease/cents-per-kilometre-method
Australian Taxation Office — Cents per kilometre methodread 2026-09-05
https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease/cents-per-kilometre-methodAustralian Taxation Officeread 2026-09-01
https://softwaredevelopers.ato.gov.au/CentsperKilometreDeductionRateforCarExpenses
curl "https://api.lexrates.com/v1/regimes/au-ato-cents-per-km"