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.

By year

2020 to 2025

ATO cents per kilometre method, year by year.

The figure in force in each calendar year of the open tier
Year	Applies	Figure
ATO cents per kilometre method 2025	to 2025-11-04, then the current tier	0.88 AUD/km
ATO cents per kilometre method 2024	from 2024-07-01	0.88 AUD/km
ATO cents per kilometre method 2024	to 2024-06-30	0.85 AUD/km
ATO cents per kilometre method 2023	from 2023-07-01	0.85 AUD/km
ATO cents per kilometre method 2023	to 2023-06-30	0.78 AUD/km
ATO cents per kilometre method 2022	from 2022-07-01	0.78 AUD/km
ATO cents per kilometre method 2022	to 2022-06-30	0.72 AUD/km
ATO cents per kilometre method 2021	the whole year	0.72 AUD/km
ATO cents per kilometre method 2020	from 2020-07-01	0.72 AUD/km

5 dated

Every dated period this regime holds, newest first
From	To	Published	Figure	Tier
2020-07-01	2022-06-30	–	0.72 AUD/km	open
2022-07-01	2023-06-30	–	0.78 AUD/km	open
2023-07-01	2024-06-30	–	0.85 AUD/km	open
2024-07-01	2026-06-30	–	0.88 AUD/km	open
2026-07-01	2027-06-30	–	0.91 AUD/km	needs a key

2 conditions

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-method
Nothing 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

2 cited

2026-11-04

curl "https://api.lexrates.com/v1/regimes/au-ato-cents-per-km"

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