Figures · NZ · mileage
IRD kilometre rates
One instrument per income year, each issued after the year it governs: 2025-26 came into force on 4 June 2026, fourteen months after that year opened, which is why knownOn exists; 2024-25 was issued on 30 May 2025, 2023-24 on 30 May 2024 and 2022-23 on 11 May 2023, each weeks after its year closed. The Tier One rate is set per drivetrain only from 2024-25; before that the Commissioner set one for every vehicle.
- Id
- nz-ird-kilometre-rates
- Dated periods
- 16
- Re-read by
- 2027-05-31
| From | To | Published | Class | Figure | Tier |
|---|---|---|---|---|---|
| 2025-04-01 | 2026-03-31 | 2026-06-04 | Petrol | banded scale | open |
| 2025-04-01 | 2026-03-31 | 2026-06-04 | Diesel | banded scale | open |
| 2025-04-01 | 2026-03-31 | 2026-06-04 | Petrol hybrid | banded scale | open |
| 2025-04-01 | 2026-03-31 | 2026-06-04 | Electric | banded scale | open |
| 2024-04-01 | 2025-03-31 | 2025-05-30 | Petrol | banded scale | open |
| 2024-04-01 | 2025-03-31 | 2025-05-30 | Diesel | banded scale | open |
| 2024-04-01 | 2025-03-31 | 2025-05-30 | Petrol hybrid | banded scale | open |
| 2024-04-01 | 2025-03-31 | 2025-05-30 | Electric | banded scale | open |
| 2023-04-01 | 2024-03-31 | 2024-05-30 | Petrol | banded scale | open |
| 2023-04-01 | 2024-03-31 | 2024-05-30 | Diesel | banded scale | open |
| 2023-04-01 | 2024-03-31 | 2024-05-30 | Petrol hybrid | banded scale | open |
| 2023-04-01 | 2024-03-31 | 2024-05-30 | Electric | banded scale | open |
| 2022-04-01 | 2023-03-31 | 2023-05-11 | Petrol | banded scale | open |
| 2022-04-01 | 2023-03-31 | 2023-05-11 | Diesel | banded scale | open |
| 2022-04-01 | 2023-03-31 | 2023-05-11 | Petrol hybrid | banded scale | open |
| 2022-04-01 | 2023-03-31 | 2023-05-11 | Electric | banded scale | open |
Published beside the figure, and never applied for you.
The 14 000 km boundary counts ALL travel, business and private
The instrument gives the tier 1 rate to "the first 14,000 kilometres travelled by a vehicle in the income year (including business and non-business use)". A car that did 20 000 km of which 8 000 were business gets tier 1 only on the business share of the first 14 000. The corpus does not know the private mileage: pass the vehicle’s total travel so far as unitsAlreadyClaimed, not the business distance already claimed.
https://www.taxtechnical.ird.govt.nz/operational-statements/2026/os-19-04-km-2026
Inland Revenue — OS 19/04 (KM 2023), kilometre rates for the 2022-23 income yearread 2026-09-05
https://www.taxtechnical.ird.govt.nz/operational-statements/2023/os-19-04-km-2023Inland Revenue — OS 19/04 (KM 2024), kilometre rates for the 2023-24 income yearread 2026-09-05
https://www.taxtechnical.ird.govt.nz/operational-statements/2024/os-19-04-km-2024Inland Revenue — OS 19/04 (KM 2025), kilometre rates for the 2025 income yearread 2026-09-05
https://www.taxtechnical.ird.govt.nz/operational-statements/2025/os-19-04-km-2025Inland Revenue — Income Tax (Kilometre Rates … 2025-26) Instrument 2026read 2026-09-02
https://www.taxtechnical.ird.govt.nz/operational-statements/2026/os-19-04-km-2026
curl "https://api.lexrates.com/v1/regimes/nz-ird-kilometre-rates"