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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

The scale

open tier, to 2025-11-04

Each band prices only the distance that falls inside it.

In force from 2025-04-01

The scale by vehicle class and distance, in force from 2025-04-01
Vehicleup to 14,000 kmover 14,000 km
Petrol1.20.37
Diesel1.30.38
Petrol hybrid0.90.24
Electric1.220.23

In force from 2024-04-01 to 2025-03-31

The scale by vehicle class and distance, in force from 2024-04-01
Vehicleup to 14,000 kmover 14,000 km
Petrol1.170.37
Diesel1.260.35
Petrol hybrid0.860.21
Electric1.080.19

In force from 2023-04-01 to 2024-03-31

The scale by vehicle class and distance, in force from 2023-04-01
Vehicleup to 14,000 kmover 14,000 km
Petrol1.040.35
Diesel1.040.35
Petrol hybrid1.040.21
Electric1.040.12

In force from 2022-04-01 to 2023-03-31

The scale by vehicle class and distance, in force from 2022-04-01
Vehicleup to 14,000 kmover 14,000 km
Petrol0.950.34
Diesel0.950.34
Petrol hybrid0.950.2
Electric0.950.11

In NZD per km, as the authority published it. Nothing is rounded. What applies after 2025-11-04 is the current tier.

By year

2022 to 2025

IRD kilometre rates, year by year.

The figure in force in each calendar year of the open tier
YearAppliesFigure
IRD kilometre rates 2025from 2025-04-01 to 2025-11-04, then the current tierthe scale from 2025-04-01
IRD kilometre rates 2025to 2025-03-31the scale from 2024-04-01
IRD kilometre rates 2024from 2024-04-01the scale from 2024-04-01
IRD kilometre rates 2024to 2024-03-31the scale from 2023-04-01
IRD kilometre rates 2023from 2023-04-01the scale from 2023-04-01
IRD kilometre rates 2023to 2023-03-31the scale from 2022-04-01
IRD kilometre rates 2022from 2022-04-01the scale from 2022-04-01

Periods

16 dated
Every dated period this regime holds, newest first
FromToPublishedFigureTier
2022-04-012023-03-312023-05-11banded scaleopen
2022-04-012023-03-312023-05-11banded scaleopen
2022-04-012023-03-312023-05-11banded scaleopen
2022-04-012023-03-312023-05-11banded scaleopen
2023-04-012024-03-312024-05-30banded scaleopen
2023-04-012024-03-312024-05-30banded scaleopen
2023-04-012024-03-312024-05-30banded scaleopen
2023-04-012024-03-312024-05-30banded scaleopen
2024-04-012025-03-312025-05-30banded scaleopen
2024-04-012025-03-312025-05-30banded scaleopen
2024-04-012025-03-312025-05-30banded scaleopen
2024-04-012025-03-312025-05-30banded scaleopen
2025-04-012026-03-312026-06-04banded scaleopen
2025-04-012026-03-312026-06-04banded scaleopen
2025-04-012026-03-312026-06-04banded scaleopen
2025-04-012026-03-312026-06-04banded scaleopen

What you must decide

1 conditions

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

Sources

4 cited

Ask the API

2026-11-04
curl "https://api.lexrates.com/v1/regimes/nz-ird-kilometre-rates"

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