Work out your deduction
You can claim up to 5,000 km per car with this method.
Estimate only. Not tax advice. The rate covers fuel, registration, insurance, repairs and decline in value.
Rates by year
| Income year | Rate | Maximum claim at 5,000 km |
|---|---|---|
| 2026–27 | 91 c/km | A$4,550.00 |
| 2025–26 | 88 c/km | A$4,400.00 |
| Earlier years | See the archive | Rate history |
Source: ATO · FY 2026–27 and 2025–26 · checked 27 Oct 2026
The maximum claim is our arithmetic (rate × 5,000 km), not a figure the ATO publishes.
Cents per km or logbook?
Use cents per km when you drive few business kilometres and want a simple claim. Use the logbook method when your business driving or running costs are high. With cents per km you can claim at most 5,000 km per car. If you drive more for business, the logbook method may give a bigger deduction. It needs a 12-week logbook and records of your actual costs.
Common questions
Estimates only. This page gives general information, not tax advice; check your situation with the ATO or a registered tax agent.