ATO claim guide
ATO Cents per Km Claim 2025-26
A 2025-26 cents-per-kilometre claim multiplies eligible work-related kilometres by 88c, up to the method cap.
Guide by MileagePilotUpdated May 2, 2026
Short answer
A 2025-26 ATO cents-per-kilometre claim uses eligible work-related kilometres multiplied by 88 cents, up to 5,000 km per car.
At a glance
- Exclude ordinary commuting unless a specific exception applies.
- Keep a reasonable basis for the kilometres claimed.
- Use logbook instead if actual costs and business-use percentage are more important.
Claim example
A 4,400 km claim at 88c/km is AUD 3,872. A 6,000 km claim is capped at 5,000 km under this method, so the maximum before other eligibility checks is AUD 4,400.
Before you claim
- Check the travel is work-related.
- Keep notes or records supporting the kilometre estimate.
- Compare with logbook if car costs are high.
Official references
Common questions
What is the maximum 2025-26 cents-per-km claim before eligibility checks?
At 88c/km with a 5,000 km cap, the maximum calculation under this method is AUD 4,400 per car.
Continue with tools
Calculate estimated reimbursement, review official rate tables, or download log templates.