What is the ATO cents per km rate 2025-26?
The rate is 88 cents per eligible work-related kilometre, capped at 5,000 km per car.
ATO rate guide
ATO Cents per Km Rate 2025-26
For 2025-26, the ATO cents-per-kilometre rate is 88 cents per kilometre, capped at 5,000 work-related kilometres per car.
Guide by MileagePilotUpdated May 2, 2026
Short answer
The ATO cents-per-kilometre rate for 2025-26 is 88 cents per eligible work-related kilometre, capped at 5,000 kilometres per car.
At a glance
- Use 88c/km for the 2025-26 income year.
- The method is capped at 5,000 work-related kilometres per car.
- You do not need written evidence for every expense, but you need a reasonable basis for kilometres.
Quick calculation
Multiply eligible work-related kilometres by AUD 0.88, up to the 5,000 km cap. For totals above the cap, the cents-per-kilometre method still stops at 5,000 km per car.
Official references
Common questions
Continue with tools
Calculate estimated reimbursement, review official rate tables, or download log templates.