Is logbook better than cents-per-km in 2025-26?
Only if actual costs and business-use percentage justify the extra records. The cents-per-kilometre method is simpler but capped.
ATO method comparison
ATO Cents per Km vs Logbook 2025-26
Use cents-per-kilometre for simpler capped claims, or logbook when actual costs and business-use percentage better reflect the car use.
Guide by MileagePilotUpdated May 2, 2026
Short answer
For 2025-26, cents-per-kilometre is simpler but capped at 5,000 work-related kilometres per car; logbook requires more records but can reflect actual costs.
At a glance
- Cents-per-kilometre: fewer records, capped calculation.
- Logbook: more records, actual costs and business-use percentage.
- Run both estimates before choosing if car costs are material.
When cents-per-km fits
Choose cents-per-kilometre when eligible kilometres are modest and the capped calculation is enough for the claim.
When logbook fits
Choose logbook when business use is substantial, running costs are high, and you can support a valid business-use percentage.
Official references
Common questions
Continue with tools
Calculate estimated reimbursement, review official rate tables, or download log templates.