ATO rate guide
ATO Cents Per KM Rate 2026-27 (91c/km)
The ATO cents per kilometre rate for 2026-27 is 91 cents per km. Use this page to confirm the rate, estimate your deduction, and compare with the logbook method.
This 2026-27 ATO cents-per-kilometre guide is designed for Australia work-related car expense planning. The main goal is to confirm the correct per-kilometre rate and move quickly into an estimate without hunting through broader guidance pages.
At a glance
Country: Australia
Tax year: 2026-27
Scenarios covered: 1
Primary rates
Business / Car: 91 cents per kilometre
Official sources
2026-27 ATO mileage rates
Business / Car
Cents per kilometre (up to 5,000 km) · 91 cents per kilometre
Source: ATO cents per kilometre method (2026-27)Year-over-year comparison
Business / Car
Cents per kilometre: up 3 cents per kilometre
Use this rate for your next step
- Confirm the tax year before quoting the cents-per-kilometre rate.
- Use work-related kilometres only when estimating the claim value.
- Keep notes and supporting evidence for the journeys behind the total.
Practical notes
This method is built for quick deduction planning, but it still depends on keeping reasonable records behind the estimate.
If you need a total rather than a reference rate, the linked calculator is the faster path.
Rate guide FAQ
What does the 2026-27 rate cover on this page?
This page covers the Business / Car for Australia, based on the ATO source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2026-27 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2026-27 compare with 2025-26?
Use the previous year comparison section on this page to see whether the rate changed from 2025-26 and whether the tier structure stayed the same.
What is the ATO cents per km rate 2026-27?
The 2026-27 ATO cents-per-kilometre rate is 91 cents per eligible work-related kilometre across Australia.
Can I claim more than 5,000 km with the cents per km method?
No. The cents-per-kilometre method is capped at 5,000 work-related kilometres per car for the income year, so the maximum calculation at 91c/km is AUD 4,550.
How do I calculate an example using the 2026-27 ATO rate?
Multiply eligible work-related kilometres by AUD 0.91. For example, 3,200 km at 91c/km produces an estimated tax deduction of AUD 2,912.