CRA rate guide
CRA Automobile Allowance Rates 2024
Official CRA rates with first-5,000 and post-threshold values.
This 2024 CRA automobile allowance guide is built for Canada users who need the current per-kilometre rates before running an allowance estimate. The main distinction is whether the travel falls under province rates or territory rates, plus the threshold where the rate steps down after the first segment.
At a glance
Country: Canada
Tax year: 2024
Scenarios covered: 2
Primary rates
Business / Province: 0.700/km -> 0.640/km
Business / Territory: 0.740/km -> 0.680/km
Official sources
Current rate reference
Business / Province
First 5,000 km (up to 5,000 km) · CAD 0.700/km; After 5,000 km · CAD 0.640/km
Source: Government of Canada 2024 automobile allowance ratesBusiness / Territory
First 5,000 km (up to 5,000 km) · CAD 0.740/km; After 5,000 km · CAD 0.680/km
Source: Government of Canada 2024 automobile allowance ratesYear-over-year comparison
Business / Province
First 5,000 km: up 0.020 CAD/km; After 5,000 km: up 0.020 CAD/km
Business / Territory
First 5,000 km: up 0.020 CAD/km; After 5,000 km: up 0.020 CAD/km
How to use this rate page
- Choose province or territory treatment before calculating.
- Account for the first threshold separately from the post-threshold rate.
- Keep trip purpose and distance evidence aligned with the allowance method you use.
Practical notes
CRA rate pages are most useful when paired with the calculator because the threshold split can change the total meaningfully.
For mixed unit workflows, convert or use the calculator rather than doing the threshold math manually.
Rate guide FAQ
What does the 2024 rate cover on this page?
This page covers Business / Province, Business / Territory for Canada using the published 2024 rate set tied to the listed source link.
Should I use the CRA Automobile Allowance Rates 2024 page or the calculator?
Use this page 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 2024 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 2024 compare with 2023?
Use the year-over-year comparison section on this page to see whether the rate changed from 2023 and whether the tier structure stayed the same.