CRA rate guide
CRA Automobile Allowance Rates 2025
For 2025, CRA automobile allowance rates in the provinces are 72 cents per km for the first 5,000 business kilometres and 66 cents thereafter. In the territories, the rates are 76 and 70 cents per km.
Choose the province or territory where you drove, then calculate your 2025 allowance using both distance tiers.
At a glance
Country: Canada
Tax year: 2025
Scenarios covered: 2
Primary rates
Business / Province: 72 cents per kilometre -> 66 cents per kilometre
Business / Territory: 76 cents per kilometre -> 70 cents per kilometre
Official sources
2025 CRA mileage rates
Business / Province
First 5,000 km · 72 cents per kilometre; After 5,000 km · 66 cents per kilometre
Source: Government of Canada 2025 automobile allowance ratesBusiness / Territory
First 5,000 km · 76 cents per kilometre; After 5,000 km · 70 cents per kilometre
Source: Government of Canada 2025 automobile allowance ratesYear-over-year comparison
Business / Province
First 5,000 km: up 2 cents per kilometre; After 5,000 km: up 2 cents per kilometre
Business / Territory
First 5,000 km: up 2 cents per kilometre; After 5,000 km: up 2 cents per kilometre
Use this rate for your next step
- Choose province or territory treatment before calculating.
- Account for the first threshold separately from the post-threshold rate.
- Keep a log of each trip’s date, business purpose, and distance.
Practical notes
Apply the first tier only to the first 5,000 business kilometres; use the lower rate for the remaining distance.
The calculator accepts kilometres or miles and converts the distance for you.
Rate guide FAQ
What does the 2025 rate cover on this page?
This page covers the Business / Province, Business / Territory for Canada, based on the CRA 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 2025 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 2025 compare with 2024?
Use the previous year comparison section on this page to see whether the rate changed from 2024 and whether the tier structure stayed the same.