CRA rate guide
CRA Automobile Allowance Rates 2026
Official CRA rates with first-5,000 and post-threshold values.
This 2026 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: 2026
Scenarios covered: 2
Primary rates
Business / Province: 73 cents per kilometre -> 67 cents per kilometre
Business / Territory: 77 cents per kilometre -> 71 cents per kilometre
Official sources
2026 CRA mileage rates
Business / Province
First 5,000 km (up to 5,000 km) · 73 cents per kilometre; After 5,000 km · 67 cents per kilometre
Source: Government of Canada 2026 automobile allowance ratesBusiness / Territory
First 5,000 km (up to 5,000 km) · 77 cents per kilometre; After 5,000 km · 71 cents per kilometre
Source: Government of Canada 2026 automobile allowance ratesYear-over-year comparison
Business / Province
First 5,000 km: up 1 cents per kilometre; After 5,000 km: up 1 cents per kilometre
Business / Territory
First 5,000 km: up 1 cents per kilometre; After 5,000 km: up 1 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 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 2026 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 2026 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 compare with 2025?
Use the year-over-year comparison section on this page to see whether the rate changed from 2025 and whether the tier structure stayed the same.
What is the CRA mileage rate 2026 for Ontario?
Ontario uses the CRA province rates for 2026: 73 cents per kilometre for the first 5,000 kilometres and 67 cents per kilometre after that.
Is the CRA mileage rate 2026 different for territories?
Yes. CRA territory rates are higher than province rates, so choose the province or territory path before calculating the allowance.