Latest update: 30 June 2026 - 2 min read

Historic ATO Cents Per Kilometre Rates

On this page you will find the ATO cents per kilometre rate for both the current and previous years. When claiming for mileage, you will want to use the rate for the year in which the driving took place.

Quick refresher on the cents per km method

Each year, the ATO issues the standard car expense mileage rate for the coming year. The rates cover the cost of using your personal vehicle for work-related purposes.

How many cents per km can you claim in tax?

The new ATO 2026/27 cents per KM rate is now available, at 91 cents per km. Once the current tax year is over, you can use this rate to claim your business travel.

If you want to know more, we have written guides for employees on car expenses reimbursement, as well as for self-employed and business owners.

All prior years’ cents per km rates

Keep in mind that the current setup of one standard rate for work-related car expenses was implemented for the 2015/2016 financial year. Prior to that, the rate would vary based on the size and the type of engine your car had. For details, see the tables below.

Financial Year	Cents per km rate
2026/27	91
2025/26	88
2024/25	88
2023/24	85
2022/23	78
2021/22	72
2020/21	72
2019/20	68
2018/19	68
2017/18	66
2016/17	66
2015/16	66

Financial year	Non-rotary engine rate	Rotary engine rate	Cents per km rate
2014/15	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	65 76 77
2013/14	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	65 76 77
2012/13	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	63 74 75
2011/12	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	63 74 75
2010/11	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	63 74 75
2009/10	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	63 74 75
2008/09	Up to 1,600cc 1,601-2,600cc Over 2,600cc	Up to 800cc 801-1,300cc Over 1,300cc	63 74 75

Who decides the rate, and how?

To determine next year’s rate, the ATO looks at the average costs of owning (fixed costs) and operating (variable costs) a vehicle in a year. In short, the rate for business use is based on the average cost of ownership plus the average operating costs of a car. You can use those rates when using the cents per km method to calculate your mileage reimbursement.

91 cents per kilometre for the 2026-2027 tax year. Note that if you are claiming mileage for previous tax years, you will need to use the corresponding rate. Find the ATO cents per km rates in this article’s table.” headline=“How many cents per km can I claim?”>

FAQ

The current cents per km rate set set by the ATO for 2026/2027 is 91 cents per km.