Track mileage automatically
Get started
4 July 2023 - 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.

Log your business travel and calculate your reimbursements automatically. The Driversnote logbook app is always up to date on laws and the ATO mileage rates.

Driversnote

Kilometre tracking made easy

Trusted by millions of drivers

Automate your logbook Automate your logbook

How many cents per km can you claim in tax?

The new ATO 2023/24 cents per KM rate is now available - the ATO has increased it to 85 cents. You can use this rate to claim your business travel for the current tax year once it is over.

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.

What was the cents per km rate for 2022?

Between July 1st, 2022, and June 30, 2023, the cents per km rate was $0.78 per km driven for business.

All prior years' cents per km rates

Absolutely! One thing to keep in mind - 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
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. 

FAQ

You can claim 85 cents per kilometre for the 2023-2024 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.
The current cents per km rate set set by the ATO for 2023/2024 is 85 cents per km.

How to automate your mileage logbook

Manually filling out your logbook can get tedious - see how to automatically track trips for your mileage reimbursement or deductions.

This material has been prepared for general informational purposes only, and should not be taken as professional advice from Driversnote. You should consider seeking independent legal, taxation, or financial advice from a professional to check how this information relates to your own circumstances. Relevant laws also change from time to time.