Estimate a car expense amount using the ATO cents-per-kilometre rate. The result depends on your inputs and does not establish a deduction.
Interactive worksheet | Current ATO rate
ATO rate
91 cents per business kilometre, capped at 5,000 km per vehicle per income year (2026-27 income year).
Quick distances
Estimated car expense amount (AUD)
$0.00
General estimate using the 2026-27 rate in determination F2026L00785 s4. This tool does not check eligibility or whether trips qualify. Your tax outcome depends on the full facts; review it with a registered tax agent and check ATO guidance before lodging.
Keep a record of your business kilometres
Expense and mileage tracking: With Plus or Pro, enter business kilometres alongside your expenses and view a mileage total calculated at the ATO cents-per-km rate.
Reference ledger | Cents-per-kilometre rules
How the cents-per-km method works
This worksheet uses 91 cents/km for 2026-27 under determination F2026L00785 s4 and the 5,000 km per-car cap in ITAA 1997 s28-25(1). It subtracts the kilometres you have already counted from the cap, then applies the rate to the remaining distance within that cap. Use a separate calculation for each car and review your inputs before relying on the estimate.
What counts as a business km for locums?
The calculator cannot decide whether a journey qualifies. A distance between home and a workplace, or between two workplaces, needs to be considered with the full facts. Record the route and purpose and take any uncertain trips to a registered tax agent. Consult the ATO before treating the displayed amount as a claim on your tax return.
Records to discuss with your tax agent
To explain your inputs, consider keeping the following details together. This list does not confirm that your evidence meets ATO requirements:
- Date of the trip
- Destination (workplace or site name)
- Kilometres travelled
- Purpose of the trip
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Reference notes | Mileage questions
Frequently asked questions
Can I use the cents-per-km method as a locum?
This calculator does not check eligibility or decide which trips count as business travel. It applies the displayed rate and cap to the kilometres you enter for one car. Your tax outcome depends on the full facts. Check ATO guidance and discuss the method and your travel records with a registered tax agent.
What's the 2026-27 cents-per-km rate?
Section 4 of the 2026 Cents per Kilometre Deduction Rate for Car Expenses Determination (F2026L00785) sets 91 cents per business kilometre for 2026-27. ITAA 1997 s28-25(1) caps this method at 5,000 business km per car per income year. These figures do not establish your eligibility to claim.
What is the 5,000 km cap?
ITAA 1997 s28-25(1) limits this method to 5,000 business kilometres per car per income year. Enter the kilometres already counted for the same car, followed by the distance you want to estimate. The calculator excludes any distance above the remaining cap and shows that distance separately. It does not select an alternative method for you.
Do I need a logbook for the cents-per-km method?
Ask the ATO or a registered tax agent which records are appropriate for your circumstances. This tool does not assess whether your evidence is sufficient. As a planning aid, keep the dates, destinations, distances and reasons for the trips behind your inputs together, so you can explain the figures when seeking advice.