🚗 ATO KM Tax Logbook 2025–26

ATO Cents Per Kilometre Method 2025–26

The cents per km method lets you claim business vehicle expenses without keeping fuel receipts. The 2025–26 rate is 88 cents per km, capped at 5,000 km per vehicle per year (maximum deduction: $4,400).

What counts as a business trip?

• Travel between two workplaces (e.g. office to client site)
• Client visits and site inspections
• Travel to pick up work supplies or equipment
• Travel for work-related conferences or training

Personal trips do not qualify — including home to work travel (unless you carry heavy equipment or work from a home office meeting ATO rules).

Always verify with the ATO or a registered tax agent. Rates are subject to change each financial year.