Cents Per Km Calculator (ATO Work-Related Car Expenses)
Estimate your ATO work-related car expense tax deduction using the cents-per-kilometre method — not a trip fuel cost.
Result
$2,730.00 estimated deduction
- Business kilometres entered
- 3,000 km
- Kilometres used (capped at 5,000)
- 3,000 km
- Rate
- 91c per km
- Estimated deduction
- $2,730.00
The cents-per-kilometre method multiplies your business kilometres by a single ATO rate that's meant to cover all your car running costs — fuel, servicing, insurance, registration and depreciation. You don't need receipts for the rate itself, but you must be able to show how you worked out your business kilometres.
Assumptions and notes
- Uses the ATO cents-per-kilometre method for work-related car expense deductions, capped at 5,000 business kilometres per car, per year.
- The default rate (91 cents/km) is the ATO rate for the 2026–27 income year. Enter a different rate if calculating for an earlier income year.
- This rate is intended to cover all running costs for the car (fuel, servicing, insurance, registration and depreciation) — you can't separately claim these on top of it.
- You don't need written evidence of your car costs, but you must be able to show how you worked out your business kilometres (for example, a diary of trips).
- This estimates an individual income tax deduction, not the cost of fuel for a trip — see the Fuel Cost Calculator for that.
- Results are estimates only and are not financial, tax or legal advice.
Information last checked: August 2026.
Official sources
Frequently asked questions
What is the ATO cents per km rate for 2026–27?
91 cents per kilometre for the 2026–27 income year (1 July 2026 to 30 June 2027) — a base rate of 89 cents plus a temporary 2 cent uplift. Always check the ATO website for the rate that applies to the income year you're claiming for.
What's an example calculation?
If you drove 2,800 business kilometres over the year, your deduction would be 2,800 × $0.91 = $2,548. If you drove 6,500 business kilometres, only the first 5,000 count under this method: 5,000 × $0.91 = $4,550 — the remaining 1,500km isn't claimable unless you switch to the logbook method.
How is this different from the Fuel Cost Calculator?
The Fuel Cost Calculator estimates how much fuel a trip will cost you at the pump. This calculator estimates an ATO tax deduction using a flat rate per kilometre that covers all car running costs, not just fuel — the two numbers answer different questions.
What if I drive more than 5,000 business kilometres a year?
You can still only claim up to 5,000km under the cents-per-kilometre method. To claim a deduction for the kilometres beyond that, you'd need to use the logbook method instead, which claims the business-use percentage of your actual car expenses.