91 cents per work kilometre from 1 July 2026, up from 88c. Here's what it covers, how much you can claim, and a calculator to do the maths.
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By the Nomo team · Last reviewed 24 September 2026
| Income year | Rate per km | Max claim per car (5,000 km) |
|---|---|---|
| 2026–27 (from 1 July 2026) | 91c | $4,550 |
| 2025–26 (the return most people are doing now) | 88c | $4,400 |
| 2024–25 | 88c | $4,400 |
| 2023–24 | 85c | $4,250 |
| 2022–23 | 78c | $3,900 |
The 91c rate for 2026–27 is an 89c base rate plus a one-off 2c uplift for that year only. Doing your 2025–26 return? Use 88c.
Cents per km calculator. Enter your work kilometres, pick the income year and the number of cars, and see your estimated claim. Capped at 5,000 km per car. Estimate only.
| Work km (one car) | 2026–27 (91c) | 2025–26 (88c) |
|---|---|---|
| 1,000 km | $910.00 | $880.00 |
| 2,500 km | $2,275.00 | $2,200.00 |
| 5,000 km | $4,550.00 | $4,400.00 |
| 8,000 km | $4,550.00 | $4,400.00 |
No record of your kilometres? That's the part Nomo does. See how Nomo tracks work kilometres.
One rate covers all of your car's running costs: fuel, registration, insurance, servicing, repairs and the car's decline in value. You can't claim any of those separately on top of it.
You don't need receipts, but you do need to show how you worked out your work kilometres. A diary, a trip log or an app all work. "About 4,000, probably" doesn't.
Not sure which trips count? See driving between job sites and the work kilometre tracker.
| Cents per km | Logbook | |
|---|---|---|
| Cap | 5,000 work km per car | No cap |
| Receipts | Not needed | Needed for all car costs |
| What you claim | 91c per work km (2026–27) | Your work use % of actual costs |
| Usually suits | Occasional work driving | Heavy work driving or a costly car |
Driving more than 5,000 work kilometres? Read the ATO logbook method.
Or let Nomo's logbook app keep the 12 weeks for you, with odometer readings and your work use percentage worked out.
From 2026–27, eligible employees can take a $1,000 standard deduction with no receipts. Work car expenses count toward that $1,000, and 1,100 work kilometres at 91c is already $1,001. Past that, claiming your actual expenses may get you more back.
The full rules, including what you can claim on top: the $1,000 standard deduction, explained.
The standard deduction doesn't cover business income, so every business kilometre needs a record anyway.
Sole traders can use the same method and rate for business kilometres, up to 5,000 per car, claimed in the business section of the return. See the ATO's cents per km method for sole traders.
Nomo watches for drives on the days and hours you work.
Work or personal, plus a purpose, right after each drive.
Work trips are converted at the current rate and added to your running total.
Nomo is an Australian tax deduction and mileage/work kilometre tracking app for PAYG employees and sole traders.
91 cents per work kilometre, from 1 July 2026.
88 cents per work kilometre.
5,000 work kilometres per car, so $4,550 per car for 2026–27 and $4,400 for 2025–26.
No, but you need to be able to show how you worked out your work kilometres.
No. The rate covers all of your car's running costs, including fuel.
Yes, up to 5,000 work kilometres for each car.
Yes, for business kilometres, up to 5,000 per car.
Cents per km stops at 5,000 per car. The logbook method has no cap, so it may pay more.
Know your kilometres, not just the rate.
Nomo records every work trip and applies the current rate. 14 days free, no card needed.
Start 14-day free trialBy the Nomo team · Last reviewed 24 September 2026. We check these pages against current ATO guidance and update them when the rules change.
General information only, not tax advice. Rules change and everyone’s situation is different, so check ato.gov.au or talk to a registered tax agent about your situation. Nomo is a record keeping app, not a registered tax agent.