# Historical ATO Cents Per Kilometre Rates (Australia) **Category:** [ATO Mileage Guides (Australia)](https://community.mycartracks.com/c/ato-mileage-guides-australia/51) **Created:** 2026-05-08 07:20 UTC **Views:** 15 **Replies:** 0 **URL:** https://community.mycartracks.com/t/historical-ato-cents-per-kilometre-rates-australia/335 --- ## Post #1 by @MyCarTracks_support Historical ATO cents per kilometre rates matter when you are fixing an older tax record, checking an employee kilometre payment, or rebuilding a mileage tracking report for a past income year. Use the rate for the income year in which the work-related driving happened, not the year when you prepare the paperwork. For the 2024-25 and 2025-26 income years, the [ATO work-related car expenses guidance](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease) lists 88 cents per kilometre for the cents per kilometre method. ATO developer guidance for the [2024 cents per kilometre determination](https://softwaredevelopers.ato.gov.au/CentsperKilometreDeductionRateforCarExpenses) also says the 88 cent rate applies from 1 July 2024 and remains effective for 2025-26 until a new determination is made. If you are rebuilding older records, keep the trip dates, kilometres, rate source, and calculation together. [MyCarTracks automatic mileage tracking](https://www.mycartracks.com/products/automatic-mileage-tracking) can help keep future trip records tied to the correct income year before tax, reimbursement, or review work starts. This article is educational and is not tax, legal, payroll, employment, or financial advice. Australian car expense rules change by income year, vehicle, business structure, employer policy, award or agreement, and fringe benefits tax treatment. Check the official source and a qualified professional before relying on a calculation. ![Historical ATO cents per kilometre rates workflow from trip capture to car expense records](upload://8slneZBHrM4QjXpyGvQVto3nGyj.svg) ## Quick answer For 2025-26 and 2024-25, the ATO cents per kilometre rate is 88 cents per kilometre. The older single-rate table is 85 cents for 2023-24, 78 cents for 2022-23, 72 cents for 2020-21 and 2021-22, 68 cents for 2018-19 and 2019-20, and 66 cents for 2015-16 through 2017-18. For 2014-15 and earlier years, the cents per kilometre method used engine-capacity bands instead of one rate for all cars. ## Historical ATO cents per kilometre rates Use this table for income years after the single-rate system started. | Income year | ATO cents per kilometre rate | | --- | ---: | | 2025-26 | 88 cents/km | | 2024-25 | 88 cents/km | | 2023-24 | 85 cents/km | | 2022-23 | 78 cents/km | | 2021-22 | 72 cents/km | | 2020-21 | 72 cents/km | | 2019-20 | 68 cents/km | | 2018-19 | 68 cents/km | | 2017-18 | 66 cents/km | | 2016-17 | 66 cents/km | | 2015-16 | 66 cents/km | The 2024 determination confirms that the 88 cent rate continues into 2025-26. The ATO cents per kilometre method page lists recent prior rates, and the 2015 law change set 66 cents per kilometre for 2015-16 before later years were set by determination. ## Rates before 1 July 2015 Before the 2015-16 income year, there was not one cents per kilometre rate for every car. The rate depended on engine capacity. The ATO's pre-2015 car expenses guidance also notes that more car expense methods were available for 2014-15 and earlier years; after 1 July 2015, the retained methods were cents per kilometre and logbook. ## 2013-14 and 2014-15 engine-capacity rates | Income year | Non-rotary engine capacity | Rotary engine capacity | Rate | | --- | --- | --- | ---: | | 2014-15 | Up to 1,600cc | Up to 800cc | 65 cents/km | | 2014-15 | 1,601-2,600cc | 801-1,300cc | 76 cents/km | | 2014-15 | Over 2,600cc | Over 1,300cc | 77 cents/km | | 2013-14 | Up to 1,600cc | Up to 800cc | 65 cents/km | | 2013-14 | 1,601-2,600cc | 801-1,300cc | 76 cents/km | | 2013-14 | Over 2,600cc | Over 1,300cc | 77 cents/km | ## 2008-09 to 2012-13 engine-capacity rates | Income year | Non-rotary engine capacity | Rotary engine capacity | Rate | | --- | --- | --- | ---: | | 2012-13 | Up to 1,600cc | Up to 800cc | 63 cents/km | | 2012-13 | 1,601-2,600cc | 801-1,300cc | 74 cents/km | | 2012-13 | Over 2,600cc | Over 1,300cc | 75 cents/km | | 2011-12 | Up to 1,600cc | Up to 800cc | 63 cents/km | | 2011-12 | 1,601-2,600cc | 801-1,300cc | 74 cents/km | | 2011-12 | Over 2,600cc | Over 1,300cc | 75 cents/km | | 2010-11 | Up to 1,600cc | Up to 800cc | 63 cents/km | | 2010-11 | 1,601-2,600cc | 801-1,300cc | 74 cents/km | | 2010-11 | Over 2,600cc | Over 1,300cc | 75 cents/km | | 2009-10 | Up to 1,600cc | Up to 800cc | 63 cents/km | | 2009-10 | 1,601-2,600cc | 801-1,300cc | 74 cents/km | | 2009-10 | Over 2,600cc | Over 1,300cc | 75 cents/km | | 2008-09 | Up to 1,600cc | Up to 800cc | 63 cents/km | | 2008-09 | 1,601-2,600cc | 801-1,300cc | 74 cents/km | | 2008-09 | Over 2,600cc | Over 1,300cc | 75 cents/km | The pre-2015 table is based on ATO legal database material for the 2013 regulation and the 2015 explanatory statement. Those sources show the engine-capacity bands and the 2014-15 update, including the 65, 76, and 77 cent rates for small, medium, and large cars. ## Which year should you use? Use the income year that contains the trip date. In Australia, the income year generally runs from 1 July to 30 June, so a trip on 20 June 2025 belongs to 2024-25 and a trip on 20 July 2025 belongs to 2025-26. That date split matters when a report covers more than one income year. If one export includes June and July trips, separate the kilometres by income year before multiplying by the rate. Do not apply the newest rate to the whole report just because you are preparing it now. ## What the cents per kilometre rate covers The cents per kilometre method uses a set rate for eligible work-related or business kilometres. The rate already takes car running costs into account, including costs such as fuel, registration, insurance, servicing, repairs, maintenance, and depreciation. You cannot add those same car running costs again when you use this method. The basic calculation is: `eligible kilometres x cents per kilometre rate = deduction amount` Example: 2,400 eligible work-related kilometres in 2025-26 at 88 cents per kilometre equals $2,112. ## The 5,000 kilometre cap still matters For current cents per kilometre claims, the cap is 5,000 work-related or business kilometres per car, per year. The ATO may still ask how you worked out the kilometres, so a diary, calendar, app trip log, roster, job record, or route notes can matter even when receipts for every running cost are not required. If your eligible car use is above the cap, or your actual car expenses are high enough that the flat rate is not a good fit, compare the result with the logbook method. The logbook method requires stronger records, but it lets you claim the work-related or business-use percentage of actual car expenses. ## Employees, sole traders, and reimbursements The historical rate table is useful for both tax deduction review and kilometre-based employer payments, but those are not the same question. Employees usually check the rate when they are claiming unreimbursed work-related car expenses or reviewing a cents per kilometre car allowance. If your employer reimbursed exact expenses or paid an allowance, check the tax and withholding treatment before assuming you can also claim a deduction. Sole traders and eligible partnerships use the rate when the cents per kilometre method applies to a car. Companies, trusts, motorcycles, and vehicles that are not cars need different motor vehicle expense treatment, so do not force this table onto a vehicle or structure outside the method. ## Records to keep when rebuilding an old car expense file Use this process when you are cleaning up an older Australia mileage tracking file: 1. Sort trips by income year, not by the date you opened the spreadsheet. 2. Remove private travel and ordinary commuting unless a supported exception applies. 3. Confirm the vehicle was a car for the relevant ATO method. 4. Apply the correct rate for that income year, or the correct pre-2015 engine band. 5. Keep the calculation worksheet with the trip log and source link. 6. Keep notes showing how you estimated or verified the kilometres. For recurring work trips, avoid a single annual estimate without support. A short note tying the kilometres to appointments, jobs, rosters, invoices, route records, or app data is much easier to review later. ## How MyCarTracks helps with historical rate checks The rate table is only one part of the file. The harder part is proving which trips belong to which income year and why they were work-related. [MyCarTracks automatic mileage tracking](https://www.mycartracks.com/products/automatic-mileage-tracking) can capture trips as they happen, separate business and personal kilometres, and export reports by driver, vehicle, and date range. For teams, [MyCarTracks fleet tracking](https://www.mycartracks.com/products/vehicle-tracking) can help managers review kilometres before a reimbursement or year-end report becomes a reconstruction exercise.
## Common mistakes to avoid - Using the current 88 cent rate for every older income year. - Mixing June and July trips into one calculation without splitting the income year. - Claiming more than 5,000 kilometres per car under the cents per kilometre method. - Adding fuel, registration, insurance, servicing, repairs, or depreciation on top of the cents per kilometre rate. - Using the single-rate table for pre-2015 years without checking engine capacity. - Treating a car allowance, reimbursement, and tax deduction as the same thing. - Applying car rules to motorcycles, utility trucks, minibuses, company vehicles, or trust/company structures without checking the correct ATO method. ## FAQ ### What is the current ATO cents per kilometre rate? For 2025-26 and 2024-25, the ATO cents per kilometre rate is 88 cents per kilometre. ### What was the ATO cents per kilometre rate for 2023-24? The 2023-24 cents per kilometre rate was 85 cents per kilometre. ### What was the ATO cents per kilometre rate for 2022-23? The 2022-23 cents per kilometre rate was 78 cents per kilometre. ### What was the ATO cents per kilometre rate for 2020-21 and 2021-22? The rate was 72 cents per kilometre for both 2020-21 and 2021-22. ### Why are older Australian rates different by engine size? For 2014-15 and earlier income years, the cents per kilometre method used engine-capacity bands. From 2015-16, the system moved to one cents per kilometre rate instead of separate small, medium, and large car rates. ### Can you use the ATO cents per kilometre rate for reimbursement? An employer may use a cents per kilometre rate for car expense payments, but reimbursement, allowance, withholding, award, agreement, and fringe benefits tax questions need separate checks. The ATO rate helps with tax calculations, but it does not by itself answer every workplace payment question. ## Where to go next - [ATO Mileage Guide for Australia](https://community.mycartracks.com/t/ato-mileage-guide-for-australia/331) for the broader decision tree across rates, deductions, logbooks, reimbursements, and FBT - [Current ATO Cents Per Kilometre Rate (Australia)](https://community.mycartracks.com/t/current-ato-cents-per-kilometre-rate-australia/334) when you only need the current 88 cent rate and current-year cautions - [Car Expense Tax Deductions (Australia)](https://community.mycartracks.com/t/car-expense-tax-deductions-in-australia/336) when you are choosing between cents per kilometre, logbook, and actual-cost treatment - [Logbook Method (Australia)](https://community.mycartracks.com/t/logbook-method-australia/342) when you need actual car expense records and a business-use percentage - [Mileage Reimbursement for Employees (Australia)](https://community.mycartracks.com/t/mileage-reimbursement-for-employees-australia/343) when an employer payment, allowance, or kilometre-based reimbursement is involved ## Sources - [ATO: Expenses for a car you own or lease](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease) - [ATO: Cents per kilometre method](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-motor-vehicle-expenses/cents-per-kilometre-method) - [ATO Software Developers: Cents per Kilometre Deduction Rate for Car Expenses 2024 Determination](https://softwaredevelopers.ato.gov.au/CentsperKilometreDeductionRateforCarExpenses) - [ATO: Calculating car expenses prior to 1 July 2015](https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-motor-vehicle-expenses/calculating-car-expenses-prior-to-1-july-2015) - [ATO legal database: Tax Laws Amendment (2013 Measures No. 1) Regulation 2013, Schedule 1 item 22](https://www.ato.gov.au/law/view/document?DocID=REG%2F20130279%2FSch1-Cl22&PiT=99991231235958) - [ATO legal database: Treasury Laws Amendment (2015 Measures No. 1) Regulation 2015 explanatory statement](https://www.ato.gov.au/law/view/print?DocID=EXN%2FEN20150039%2FNAT%2FATO%2F00001&PiT=99991231235958) - [ATO legal database: Tax and Superannuation Laws Amendment (2015 Measures No. 5) explanatory memorandum](https://www.ato.gov.au/law/view/print?DocID=NEM%2FEM201554%2FNAT%2FATO%2F00002&PiT=99991231235958) --- **Canonical:** https://community.mycartracks.com/t/historical-ato-cents-per-kilometre-rates-australia/335 **Original content:** https://community.mycartracks.com/t/historical-ato-cents-per-kilometre-rates-australia/335