Updated for 2026–27
Cents per kilometre: 91c per km
The ATO rate for 2026–27 is 91 cents per kilometre — an 89 cent base plus a one-off 2 cent uplift — capped at 5,000 business kilometres per car.
Work out your cents-per-kilometre deduction
Uses the ATO cents per kilometre rate for 2026–27: 91c per km, capped at 5,000 business km per car per year.
Cents per kilometre vs the logbook method
The cents-per-km method needs no receipts, but it stops at 5,000 km — worth $4,550.00 at this year's rate. If you drive more than that for work, the logbook method usually gives a larger deduction, but it requires a valid 12-week logbook and records of actual expenses.
You still need to be able to show how you worked out your business kilometres, even under the simpler method.
Stop reconstructing your mileage from memory
Odo logs your drives automatically in the background, you swipe each one business or personal, and it totals your claim at the 2026/27 rates — with a CSV your accountant can use.