Fuel, rego, insurance and servicing all need a receipt. Scan them as you go with Instant Receipts and they are saved, sorted and ready at tax time.
Work out your ATO cents per km deduction. The rate for 2026-27 is 91 cents per km, for up to 5,000 km per car. Compare with the logbook method below.
Estimate only. Check the rate on ato.gov.au before you lodge.
Optional. Add your total car costs and business use percentage.
The cents per kilometre method lets you claim a set rate for each business kilometre you drive in your own car. The rate covers fuel, servicing, registration, insurance and depreciation — you do not add those on top. The ATO sets the rate each year.
| Income year | Rate per km | Maximum (5,000 km) |
|---|---|---|
| 2026-27 | 91 cents | $4,550.00 |
| 2025-26 | 88 cents | $4,400.00 |
| 2024-25 | 88 cents | $4,400.00 |
| 2023-24 | 85 cents | $4,250.00 |
| 2022-23 | 78 cents | $3,900.00 |
Take your business kilometres for the year, up to 5,000 per car, and multiply by the rate. If you drove 3,000 business kilometres in 2026-27, your deduction is 3,000 × $0.91 = $2,730.
You do not need receipts for the running costs. You do need to be able to show how you worked out your kilometres — a diary, a list of trips with dates and client names, or the myDeductions tool in the ATO app. You also need to show you own or lease the car.
The method is for sole traders and partnerships, and only for cars (vehicles that carry less than one tonne and fewer than 9 passengers). Travel between home and your usual workplace is private and does not count.
Cents per km is quick and needs no cost receipts, but it stops at 5,000 km. The logbook method has no kilometre limit. You keep a logbook for 12 weeks, work out your business use percentage, then claim that share of fuel, rego, insurance, servicing and depreciation. If you do a lot of driving for work, it often gives the bigger deduction.
Fuel, rego, insurance and servicing all need a receipt. Scan them as you go with Instant Receipts and they are saved, sorted and ready at tax time.
Scan them with Instant Receipts and they are filed for you. 30 scans a month are free.
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