Calculate your deductible vehicle expense using IRD's kilometre rates for business travel.

Total kilometres travelled For the income year

km

Vehicle type

Business use

%

Please enter valid kilometres and a business-use percentage between 1 and 100.

Deductible vehicle expense

$0.00

Calculation breakdown

These are IRD's published kilometre rates for the 2024–25 income year (1 April 2024 to 31 March 2025). Use them when filing your tax return for that year. Rates are published annually after each income year ends — usually late May.
Tier 1 covers the first 14,000 km of total travel and includes both fixed costs (depreciation, insurance, registration) and running costs (fuel, maintenance). Tier 2 covers travel over 14,000 km and includes running costs only.
This calculator uses the kilometre rate method — one of two methods IRD allows for vehicle expense claims. The other is the cost method, which uses your actual receipts. You need to use the same method consistently for as long as you own the vehicle.

Need a hand with the rest of your return?

Vehicle expenses are one of dozens of things we sort out when we prepare your IR3 or IR4 return.