Canada · CRA automobile allowance rates
Mileage rates in Canada
Provincial rates for 2026. In the territories the limits are 4 cents a kilometre higher: 77 cents for the first 5,000 km, then 71 cents.
What applies now
| Band | Rate |
|---|---|
| The first 5,000 kilometres | 73 cents |
| Everything past 5,000 kilometres | 67 cents |
How a claim is worked out
Take 6,000 kilometres of business travel in Canada. The bands apply in order, so each one is charged at its own rate rather than the whole distance at the top rate.
| Band | Distance | Rate | Amount |
|---|---|---|---|
| The first 5,000 kilometres | 5,000 | 73 cents | $3,650.00 |
| Everything past 5,000 kilometres | 1,000 | 67 cents | $670.00 |
| Total | $4,320.00 | ||
What it used to be
Rates in Canada, newest first. Use the row that covers the date you drove, not the one in force today: an amended return is worked out at the rate that applied at the time.
| Period | Applies | Rate |
|---|---|---|
| 2026 Now | Since 1 Jan 2026 | 73 cents (5,000) · 67 cents |
| 2025 | 1 Jan 2025 to 31 Dec 2025 | 72 cents (5,000) · 66 cents |
| 2024 | 1 Jan 2024 to 31 Dec 2024 | 70 cents (5,000) · 64 cents |
| 2023 | 1 Jan 2023 to 31 Dec 2023 | 68 cents (5,000) · 62 cents |
| 2022 | 1 Jan 2022 to 31 Dec 2022 | 61 cents (5,000) · 55 cents |
- 2026 Provincial rates. The territories are 4 cents higher in both bands, every year.
Quick answers
What is the mileage rate in Canada?
73 cents per business kilometre, then 67 cents past 5,000. Published by: the CRA. Provincial rates for 2026. In the territories the limits are 4 cents a kilometre higher: 77 cents for the first 5,000 km, then 71 cents. Checked against the source on 27 September 2026.
When did the rate in Canada last change?
The current figures apply from 1 Jan 2026. Before that: 72 cents per business kilometre, for the first 5,000 km (1 Jan 2025 to 31 Dec 2025).
What does 6,000 kilometres of business travel come to in Canada?
$4,320.00 at the rates above. It is an estimate, and not tax advice.
Who publishes the rate for Canada?
The CRA. Automobile allowance rates; 2026 automobile deduction limits and expense benefit rates; Allowances or reimbursements for an employee’s own vehicle.
Where these figures come from
- Automobile allowance ratesThe per-kilometre limits, the 5,000 km step, and the territorial supplement.
- 2026 automobile deduction limits and expense benefit ratesThe announcement that set this year’s figures.
- Allowances or reimbursements for an employee’s own vehicleWhen an allowance is taxable, and the records to keep.
Rates move. If yours has and this page has not, the other countries are here.
Other countries
- United Kingdom55p per business mile, banded to 25p past 10,000
- IrelandThe civil service motor travel rates, by engine size and distance
- United States76 cents per business mile, with no threshold
- Australia91 cents per business kilometre, capped at 5,000
- New Zealand$1.20 per business kilometre, then 37 cents past 14,000
- Deutschland30 cents per business kilometre, from the first one
- Österreich50 cents per business kilometre, capped at 30,000 km
- België0.4452 euro per business kilometre for 1 October to 31 December 2026, reindexed quarterly
- España26 cents per business kilometre, tax free
- Nederland25 cents per business kilometre, untaxed
- FranceThe barème kilométrique, by fiscal horsepower and distance
- 日本Whatever rate your employer sets, as there is no national one