New Zealand · Inland Revenue kilometre rates

Mileage rates in New Zealand

Petrol rates for 2025-26, the latest Inland Revenue has published. It publishes each year’s rates after the year ends, so 2026-27 rates follow in mid-2027. Diesel is $1.30 then 38 cents, petrol hybrid 90 then 24 cents, and electric $1.22 then 23 cents. Tier 1 covers the first 14,000 km of total travel.

Work out a claim for New Zealand See what it used to be

What was last published

This is the latest that has been published. It covers 1 April 2025 to 31 March 2026. That period has ended, and nothing for the period after it had been published when we checked on 27 September 2026.

What was last published
Band	Rate
The first 14,000 kilometres	$1.20
Everything past 14,000 kilometres	37 cents

How a claim is worked out

Take 16,800 kilometres of business travel in New Zealand. 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 14,000 kilometres	14,000	$1.20	$16,800.00
Everything past 14,000 kilometres	2,800	37 cents	$1,036.00
Total			$17,836.00

What it used to be

Rates in New Zealand, 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
2025-26 Latest published	1 Apr 2025 to 31 Mar 2026	$1.20 (14,000) · 37 cents
2024-25	1 Apr 2024 to 31 Mar 2025	$1.17 (14,000) · 37 cents
2023-24	1 Apr 2023 to 31 Mar 2024	$1.04 (14,000) · 35 cents
2022-23	1 Apr 2022 to 31 Mar 2023	95 cents (14,000) · 34 cents
2021-22	1 Apr 2021 to 31 Mar 2022	83 cents (14,000) · 31 cents

2025-26 Petrol. Diesel, petrol hybrid and electric each have their own tier one rate.
2024-25 The first year Inland Revenue set a separate tier one rate per fuel type.
2023-24 One tier one rate for every vehicle; only tier two differed by fuel.

Quick answers

What is the mileage rate in New Zealand?

$1.20 per business kilometre, then 37 cents past 14,000. Published by: Inland Revenue. Petrol rates for 2025-26, the latest Inland Revenue has published. It publishes each year’s rates after the year ends, so 2026-27 rates follow in mid-2027. Diesel is $1.30 then 38 cents, petrol hybrid 90 then 24 cents, and electric $1.22 then 23 cents. Tier 1 covers the first 14,000 km of total travel. This is the latest that has been published. It covers 1 April 2025 to 31 March 2026. That period has ended, and nothing for the period after it had been published when we checked on 27 September 2026. Checked against the source on 27 September 2026.

When did the rate in New Zealand last change?

The latest published figures apply from 1 Apr 2025 to 31 Mar 2026. Before that: $1.17 per business kilometre, for the first 14,000 km (1 Apr 2024 to 31 Mar 2025).

What does 16,800 kilometres of business travel come to in New Zealand?

$17,836.00 at the rates above. It is an estimate, and not tax advice.

Who publishes the rate for New Zealand?

Inland Revenue. Kilometre rates 2025-2026; Claiming vehicle expenses.

Where these figures come from

Kilometre rates 2025-2026Tier 1 and Tier 2 rates by vehicle type, and the 14,000 km threshold.
Claiming vehicle expensesWhen the kilometre rate method can be used, and the logbook requirement.

Rates move. If yours has and this page has not, the other countries are here.