New Zealand · Inland Revenue kilometre rates
Mileage rates in New Zealand
Petrol rates for 2025-26. 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.
What applies now
| 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 Now | Since 1 Apr 2025 | $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.
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.