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IRD Kilometre Rates

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IRD Kilometre Rates have recently been updated.


Kilometre rates for business use of vehicles 2018-2019 income year.

  • Vehicle Type
  • Petrol or Diesel
  • Petrol Hybrid
  • Electric
  • Tier One Rate
  • 79 cents
  • 79 cents
  • 79 cents
  • Tier Two Rate
  • 30 cents
  • 19 cents
  • 9 cents

Tier one rates should be used for the business portion of the first 14,000 km’s travelled by the vehicle in a year.

Tier two rates are to be used for the business portion of any business travel in excess of 14,000 km’s.

Kilometre rates must be used in conjunction with a log book which must be kept for a period of 3 months, every 3 years.

**For full details on claiming vehicle expenses using kilometre rates, please see the IRD website