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The 2025 - 2026 kilometre rates have been published and are shown in the table below.

You can also find the rates and guidance to the use the kilometre rates in our Operational statement.

OS 19/04 (KM 2026) The Income Tax (Kilometre Rates for the Business Use of Vehicles for the 2025-26 income year) Instrument 2026 (taxtechnical.ird.govt.nz)

Vehicle rates 2025-2026
 Vehicle type  Tier 1 rate per km  Tier 2 rate per km
 Petrol  $1.20  37 cents
 Diesel  $1.30  38 cents
 Petrol hybrid  90 cents  24 cents
 Electric  $1.22  23 cents

Last updated: 05 Jun 2026
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