Add total travel
Enter every kilometre travelled by the vehicle in the income year, including private use.
Free New Zealand calculator
IRD Mileage Reimbursement Calculator NZ
Estimate a vehicle reimbursement or business-use claim using Inland Revenue’s official two-tier kilometre rates.
Updated with 2025–26 IRD rates
IRD
IRD kilometre rates used
Tier 1 covers fixed and running costs for the first 14,000 total kilometres. Tier 2 covers running costs after that.
| Vehicle | Tier 1 / km | Tier 2 / km |
|---|---|---|
| Petrol | $1.20 | $0.37 |
| Diesel | $1.30 | $0.38 |
| Petrol hybrid | $0.90 | $0.24 |
| Electric | $1.22 | $0.23 |
01 — 03
How the estimate works
Add business travel
We use this to work out the business-use percentage applied to each tier.
Apply IRD rates
The first 14,000 total kilometres use Tier 1; kilometres above that use Tier 2.
PLEASE NOTE
Before you rely on the result
- The kilometre rates cover cars, vans and tray-back vehicles such as utes. They do not apply to motorcycles or scooters.
- Travel between home and your usual workplace is generally private travel.
- IRD rates are a reasonable-estimate method. Your employer may use another reasonable method for employee reimbursements.
- This calculator is general information, not tax advice. Check your records and circumstances before making a claim or payment.