FBT Cents Per Kilometre For Vehicle Other Than A Car

The rates to be applied on a cents per kilometre basis for calculating the taxable value of a fringe benefit arising from the private use of a motor vehicle other than a car for the FBT year commencing on 1 April and ending on 31 March of the following calendar year.

The rates are as follows:

FBT Year to 31 March:	2026-27	2025-26	2024-25	2023-24	2022-23	2021-22
Engine Capacity	Rate per Km	Rate per Km	Rate per Km	Rate per Km	Rate per Km	Rate per Km
0 to 2500 cc	70 cents	69 cents	66 cents	62 cents	58 cents	56 cents
Over 2500 cc	82 cents	80 cents	77 cents	73 cents	69 cents	67 cents
Motorcycles	20 cents	20 cents	19 cents	18 cents	17 cents	17 cents
Tax Determination	TD 2026/1	TD 2025/1	TD 2024/1	TD 2023/1	TD 2022/3	TD 2021/4

Taxation Ruling MT 2034 outlines one method of valuing the right to use an employer’s motor vehicle other than a car is to multiply the number of private kilometres travelled by employees in a vehicle during a year by a cents per kilometre rate.

FBT year commencing on 1 April 2020

2020-21 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	56 cents
Over 2500 cc	67 cents
Motorcycles	17 cents

Reference: Taxation Determination TD 2020/3

2019-20 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	55 cents
Over 2500 cc	66 cents
Motorcycles	16 cents

Reference: Taxation Determination TD 2019/3

2018-19 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	54 cents
Over 2500 cc	65 cents
Motorcycles	16 cents

Reference: Taxation Determination TD 2018/4

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FBT year commencing on 1 April 2017 rates are as follows:

2017-18 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	53 cents
Over 2500 cc	63 cents
Motorcycles	16 cents

Reference: Taxation Determination TD 2017/4

FBT year commencing on 1 April 2016 rates are as follows:

2016-17 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	52 cents
Over 2500 cc	63 cents
Motorcycles	16 cents

Reference: Taxation Determination TD 2016/3

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FBT year commencing on 1 April 2015 rates are as follows:

2015-16 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	51 cents
Over 2500 cc	61 cents
Motorcycles	15 cents

Reference: Taxation Determination TD 2015/6

FBT year commencing on 1 April 2014 are as follows:

2014-15 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	50 cents
Over 2500 cc	60 cents
Motorcycles	15 cents

Reference: Taxation Determination TD 2014/6

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FBT year commencing on 1 April 2013 are as follows:

2013-14 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	49 cents
Over 2500 cc	59 cents
Motorcycles	15 cents

Reference: Taxation Determination TD 2013/7

FBT year commencing on 1 April 2012 are as follows:

2012-13 FBT Year
Engine capacity	Rate per kilometre
0 to 2500 cc	48 cents
Over 2500 cc	57 cents
Motorcycles	14 cents

Reference: Taxation Determination TD 2012/6

This page was last modified 2026-03-25