HAJBLPty Ltd

A reference from Clocked

Car logbook and business car tax, country by country

Each country guide covers what a logbook needs to show, the per-kilometre or per-mile rates, logbook period rules and a worked example. Every guide is written in the country’s main language, and has a small calculator and links to the sources we used.

23countries

This is general information and is not tax advice. Every money figure is an estimate. Rates marked Unconfirmed have not yet been checked against the tax authority’s own website, so please confirm them before you rely on them. Updated 2026-11-09.
CountryWays to claimUnitChecked
AustraliaCents per kilometre · Logbook methodAUD / km2026-11-09
Belgique / BelgiëIndemnité kilométrique forfaitaire / kilometervergoeding (flat per-km allowance) · Voiture de société (ATN) / company car · Frais réels / werkelijke kosten (actual costs, professional share)EUR / km2026-11-09
CanadaBusiness use of actual expenses (self-employed) · Reasonable per-km allowance (employees)CAD / km2026-11-09
Canada (français)Business use of actual expenses (self-employed) · Reasonable per-km allowance (employees)CAD / km2026-11-09
DenmarkKørselsgodtgørelse efter statens takster (statutory mileage rates) · Faktiske udgifter (actual costs, business share)DKK / km2026-11-09
DeutschlandKilometerpauschale Dienstreise (business-trip flat rate) · 1%-Regelung (Firmenwagen) / company car · Tatsächliche Kosten (actual costs, business share)EUR / km2026-11-09
FinlandKilometrikorvauksen mukainen vähennys (deduction at the kilometre-allowance rate) · Todelliset autokulut (actual car costs, business share)EUR / km2026-11-09
FranceBarème kilométrique (official mileage scale) · Frais réels (actual costs, professional share)EUR / km2026-11-09
IcelandFrádráttur á móti ökutækjastyrk (deduction against vehicle allowance)ISK / km2026-11-09
IrelandCivil service motor travel rates (employees and directors) · Actual costs (sole traders)EUR / km2026-11-09
Israelניכוי 45% מהוצאות הרכב — fixed 45% of car costs · הוצאה מלאה בניכוי שווי שימוש — full costs minus value of useILS / km2026-11-09
ItalyDeducibilità dei costi auto (art. 164 TUIR, deductible share of car costs)EUR / km2026-11-09
Japan家事按分（事業専用割合） — business-use apportionmentJPY / km2026-11-09
LuxembourgIndemnité kilométrique (flat per-km allowance) · Frais réels (actual costs, professional share)EUR / km2026-11-09
NederlandKilometeraftrek privéauto (business-km deduction) · Auto van de zaak (business car, actual costs)EUR / km2026-11-09
New ZealandKilometre rates · Logbook (actual costs) · 25% without a logbookNZD / km2026-11-09
NorwayFradrag per km for egen bil i næring (per-km deduction, own car) · Næringsbil – faktiske kostnader (business car, actual costs)NOK / km2026-11-09
ÖsterreichAmtliches Kilometergeld (official mileage allowance) · Tatsächliche Kosten (actual costs, business share)EUR / km2026-11-09
SchweizKilometerentschädigung (per-km allowance) · Geschäftsfahrzeug (Privatanteil 0,9 %) / Business vehicle · Effektive Kosten (actual costs, business share)CHF / km2026-11-09
South Korea업무사용비율 (운행기록부 기준) — business-use ratio from the vehicle logKRW / km2026-11-09
SpainGastos de locomoción por kilometraje (mileage allowance) · Afectación del vehículo (business share of costs)EUR / km2026-11-09
SwedenSchablonavdrag egen bil (standard deduction, own car) · Förmånsbil (company car, fuel only)SEK / km2026-11-09
Taiwan實際費用按業務比例認列 — business share of actual car costsTWD / km2026-11-09
United KingdomSimplified expenses (flat rate per mile) · Approved mileage allowance payments (employees) · Actual costs (business share)GBP / mi2026-11-09

Get Clocked

Coming soon to the App Store

Let Clocked keep the logbook for you

Clocked records your trips automatically and compares the ways you can claim, then exports a logbook your accountant can work with.

Coming soon