Tax year 2026–27 · NZD · kilometres
Car logbook rules and business car tax in New Zealand
What a car logbook needs to contain
Under the rules recorded for New Zealand, each trip entry should show:
- Date
- Start odometer
- End odometer
- Kilometres
- Reason for the business journey
The logbook period is at least 90 days. The business percentage from that period can then be used for 3 years. Keep your records for 7 years.
- Logbook: start date and odometer, then date, distance and reason for each business journey, then end date and odometer (IRD).
- A logbook calculation can be used for up to 3 years if business use stays within 20% of the logbook figure; after that keep a new 90-day logbook (IRD use-a-logbook page, checked 9 Nov 2026).
- Keep records 7 years (IRD record keeping guidance via search; the page itself was not fetched).
- You must keep using the same method for as long as you own the vehicle.
Ways to claim and current rates
Kilometre rates
Business km × IRD kilometre rate. Tier 1 covers fixed and running costs; Tier 2 (running costs only) applies once the vehicle’s total travel, business and private, passes 14,000 km in the income year. Rates include depreciation. Published after each 31 March year end.
No rate has been published for this year yet.
Logbook (actual costs)
Business-use % from a logbook kept for at least 90 consecutive days × actual running costs, plus depreciation on the business share.
A completed logbook is needed for this method.
25% without a logbook
Without a logbook you can claim 25% of running costs; Inland Revenue may ask you to back up the percentage.
You deduct 25% of your car costs.
Worked example (estimate)
Say you drove 5,000 km for work in a year, your car costs came to $8,000 and your logbook shows 60% business use. With the figures on this page the estimates are:
- Kilometre rates (Petrol)no rate for this year yet
- Logbook (actual costs) (60% of $8,000)$4,800.00
- 25% without a logbook (25% of $8,000)$2,000.00
These are estimates only. A real claim depends on your situation and on conditions this example does not check.
Questions
Which ways of claiming a car does New Zealand allow?
Kilometre rates, Logbook (actual costs) and 25% without a logbook. The table above shows the rates for each.
How long do I need to log trips?
The logbook period is at least 90 days. The business percentage from that period can then be used for 3 years. Keep your records for 7 years.
Is the calculator result what I can claim?
No. It is an estimate based on the rates on this page and the numbers you enter. The tax authority decides what is allowed.
Where does Clocked keep my trips?
On your phone. You can export them as a file for your accountant.
How Clocked handles this
Clocked records your trips, works out your business percentage and compares the ways of claiming that New Zealand allows, using the same rules shown on this page. It makes an export for your accountant. It does not file anything for you.
Sources
Main authority and source: IRD kilometre rates 2025–2026
Other countries: /clocked/tax/au/ · /clocked/tax/gb/ · /clocked/tax/ie/ · /clocked/tax/ca/ · Car tax by country
Let Clocked keep the logbook
Clocked records your trips and compares the ways you can claim in New Zealand, then exports a logbook your accountant can work with.