Kilometre rates for the 2018-2019 income year

Income tax Dates

JUL 29

AIM instalments are due if you file GST monthly and have a March balance date.
AUG 28

AIM instalments are due if you have a March balance date.
AUG 28

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

All Income tax dates

Use the following rates to calculate the allowable expense for using your vehicle for business purposes for the 2018-2019 income year.

Using the Tier 1 and Tier 2 rates

The Tier 1 rate is a combination of your vehicle's fixed and running costs. Use it for the business portion of the first 14,000 kilometres travelled by the vehicle in a year. This includes private use travel.

The Tier 2 rate is for running costs only. Use it for the business portion of any travel over 14,000 kms in a year.

Vehicle type	Tier 1 rate	Tier 2 rate
Petrol or diesel	79 cents	30 cents
Petrol hybrid	79 cents	19 cents
Electric	79 cents	9 cents

Ngā pāpātanga ā-kiromita mō te tau moni whiwhi 2018-2019 Kilometre rates for the 2018-2019 income year

Income tax Dates

Using the Tier 1 and Tier 2 rates

Topics

Roles

Kilometre rates for the 2018-2019 income year