Australian Mileage Log Template (Free Excel, 2026-27 ATO Rate)

In Australia there are two ways to claim car expenses, and the record you keep depends on which one you use. The cents per kilometre method is the simpler of the two: a flat rate per business kilometre, capped at 5,000 km per car, with no need to keep fuel receipts. This template is built for that method, pre-filled with the ATO’s 2026-27 rate, and it doubles as the record of how you worked out your business kilometres, which the ATO does expect you to keep.

The download records the date, start and end point, business purpose, kilometres, the rate, and the amount, with a worked total and a note explaining the method and its cap.

The 2026-27 ATO rate

For the 2026-27 income year the cents per kilometre rate is 91 cents per kilometre, an 89c indexed base plus a one-off 2c uplift. Returns for 2025-26, being lodged now, use 88 cents. A few rules define the method:

• It covers all car running costs, including depreciation. You cannot also claim fuel, insurance, or servicing on top.
• It is capped at 5,000 business kilometres per car per year. The template totals against that ceiling.
• You do not need receipts, but you must be able to show how you calculated your business kilometres.

The rate is set by the ATO and updated each income year, so check it every 1 July. The cap is per car, so a business with two cars can claim up to 5,000 km on each. If you reimburse employees during the year, the current 91c rate is the usual reasonable benchmark, but you are free to use another rate that fairly reflects their costs.

Cents per kilometre versus the logbook method

If your business travel is modest, the cents per kilometre method is the least work. If you drive a lot for work, the logbook method usually claims more. The logbook method records your actual business-use percentage over a continuous 12-week period, then applies that percentage to all your actual car costs, with no 5,000 km cap. It needs odometer readings and cost records, so it is more administrative, but for high-mileage drivers it is worth it.

This template supports the cents per kilometre method. If you find you are consistently hitting the 5,000 km cap, that is the signal to switch to a logbook.

How to use the template

1. Record each work-related trip as it happens: date, where and why, and the kilometres.
2. Keep a running total against the 5,000 km cap per car.
3. Total the business kilometres at year end and multiply by the year’s rate (91c for 2026-27; 88c for 2025-26).
4. Keep the log with your tax records for five years as the basis for how you calculated the claim.

Common mistakes

• Claiming over 5,000 km on the cents per kilometre method. Beyond the cap you must use the logbook method instead.
• Claiming the flat rate and actual costs together. The cents-per-kilometre rate already includes running costs and depreciation.
• Keeping no record at all. The method does not need receipts, but it does need a record of how the kilometres were worked out.
• Counting private trips. Only work-related travel counts, and home-to-work commuting is generally private.

When the log should keep itself

A diary works, but capturing trips as they happen is what makes the record hold up. Tools that help:

• Driversnote logs trips by GPS and applies the ATO rate automatically.
• ExpenseFlow covers the receipts side for logbook-method vehicles: fuel, rego, and servicing receipts are captured as they happen, flagged for business-use apportionment, and posted into Xero or QuickBooks Online with the right GST treatment. The kilometre log itself stays in your tracker.
• GOFAR tracks mileage from a plug-in device for drivers who want it fully automated.

Use the template to start, log every work trip, and move to automatic capture if you approach the cap.