MilometryCanada · CRA automobile allowance rates
Mileage rates in Canada
Provincial rates for 2026. In the territories the limits are 4 cents a kilometre higher: 77 cents for the first 5,000 km, then 71 cents.
What applies now
| Band | Rate |
|---|---|
| The first 5,000 kilometres | 73 cents |
| Everything past 5,000 kilometres | 67 cents |
How a claim is worked out
Take 6,000 kilometres of business travel in Canada. The bands apply in order, so each one is charged at its own rate rather than the whole distance at the top rate.
| Band | Distance | Rate | Amount |
|---|---|---|---|
| The first 5,000 kilometres | 5,000 | 73 cents | $3,650.00 |
| Everything past 5,000 kilometres | 1,000 | 67 cents | $670.00 |
| Total | $4,320.00 | ||
What it used to be
Rates in Canada, newest first. Use the row that covers the date you drove, not the one in force today: an amended return is worked out at the rate that applied at the time.
| Period | Applies | Rate |
|---|---|---|
| 2026 Now | Since 1 Jan 2026 | 73 cents (5,000) · 67 cents |
| 2025 | 1 Jan 2025 to 31 Dec 2025 | 72 cents (5,000) · 66 cents |
| 2024 | 1 Jan 2024 to 31 Dec 2024 | 70 cents (5,000) · 64 cents |
| 2023 | 1 Jan 2023 to 31 Dec 2023 | 68 cents (5,000) · 62 cents |
| 2022 | 1 Jan 2022 to 31 Dec 2022 | 61 cents (5,000) · 55 cents |
- 2026 Provincial rates. The territories are 4 cents higher in both bands, every year.
Where these figures come from
- Automobile allowance ratesThe per-kilometre limits, the 5,000 km step, and the territorial supplement.
- 2026 automobile deduction limits and expense benefit ratesThe announcement that set this year’s figures.
- Allowances or reimbursements for an employee’s own vehicleWhen an allowance is taxable, and the records to keep.
Rates move. If yours has and this page has not, the other countries are here.